---
schema_version: "secwatch.filing_event.v1"
accession: "0000026172-26-000026"
form_type: "8-K"
ticker: "CMI"
cik: "0000026172"
company_name: "CUMMINS INC"
filed_at: "2026-08-04T11:58:13+00:00"
generated_at: "2026-08-04T12:00:07.529151+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Cummins Q2 record revenue $9.5B, EPS $6.73; raises FY revenue guidance to up 10-13%

## Summary
- Q2 revenue $9.5B (+9% YoY); GAAP net income $932M; diluted EPS $6.73 (vs $6.43 YoY).
- EBITDA $1.7B (17.5% of sales); FY EBITDA guidance raised to 18.0-18.5% from 17.75-18.5%.
- FY revenue guidance raised to up 10-13% from prior up 8-11%; expects stronger H2.
- Quarterly dividend increased to $2.20/share from $2.00; 17th consecutive annual increase.
- Power Systems sales $2.3B (+19%) on data center demand; Accelera revenue $145M (+38%) but EBITDA loss $69M.

## SEC filing metadata
- accession: 0000026172-26-000026
- form_type: 8-K
- ticker: CMI
- cik: 0000026172
- company_name: CUMMINS INC
- filed_at: 2026-08-04T11:58:13+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/26172/000002617226000026/0000026172-26-000026-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/26172/000002617226000026/cmi-20260804.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000026172-26-000026
- JSON: https://secwatch.observer/filing/0000026172-26-000026.json
- Plain text: https://secwatch.observer/filing/0000026172-26-000026.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.