secwatch.observer — SEC 8-K summary
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Issuer:     CUMMINS INC (CMI)
CIK:        0000026172
Form:       8-K
Filed at:   2026-08-04T11:58:13+00:00
Accession:  0000026172-26-000026
Event type: earnings
Sentiment:  positive
Materiality: 0.85
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/26172/000002617226000026/0000026172-26-000026-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/26172/000002617226000026/cmi-20260804.htm
  HTML page:      https://secwatch.observer/filing/0000026172-26-000026

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