Cummins Inc. Files Q3 2024 10-Q Report

Ticker: CMI · Form: 10-Q · Filed: 2024-11-05T00:00:00.000Z

Sentiment: neutral

Topics: 10-Q, financials, quarterly-report

Related Tickers: CMI

TL;DR

Cummins dropped its Q3 10-Q. Financials look solid.

AI Summary

Cummins Inc. filed its 10-Q for the period ending September 30, 2024. The filing details the company's financial performance and position, including its balance sheet, income statement, and cash flow statement for the third quarter and the first nine months of the year. Specific financial figures and operational details are presented within the report.

Why It Matters

This filing provides investors and analysts with crucial financial data for Cummins Inc., enabling them to assess the company's performance and make informed investment decisions.

Risk Assessment

Risk Level: low — This is a routine quarterly financial filing that provides factual data without significant new risk disclosures.

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is September 30, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on November 5, 2024.

What is the Standard Industrial Classification for Cummins Inc.?

The Standard Industrial Classification for Cummins Inc. is ENGINES & TURBINES [3510].

What is the fiscal year end for Cummins Inc.?

The fiscal year end for Cummins Inc. is December 31.

What is the SEC file number for Cummins Inc.?

The SEC file number for Cummins Inc. is 001-04949.

Filing Stats: 4,893 words · 20 min read · ~16 pages · Grade level 15.2 · Accepted 2024-11-05 14:37:29

Key Financial Figures

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION ITEM 1. Condensed Consolidated Financial Statements (Unaudited) 3 Condensed Consolidated Statements of Net Income for the three and nine months ended September 30, 2024 and 2023 3 Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2024 and 2023 4 Condensed Consolidated Balance Sheets at September 30, 2024 and December 31, 2023 5 Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2024 and 2023 6 Condensed Consolidated Statements of Changes in Redeemable Noncontrolling Interests and Equity for the three and nine months ended September 30, 2024 and 2023 7 Notes to Condensed Consolidated Financial Statements 9 ITEM 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 30 ITEM 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 51 ITEM 4.

Controls and Procedures

Controls and Procedures 51

OTHER INFORMATION

PART II. OTHER INFORMATION ITEM 1.

Legal Proceedings

Legal Proceedings 51 ITEM 1A.

Risk Factors

Risk Factors 52 ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds 52 ITEM 3. Defaults Upon Senior Securities 53 ITEM 4. Mine Safety Disclosures 53 ITEM 5. Other Information 53 ITEM 6. Exhibits 53

Signatures

Signatures 54 2 Table of Contents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Condensed Consolidated Financial Statements

ITEM 1. Condensed Consolidated Financial Statements CUMMINS INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF NET INCOME (Unaudited) Three months ended Nine months ended September 30, September 30, In millions, except per share amounts 2024 2023 2024 2023 NET SALES (Notes 1 and 2) $ 8,456 $ 8,431 $ 25,655 $ 25,522 Cost of sales 6,285 6,360 19,250 19,274 GROSS MARGIN 2,171 2,071 6,405 6,248 OPERATING EXPENSES AND INCOME Selling, general and administrative expenses 807 831 2,474 2,457 Research, development and engineering expenses 359 376 1,107 1,110 Equity, royalty and interest income from investees (Note 4) 99 118 325 370 Other operating expense, net 54 32 131 78 OPERATING INCOME 1,050 950 3,018 2,973 Interest expense 83 97 281 283 Other income, net (Note 14) 76 25 1,504 166 INCOME BEFORE INCOME TAXES 1,043 878 4,241 2,856 Income tax expense (Note 5) 200 188 618 623 CONSOLIDATED NET INCOME 843 690 3,623 2,233 Less: Net income attributable to noncontrolling interests 34 34 95 67 NET INCOME ATTRIBUTABLE TO CUMMINS INC. $ 809 $ 656 $ 3,528 $ 2,166 EARNINGS PER COMMON SHARE ATTRIBUTABLE TO CUMMINS INC. Basic $ 5.90 $ 4.63 $ 25.47 $ 15.29 Diluted $ 5.86 $ 4.59 $ 25.31 $ 15.19 WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING Basic 137.2 141.8 138.5 141.7 Dilutive effect of stock compensation awards 0.9 1.0 0.9 0.9 Diluted 138.1 142.8 139.4 142.6 The accompanying notes are an integral part of the Condensed Consolidated Financial Statements. 3 Table of Contents CUMMINS INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) Three months ended Nine months ended September 30, September 30, In millions 2024 2023 2024 2023 CONSOLIDATED NET INCOME $ 843 $ 690 $ 3,623 $ 2,233 Other comprehensive income (loss), net of tax (Note 12) Change in pension and other postretirement defined benefit plans 5 3 5 ( 4 ) Foreign currency translation adjustments 165 ( 163 ) 22 ( 191 ) Unrealized (los

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