CUMMINS INC (CMI) Earnings History

CUMMINS INC - Q4 2025 EarningsBeat

Filed at: Feb 5, 2026, 7:54 AM EST|Read from source

EXECUTIVE SUMMARY

Cummins reported strong operational results for Q4 and FY2025, driven by disciplined execution and robust demand in its Distribution and Power Systems segments, despite ongoing weakness in North America truck markets. The company recorded significant charges related to its electrolyzer business within Accelera, reflecting a strategic review and shifts in hydrogen adoption expectations.

POSITIVE HIGHLIGHTS

  • •

    Full-year 2025 results include $2.8 billion in GAAP Net Income, representing 8.4% of sales.

    positive
  • •

    Distribution and Power Systems segments achieved record full-year sales and profitability.

    positive
  • •

    Fourth quarter revenues of $8.5 billion increased 1% year-over-year, with international revenues up 5%.

    positive
  • •

    Full-year 2026 revenue is projected to increase 3% to 8%, with EBITDA expected between 17.0% and 18.0% of sales.

    positive

CONCERNS & RISKS

  • •

    Fourth quarter 2025 results include $218 million, or $1.54 per diluted share, of charges related to the electrolyzer business within Accelera, of which $175 million were non-cash charges.

    negative
  • •

    Full-year 2025 results include $458 million, or $3.28 per diluted share, of charges related to the electrolyzer business within Accelera, of which $415 million were non-cash charges.

    negative
  • •

    Engine segment sales decreased 4% in Q4 2025 to $2.6 billion, with segment EBITDA down to 10.1% of sales from 13.5% in Q4 2024.

    attention
  • •

    Components segment sales decreased 7% in Q4 2025 to $2.4 billion, with segment EBITDA margin slightly down to 13.4% from 13.7% in Q4 2024.

    attention
  • •

    Accelera segment reported an EBITDA loss of $374 million in Q4 2025, significantly wider than the $431 million loss in Q4 2024, despite a 31% revenue increase.

    negative
  • •

    Full-year 2025 revenues of $33.7 billion decreased 1% from 2024, and full-year EBITDA was $5.4 billion (16.0% of sales) compared to $6.3 billion (18.6% of sales) in 2024.

    negative

FINANCIAL METRICS

Revenue
Quarterly
$8.54B
+1.1%
Prior year: $8.45B
Annual (YTD)
$33.67B
N/A
Prior year: $34.10B
Net Income
Quarterly
$620.00M
N/A
EPS (Diluted)
Quarterly
$4.27
+41.4%
Prior year: $3.02
Annual (YTD)
$20.50
N/A
Prior year: $28.37
Operating Income
Quarterly
$813.00M
N/A
EPS (Basic)
Quarterly
N/A
N/A

MARGIN ANALYSIS

Gross Margin
Current Quarter
22.9%
Prior Year
24.1%
YoY Change
-122 bps
Operating Margin
Current Quarter
9.5%
Prior Year
8.7%
YoY Change
+85 bps
Net Margin
Current Quarter
7.0%
Prior Year
5.0%
YoY Change
+200 bps

Margin expansion indicates improving profitability and operational efficiency. Measured in basis points (bps): 100 bps = 1.0%.

REVENUE BY SEGMENT — Q4 2025 2025

VISUAL OVERVIEW

|
Engine
0.0%
N/A
Components
0.0%
N/A
Distribution
0.0%
N/A
Power Systems
0.0%
N/A
Accelera
0.0%
N/A

DETAILED BREAKDOWN

|
SegmentCurrentPrior YrYoY% Total
Engine
N/A———
Components
N/A———
Distribution
N/A———
Power Systems
N/A———
Accelera
N/A———
Total Revenue$0.00M——100.0%

Segment performance shows business unit health and growth drivers.

SPECIAL ITEMS & ADJUSTMENTS

Q4 2025
Charges related to electrolyzer business within Accelera (impairment of goodwill, inventory write-downs, impairment of intangible and fixed assets, severance, contract termination costs).
Primarily non-cash charges ($175 million).
+$218M
$1.54 per share
FY2025
Charges related to electrolyzer business within Accelera (impairment of goodwill, inventory write-downs, impairment of intangible and fixed assets, severance, contract termination costs).
Primarily non-cash charges ($415 million).
+$458M
$3.28 per share
Q4 2024
Accelera reorganization actions (primarily non-cash charges).
+$312M
$2.14 per share
FY2024
Gain related to the separation of Atmus, net of transaction costs and other expenses.
Non-taxable gain.
+$1,333M
$9.28 per share
FY2024
Accelera reorganization actions (primarily non-cash charges).
+$312M
$2.12 per share
FY2024
Restructuring expenses.
+$29M
$0.16 per share
Total Impact
+$2,662M$18.52 per share

Special items are non-recurring events that may distort period-over-period comparisons. Analysts typically adjust for these when calculating normalized earnings.

MANAGEMENT COMMENTARY

Cummins delivered strong operational results in the fourth quarter and full year despite continued weakness in North America truck markets.

— CUMMINS INC, Q4 2025 2025 Earnings Call

Our Distribution and Power Systems segments achieved record full-year sales and profitability as a result of disciplined execution and robust demand for data center backup power.

— CUMMINS INC, Q4 2025 2025 Earnings Call

In the fourth quarter, we recorded charges related to our electrolyzer business within the Accelera segment, reflecting actions taken as part of a strategic review initiated in response to shifts in hydrogen adoption expectations.

— CUMMINS INC, Q4 2025 2025 Earnings Call

Commentary excerpts from earnings call transcripts provide management's perspective on performance, strategy, and outlook. Always review full transcripts for complete context.

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