Company Profile · FY2025 10-K CMI · NYSE
Cummins Inc
cyclical mature-market
1919 2025
1919 Founded
1933 Model H Engine
1952 Post-War Boom
1973 Holset Acquisition
1988 5.9L Engine Launch
2007 6.7L Engine Release
2013 Global Expansion Peak
2013 Natural Gas Engines
2022 Jacobs Acquisition
2023 Accelera Rebranding
2023 Settlement Announcement
2024 Atmus Divestiture
2024 Settlement Payments
2025 Electrolyzer Impairment
2025 Revenue Decline
Wikipedia history · XBRL financial data

Cummins makes diesel engines, power generators, and the parts that go inside them. It sells those products to truck makers like PACCAR, Daimler, and Stellantis, to construction and mining equipment makers, and to data centers that need reliable backup power. When a truck manufacturer like PACCAR builds a heavy-duty rig, Cummins often supplies the engine, the turbocharger, the exhaust cleanup system, and the electronic controls. Cummins also runs 234 distribution locations across 90 countries that fix engines, stock spare parts, and sign up new customers. That layered structure, where Cummins sells a product and then services it for years, is how the company earns money at multiple stages of the same engine's life. The diagram below traces where the money goes.

How Cummins Makes Money
flowchart LR A["OEM Customers PACCAR, Daimler, Traton"] -->|"Long-term supply agreements"| B["Engine & Components Manufacturing"] B -->|"$7.0B on-highway $3.0B emission solutions $4.0B drivetrain/brakes"| C["Product Sales $33.7B revenue"] C -->|"25.3% gross margin"| D["Operating Cash Flow $3.6B/year"] D --> E["R&D Investment $1.4B/year"] E --> B C --> F["Distribution Network 640+ locations, 13000+ dealers"] F -->|"$4.1B parts & service $4.9B power generation"| G["Aftermarket Revenue Parts, service, support"] G --> C D --> H["Debt Reduction $4.0B net debt"] H --> B

Five years of financial data tell a story of growth followed by plateau. Revenue climbed from $24.0 billion in 2021 to $34.1 billion in 2023, then held almost exactly flat through 2024 before slipping slightly to $33.7 billion in 2025. That revenue stall arrived just as the company was absorbing a $2.0 billion emissions settlement payment and writing down its hydrogen business. Free cash flow, which is the cash left after the company pays for its buildings and equipment, swung sharply because of those one-time costs.

Revenue vs. Free Cash Flow (2021 to 2025)
2021
$24.0B
2022
$28.1B
2023
$34.1B
2024
$34.1B
2025
$33.7B
Revenue in billions (left bars) versus free cash flow in billions (right bars). The 2024 free cash flow collapsed to $0.3 billion while the $1.9 billion emissions settlement payment was made. Free cash flow recovered to $2.4 billion in 2025 once that obligation cleared.

One encouraging signal runs underneath the revenue plateau. Gross margin, the share of each sales dollar left after paying for materials and manufacturing, has risen every single year: from 23.7 percent in 2021 to 25.3 percent in 2025. That slow but steady climb suggests Cummins has some ability to raise prices or reduce costs even when total sales are not growing. The Power Systems segment is a key reason why. Power Systems grew sales 16 percent in 2025, driven by data center demand for generators, and its share of total company profit jumped sharply.

44%
Power Systems EBITDA growth in 2025, driven by data center and commercial power generation demand

The truck engine business told a different story. Heavy-duty truck shipments fell 23 percent in 2025 compared to 2024. Medium-duty truck and bus shipments fell 10 percent. Those two categories together account for most of the Engine segment, which shrank from $11.7 billion in sales to $10.9 billion in a single year. Cummins is not shrinking overall because data center power demand is growing fast enough to partially offset the truck cycle downturn, but the company's largest revenue streams still move with the trucking economy.

What a Cyclical Business Means
A cyclical business earns most of its money from customers whose own spending rises and falls with the broader economy. When the economy grows, trucking companies order more trucks and Cummins sells more engines. When the economy slows, those orders dry up fast. Cummins cannot fully control its revenue because it depends on how many trucks its customers decide to build each year.

The risks facing Cummins are specific and documented. The most immediate is the emissions settlement. Cummins agreed to pay $2.0 billion to resolve claims that it cheated on emissions tests for diesel engines used in RAM 2500, RAM 3500, and Nissan Titan pickup trucks. The cash went out the door in the second quarter of 2024. Ongoing lawsuits from customers and shareholders related to those violations are still unresolved, meaning the financial and reputational cost is not fully closed.

$2.0B
Emissions settlement charge recorded in 2023, covering roughly one million pickup truck engines in the United States

A second risk sits in China. Nearly half of Cummins' profits from joint ventures come from three Chinese engine partnerships: Chongqing Cummins, Dongfeng Cummins, and Beijing Foton Cummins. Cummins does not control these businesses directly. If those ventures perform poorly, or if geopolitical tension disrupts the relationships, Cummins cannot simply step in and fix them. A third risk is structural. Countries including China, India, and Germany plan to ban diesel-powered vehicles in the future. If those bans expand or accelerate, the diesel engine market that generates most of Cummins' revenue shrinks permanently.

2023
crisis
Accelera's Hydrogen Bet Unravels
Cummins rebranded its clean energy unit as Accelera in March 2023 with plans to commercialize hydrogen fuel cells and electrolyzers. By the third quarter of 2025, deteriorating hydrogen markets and cuts to government incentives forced Cummins to fully write down the electrolyzer business goodwill and stop new commercial activity in that space. Total charges for Accelera actions in 2025 alone reached $458 million. The unit's EBITDA loss widened to $896 million in 2025.

Cummins is still pursuing electric powertrain technology through Accelera, including a 30 percent stake in Amplify Cell Technologies, a battery cell joint venture with Daimler Truck and PACCAR that is not expected to begin production until 2028. Cummins has already contributed $412 million to that venture and has up to $418 million more to contribute. That is a meaningful cash commitment to a business that generates no revenue yet, in a market where government incentives have already been cut once.

What Net Debt Tells You
Net debt is total borrowings minus the cash a company holds. When net debt rises, a company owes more than it used to after accounting for its cash cushion. Rising net debt is not automatically bad, but it leaves less room to absorb surprises, and it costs money in interest every year.
$1.0B
Net Debt 2021
$4.0B
Net Debt 2025
Net debt has quadrupled in four years, rising from $1.0 billion in 2021 to $4.0 billion in 2025. The emissions settlement payments and Accelera investments drove most of that increase.

Cummins issued $2.0 billion of new senior unsecured notes in May 2025 to manage its balance sheet. It also raised its quarterly dividend 10 percent to $2.00 per share in July 2025, signaling confidence in cash generation. Operating cash flow recovered strongly to $3.6 billion in 2025, up from $1.5 billion in 2024, largely because the $1.9 billion settlement payment that crushed 2024 cash flow did not repeat. The question is whether that recovery is a true rebound or a one-year bounce.

PACCAR alone accounted for 13 percent of Cummins' total net sales in 2025. Cummins has supplied PACCAR with engines for 81 years, but the supply agreement does not guarantee a specific volume of engines, only that Cummins is the preferred supplier for certain vehicle models.

The data center power generation business is the most important new growth signal in this story. Power Systems segment sales rose 16 percent in 2025, and the company says demand for data center products extends six to eight quarters into the future. That is a genuinely different demand profile from cyclical trucking. If data center power generation continues to grow, it could become a meaningful counterweight to the diesel truck cycle. But it has not yet been tested through a full downturn in technology spending.

$7.5B
Power Systems segment sales in 2025, up from $6.4 billion in 2024, with data center demand cited as the primary driver
The Bet
Cummins can hold its diesel engine business steady long enough for data center power generation and next-generation electric powertrains to become large enough to replace it. Stricter diesel bans, a prolonged truck market downturn, or slower-than-expected growth in data center power demand would all stress that transition before the new revenue streams are ready to carry their own weight. The Accelera writedowns already show that one planned bridge, hydrogen electrolyzers, has collapsed. The remaining bet is that generators for data centers and eventually battery-electric powertrains through Amplify pick up the load before the diesel engine market contracts faster than the new businesses can grow.
Open question
Cummins has a century-long relationship with the diesel engine, a growing data center power business, a battered hydrogen bet, and a battery cell venture that will not produce anything until 2028. Its net debt has quadrupled in four years while it absorbed an emissions scandal and wrote down its clean energy unit. Gross margins are improving slowly, and operating cash has recovered. The truck cycle is down but not collapsed. Is the data center power generation business growing fast enough, and durably enough, to compensate for a diesel engine market that faces regulatory phase-outs in major economies, or is Cummins simply shifting from one cyclical demand driver to another while carrying significantly more debt than it did four years ago?
Compiled · 10-K · FY2025
Total Revenue (5-year)
2021
$24B
2022
$28B
2023
$34B
2024
$34B
2025
$34B
Revenue grew from $24B in 2021 to $34B in 2025, a 40% increase over 5 years.
XBRL · Total revenue · Segment breakdown not reported separately
Gross Margin Trend (5-year)
2021 2025
Gross margin moved from 23.7% (2021) to 25.3% (2025).
Operating Cash Flow (5-year)
2021
$2.3B
2022
$2.0B
2023
$4.0B
2024
$1.5B
2025
$3.6B
Cash Conversion
1.22×
At 1.22×, the company converts more than $1 of cash for every $1 it earns, a sign that reported earnings are backed by real cash coming in the door.
XBRL · 10-K Financial Statements · FY2025
FY2025
$4.0B
↑ 7% year over year
FY2024
$3.8B
Net debt was roughly stable year over year.
XBRL · Balance Sheet · 10-K · FY2025
Jennifer W. Rumsey
Chief Executive Officer
$20M
M. A. Smith
Vice President and Chief Financial Officer
$8M
J. W. Rumsey
Chair and Chief Executive Officer
$20M
A.R. Davis
Vice President and President, Accelera and Components(6)
$6M
J. M. Bush
Vice President and President, Power Systems(6)
$6M
DEF 14A · Proxy Statement
May 14, 2026
JACKSON DONALD G
VP, Treasury & Tax
Disc.
$0.06M
May 14, 2026
JACKSON DONALD G
VP, Treasury & Tax
Disc.
$0.11M
May 14, 2026
JACKSON DONALD G
VP, Treasury & Tax
Disc.
$0.34M
May 11, 2026
Fetch Bonnie J
EVP & President, Operations
Disc.
$0.45M
May 12, 2026
Bush Jennifer Mary
VP & Pres., Power Systems
Disc.
$0.03M
May 12, 2026
Bush Jennifer Mary
VP & Pres., Power Systems
Disc.
$0.34M
May 12, 2026
Bush Jennifer Mary
VP & Pres., Power Systems
Disc.
$0.41M
May 12, 2026
Bush Jennifer Mary
VP & Pres., Power Systems
Disc.
$0.65M
May 12, 2026
Bush Jennifer Mary
VP & Pres., Power Systems
Disc.
$0.81M
May 12, 2026
Bush Jennifer Mary
VP & Pres., Power Systems
Disc.
$1.25M
1 purchase and 99 sales by insiders over the past two years.
Form 4 · SEC filings · Last 24 months
Vanguard Group
8.0%
BlackRock
5.4%
State Street
3.1%
Fidelity (FMR LLC)
2.4%
Geode Capital Management
1.7%
Morgan Stanley
1.4%
Northern Trust
0.8%
Goldman Sachs
0.4%
Vanguard Group is the largest institutional holder with 8.0% of shares outstanding.
13F filings
Regulatory
The company agreed to pay $2.0 billion to settle claims that it cheated on emissions tests for diesel engines used in pickup trucks like RAM 2500, 3500 and Nissan Titan. The company must follow strict settlement terms or pay additional penalties, and faces ongoing lawsuits from customers and shareholders related to these violations.
Regulatory
Governments worldwide are making pollution standards for diesel engines stricter and more complicated. The company must spend significant money developing new engines to meet different requirements in different countries, and if it fails to meet these standards, it cannot sell products in those markets.
Business Operations
Nearly half of the company's profits come from three joint ventures in China that it does not control. The company cannot manage these businesses directly, so it has limited ability to influence their decisions or protect its earnings if these ventures perform poorly.
Products and Technology
Countries including China, India and Germany plan to ban diesel-powered vehicles. If these bans happen in major markets, the company's diesel engine business could face severe long-term damage because fewer customers will want or be allowed to use diesel products.
Supply Chain
The company depends on single suppliers for many critical parts and raw materials. If suppliers cannot deliver due to tariffs, strikes, disasters or other problems, the company cannot manufacture products, which would harm its ability to serve customers and generate revenue.
10-K Item 1A · Risk Factors
Cash vs earnings
AR growth
Inventory
Share dilution
Debt trend
One-time charges
Goodwill
Customer conc.
Money owed to the company is growing faster than sales.
The number of shares is growing, reducing each share's ownership stake.
10-K · XBRL · Computed signals