Quality Investor

Cummins Inc.

Rank #296Value

CMI · NYSE · Industrials

Cummins Inc. (CMI) — Rank #296 by gross profitability (GP/assets 0.24) · ROE 22.1% · Piotroski F-Score N/A.

As-of 2026-09-15 · CIK 0000026172 · all metrics point-in-time as of the filing date.

About

Cummins Inc. offers various power solutions worldwide.

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The company operates through five segments: Engine, Distribution, Components, Power Systems, and Accelera. It offers diesel and natural gas-powered engines; and drivetrain systems, including axles, drivelines, brakes, and suspension systems; and on- and off-highway, and other products. The company also provides aftertreatment technology and solutions comprising custom engineering systems and integrated controls, oxidation catalysts, particulate filters, and selective catalytic reduction systems, as well as engineered components, including dosers; turbochargers, fuel systems, and valvetrain technologies; electronic control modules, sensors, and supporting software; and automated manual transmissions, and automatic transmissions for internal combustion engines. In addition, it sells and offers support services power generation systems, high-horsepower engines, and heavy-duty and medium-duty engines; offers application engineering services, custom-designed assemblies, and in-shop and field-based repair services; and retail and wholesale aftermarket parts. Further, the company offers standby and prime power generators, controls, paralleling systems, and transfer switches; turnkey solutions for distributed generation and energy management applications using natural gas, diesel, battery energy storage systems, and newer alternative sustainable fuels; diesel and natural gas high-speed, high-horsepower engines; and A/C generator/alternator products. Additionally, it provides electrified power systems, including batteries, fuel cells, and electric powertrain technologies. It sells its products to original equipment manufacturers, distributors, dealers, and other customers. The company was formerly known as Cummins Engine Company and changed its name to Cummins Inc. in 2001. Cummins Inc.

was founded in 1919 and is headquartered in Columbus, Indiana.

Industry
Specialty Industrial Machinery
Sector
Industrials
State
IN
Filer Category
Large accelerated filer
Fiscal Year End
December 31

Price History

CMI+161.7% · +21.2% CAGRSPY+80.5% · +12.5% CAGR

Company Snapshot

P/E and dividend yield are the primary valuation lenses for mature businesses.

Market Cap

$73.50B

P/E (annual)

26.0

P/S (annual)

2.2

P/B

5.7

P/OCF (annual)

20.3

Shareholder Yield

1.7%

Employees

67,400

Industry

Specialty Industrial Machinery

Exchange

NYSE

Signal Flags

3 green1 red
Operating leverage expandingOperating income growing faster than revenue
RPO outpacing revenueRemaining performance obligations growing faster than recognized revenue — forward demand building
Sequential beat (rev + EPS)Both revenue and EPS exceeded prior quarter — 2-quarter streak
Revenue declining YoYRevenue contracted year over year

Quality Profile

Profitability

1/1 pass
GP / assets
0.24
Return on equity
22.1%
Gross margin trend
PASS

Safety

1/1 pass
Balance-sheet safety
PASS
Debt / equity
1.56
Current ratio
1.73×
Net cash
$3.77B

Cash Flow

2/3 pass
Positive FCF
PASS
Cash-backed earnings
WARN
Accruals healthy
PASS
SBC / revenue
0.3%

Growth

1/2 pass
Revenue growth
-1.3%
Piotroski F-Score
N/A
Share dilution
-0.3%

Terry Smith quality gate

Passes 0/5 Terry Smith thresholds

What Growth Is Priced In

Implied revenue growth (10Y)

13.7%

incredible deal

The annual FCF growth rate today's price requires over a 10-year horizon (discount rate 10%, terminal growth 2.5%).

Buyback tailwind: -0.3% — per-share value needs a total required return of 13.4% once share-count change is priced in.

vs. own 6-year median revenue growth: 8.5%

priced above its own history

Cost-of-equity sensitivity (implied growth at different discount rates)

r = 8%

9.0%

r = 10% (base)

13.7%

r = 12%

17.7%

Net debt / market cap: -5.1%

Base FCF: $2.4B3Y mean FCF: $1.8B

Valuation History

Current multiple vs historical range at each filing date. Band spans 25th-75th percentile.

P / E

Price / diluted EPS

28.7xExpensive
11.3xmed 17.2x49.9x

P / S

Price / revenue per share

2.4xExpensive
1.0xmed 1.3x2.4x

P / B

Price / book value per share

6.6xExpensive
3.3xmed 3.9x6.6x

P / GP

Price / gross profit per share

9.6xExpensive
4.2xmed 5.4x9.6x

P / FCF

Price / free cash flow per share

34.2xExpensive
10.3xmed 17.2x185.7x

Dividend yield and payout ratio are the primary reads at this stage (trailing P/E — see valuation above).

Profitability

Gross profitability (GP / assets)

0.24

Primary signal (Novy-Marx).

43rd pctl of 36 SIC 35 peers

Return on equity

22.1%

Gross margin

25.3%

3rd pctl of 36 SIC 35 peers

Revenue growth (YoY)

-1.3%

RPO growth (YoY)

16.7%

Remaining performance obligations growth — RPO > revenue = forward demand building.

Gross margin improving

Margin trend vs prior year.

PASS

Operating Leverage

2022202320242025
Revenue vs COGS
Revenue vs OpEx
Op. Income vs Revenue

Growth

Revenue CAGR (3Y)

6.2%

Revenue CAGR (5Y)

11.2%

Earnings CAGR (3Y)

FCF CAGR (3Y)

31.6%

Anti-fragile safety

Balance-sheet safety

Composite anti-fragile check.

PASS

Debt / equity

1.56

14th pctl of 36 SIC 35 peers (best = lowest)

Current ratio

1.73×

31st pctl of 36 SIC 35 peers

Quick ratio

0.98×

Net cash

$3.77B

Cash & equivalents minus total debt.

Cash-flow health

Free cash flow

$2.39B

Operating cash flow minus capex.

Positive free cash flow

PASS

FCF / net income

-0.16

Cash-backing of earnings.

FCF/NI divergence

Unfavorable divergence (yellow flag).

WARN

Accruals healthy

Cash-backed earnings.

PASS

SBC / revenue

0.3%

Stock-based comp intensity.

Dividend safety

Composite score

4.2 / 5

Strong
Payout ratio
37.1%4/5 Strong
FCF coverage
2.26×4/5 Strong
Dividend growth streak
10 yr5/5 Strong
Balance-sheet health
D/E 1.56 · IC 12.23×4/5 Strong

Piotroski F-Score

F-Score

N/A

Only 8/9 components determinable.

Lifecycle Phase History

20202025
Decline
Op. Leverage
Capital Return
Value