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10-QPeriod: Q2 FY2016

CUMMINS INC Quarterly Report for Q2 Ended Apr 3, 2016

Filed May 3, 2016For Securities:CMI

Summary

Cummins Inc. reported a decrease in net sales and net income for the first quarter of 2016 compared to the same period in 2015. Net sales declined by 9% to $4.3 billion, primarily driven by lower demand across most global markets, particularly in the on-highway, industrial, and power generation segments. This decline was partially offset by increased sales from the consolidation of previously partially-owned North American distributors. Net income attributable to Cummins Inc. fell 17% to $321 million, resulting in diluted earnings per share of $1.87, down from $2.14 in the prior year. The decrease in profitability was attributed to lower gross margins, unfavorable foreign currency fluctuations, and a higher effective tax rate, despite efforts to reduce operating expenses. The company continues its share repurchase program and maintains a strong liquidity position with significant cash and marketable securities.

Financial Statements
Beta

Key Highlights

  • 1Net sales decreased by 9% to $4.3 billion for the three months ended April 3, 2016, compared to $4.7 billion in the prior year period, reflecting weaker global demand across most key markets.
  • 2Consolidated net income attributable to Cummins Inc. decreased by 17% to $321 million ($1.87 per diluted share) from $387 million ($2.14 per diluted share) year-over-year.
  • 3Gross margin as a percentage of sales declined to 24.6% from 25.4%, impacted by lower volumes, unfavorable mix, and foreign currency fluctuations.
  • 4Operating cash flow improved to $263 million from $173 million, driven by favorable working capital changes and lower pension contributions.
  • 5The company significantly increased share repurchases, with $475 million in total cost for repurchases during the quarter, including an accelerated share repurchase agreement.
  • 6Despite revenue challenges, the company generated strong liquidity, with $1.3 billion in cash and marketable securities available at quarter-end.
  • 7The company is strategically reorganizing its business segments, combining the Power Generation segment and high horsepower engine business into a new Power Systems segment, effective April 2016.

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