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10-QPeriod: Q1 FY2025

CUMMINS INC Quarterly Report for Q1 Ended Mar 31, 2025

Filed May 5, 2025For Securities:CMI

Summary

Cummins Inc. reported net sales of $8.17 billion for the first quarter of 2025, a decrease of 3% compared to the prior year period, primarily due to the divestiture of Atmus and weaker demand in on-highway truck markets, partially offset by increased demand in power generation markets. Net income attributable to Cummins Inc. was $824 million, or $5.96 per diluted share, a significant decrease from $1.99 billion, or $14.03 per diluted share, in the prior year. This decline is largely attributable to the absence of a substantial gain recognized in the prior year from the divestiture of Atmus. Despite the lower net income, the company demonstrated improved gross margin, increasing by 2.1 percentage points to 26.4% of net sales, driven by favorable pricing and lower material costs. Operating income also saw a notable increase of 23%, reflecting disciplined expense management, particularly a reduction in selling, general, and administrative expenses. The company maintained a strong balance sheet with $2.2 billion in cash and marketable securities and access to substantial credit facilities, indicating solid liquidity.

Financial Statements
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Key Highlights

  • 1Net sales decreased by 3% to $8.17 billion, impacted by the Atmus divestiture and a slowdown in the on-highway truck market, though offset by strength in power generation.
  • 2Net income attributable to Cummins Inc. significantly declined to $824 million ($5.96/share) from $1.99 billion ($14.03/share) year-over-year, primarily due to the absence of a large gain from the Atmus divestiture in the prior year.
  • 3Gross margin improved by 2.1 percentage points to 26.4% of net sales, driven by better pricing and reduced material costs.
  • 4Operating income increased by 23% to $1.13 billion, supported by a decrease in SG&A expenses and improved gross margins.
  • 5The Components segment experienced a 20% sales decline, largely attributable to the Atmus divestiture and weaker demand for drivetrain and braking systems.
  • 6The Distribution and Power Systems segments showed strong growth, with sales up 15% and 19% respectively, driven by robust demand in power generation and industrial markets.
  • 7The company maintained a strong liquidity position with $2.2 billion in cash and marketable securities and $4.0 billion in credit facilities available.

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