Cummins Q3 2025 Form 10-Q Financial Report

The sources consist of the Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission by Cummins Inc. for the period ended September 30, 2025, along with a related press release of the same date. The Form 10-Q provides comprehensive unaudited condensed consolidated financial statements, including balance sheets, statements of cash flows, and detailed notes on segments (Engine, Components, Distribution, Power Systems, and Accelera), debt, and recent accounting changes. The accompanying press release highlights Third Quarter 2025 financial performance, recent corporate achievements like a dividend increase, and a new collaboration with Komatsu on hybrid powertrains. Both documents detail the company's Destination Zero strategy and acknowledge significant risks, such as regulatory challenges, the impact of new tax legislation (The Act), and the effects of a prior year $1.3 billion gain from the Atmus divestiture.