ACCUMULATED OTHER COMPREHENSIVE LOSS

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

NOTE 12. ACCUMULATED OTHER COMPREHENSIVE LOSS

Following are the changes in accumulated other comprehensive (loss) income by component for the three months ended:



						Three months ended
In millions						Change in pension and OPEB plans						Foreign currency translation adjustment												Unrealized gain (loss) on derivatives						Total attributable to Cummins Inc.						Noncontrolling interests						Total
Balance at December 31, 2025						$	(912)					$	(1,460)											$	94					$	(2,278)
Other comprehensive loss before reclassifications
Before-tax amount						(31)						(76)												(3)						(110)						$	(28)					$	(138)
Tax benefit (expense)						7						(5)												1						3						—						3
After-tax amount						(24)						(81)												(2)						(107)						(28)						(135)
Amounts reclassified from accumulated other comprehensive income (loss) (1)						9						—												(1)						8						—						8

Net current period other comprehensive loss						(15)						(81)												(3)						(99)						$	(28)					$	(127)
Balance at March 31, 2026						$	(927)					$	(1,541)											$	91					$	(2,377)

Balance at December 31, 2024						$	(843)					$	(1,717)											$	115					$	(2,445)
Other comprehensive (loss) income before reclassifications
Before-tax amount						(44)						104												(2)						58						$	2					$	60
Tax benefit						10						11												1						22						—						22
After-tax amount						(34)						115												(1)						80						2						82
Amounts reclassified from accumulated other comprehensive income (loss) (1)						7						—												(8)						(1)						—						(1)
Net current period other comprehensive (loss) income						(27)						115												(9)						79						$	2					$	81
Balance at March 31, 2025						$	(870)					$	(1,602)											$	106					$	(2,366)

(1) Amounts are net of tax. Reclassifications out of accumulated other comprehensive (loss) income and the related tax effects are immaterial for separate disclosure.