Cummins Inc. Quarterly report [Sections 13 or 15(d)]

ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2026

NOTE 12. ACCUMULATED OTHER COMPREHENSIVE LOSS

Following are the changes in accumulated other comprehensive (loss) income by component for the three and nine 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 June 30, 2026	$	(919)	$	(1,520)	$	99	$	(2,340)
Other comprehensive income (loss) before reclassifications
Before-tax amount	—		(34)		12		(22)		$	(6)	$	(28)
Tax benefit (expense)	—		5		(3)		2		—		2
After-tax amount	—		(29)		9		(20)		(6)		(26)
Amounts reclassified from accumulated other comprehensive income (loss) (1)	9		—		(4)		5		—		5

Net current period other comprehensive income (loss)	9		(29)		5		(15)		$	(6)	$	(21)
Balance at September 30, 2026	$	(910)	$	(1,549)	$	104	$	(2,355)

Balance at June 30, 2025	$	(863)	$	(1,407)	$	103	$	(2,167)
Other comprehensive income (loss) before reclassifications
Before-tax amount	(1)		(45)		2		(44)		$	(18)	$	(62)
Tax benefit (expense)	2		(4)		—		(2)		—		(2)
After-tax amount	1		(49)		2		(46)		(18)		(64)
Amounts reclassified from accumulated other comprehensive income (loss) (1)	7		—		(5)		2		—		2
Net current period other comprehensive income (loss)	8		(49)		(3)		(44)		$	(18)	$	(62)
Balance at September 30, 2025	$	(855)	$	(1,456)	$	100	$	(2,211)

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


	Nine 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 income (loss) before reclassifications
Before-tax amount	(32)		(92)		22		(102)		$	(32)	$	(134)
Tax benefit (expense)	7		3		(5)		5		—		5
After-tax amount	(25)		(89)		17		(97)		(32)		(129)
Amounts reclassified from accumulated other comprehensive income (loss) (1)	27		—		(7)		20		—		20
Net current period other comprehensive income (loss)	2		(89)		10		(77)		$	(32)	$	(109)
Balance at September 30, 2026	$	(910)	$	(1,549)	$	104	$	(2,355)

Balance at December 31, 2024	$	(843)	$	(1,717)	$	115	$	(2,445)
Other comprehensive (loss) income before reclassifications
Before-tax amount	(45)		232		3		190		$	(14)	$	176
Tax benefit	12		29		—		41		—		41
After-tax amount	(33)		261		3		231		(14)		217
Amounts reclassified from accumulated other comprehensive income (loss) (1)	21		—		(18)		3		—		3
Net current period other comprehensive (loss) income	(12)		261		(15)		234		$	(14)	$	220
Balance at September 30, 2025	$	(855)	$	(1,456)	$	100	$	(2,211)















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