ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

12 Months Ended

Dec. 31, 2025

Changes in accumulated other comprehensive income (loss) by component

Following are the changes in accumulated other comprehensive (loss) income by component:



In millions	Change in pensions and other postretirement defined benefit plans		Foreign currency translation adjustment			Unrealized gain (loss) on derivatives		Total attributable to Cummins Inc.		Noncontrolling interests		Total
Balance at December 31, 2022	$	(427)	$	(1,552)		$	89	$	(1,890)
Other comprehensive income (loss) before reclassifications
Before-tax amount	(541)		96			35		(410)		$	(3)	$	(413)
Tax benefit (expense)	113		(1)			(7)		105		—		105
After-tax amount	(428)		95			28		(305)		(3)		(308)
Amounts reclassified from accumulated other comprehensive income (loss) (1)	7		—			(18)		(11)		—		(11)

Net current period other comprehensive (loss) income	(421)		95			10		(316)		$	(3)	$	(319)
Balance at December 31, 2023	$	(848)	$	(1,457)		$	99	$	(2,206)
Other comprehensive income (loss) before reclassifications
Before-tax amount	(14)		(313)			47		(280)		$	(16)	$	(296)
Tax expense	(2)		(8)			(12)		(22)		—		(22)
After-tax amount	(16)		(321)			35		(302)		(16)		(318)
Amounts reclassified from accumulated other comprehensive income (loss) (1)	21		61		(2)	(19)		63		—		63

Net current period other comprehensive income (loss)	5		(260)			16		(239)		$	(16)	$	(255)
Balance at December 31, 2024	$	(843)	$	(1,717)		$	115	$	(2,445)
Other comprehensive (loss) income before reclassifications
Before-tax amount	(122)		222			3		103		$	(13)	$	90
Tax benefit (expense)	26		35			(1)		60		—		60
After-tax amount	(96)		257			2		163		(13)		150
Amounts reclassified from accumulated other comprehensive income (loss) (1)	27		—			(23)		4		—		4
Net current period other comprehensive (loss) income	(69)		257			(21)		167		$	(13)	$	154
Balance at December 31, 2025	$	(912)	$	(1,460)		$	94	$	(2,278)

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

(2) See NOTE 21, “ATMUS DIVESTITURE,” for additional information.

CUMMINS INC 10-K