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Cummins Second Quarter 2025 Financial Reporting and Corporate Governance

05 Aug 2025

Description

The provided texts are primarily excerpts from Cummins Inc.'s Quarterly Report on Form 10-Q for the period ending June 30, 2025, offering detailed financial statements, including income, comprehensive income, balance sheets, cash flows, and equity changes, along with explanatory notes on segments, tax, debt, and recent divestitures like Atmus. Additionally, the compilation includes sections from two company plans: the Cummins Inc. Deferred Compensation Plan for Non-Employee Directors and the Cummins Inc. Employee Stock Purchase Plan. These plans outline the mechanisms for director compensation deferral, stock deferrals, and employee stock purchases, detailing eligibility, contributions, account management, and payment terms, with references to relevant tax codes and legal compliance. Overall, the documents provide a comprehensive overview of Cummins Inc.'s recent financial performance and key employee and director compensation programs.

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