CMI · 8-K · 20260804PR000026
Operating Expense Trends
CUMMINS INC · 2026-08-04 · Importance 29 · Surprise 22
Second-quarter selling, general and administrative expense increased to $893 million from $779 million, a 14.6% year-over-year increase. Research, development and engineering expense rose to $385 million from $357 million, an increase of 7.8%. Segment R&D spending increased in Engine to $181 million from $151 million, Components to $88 million from $77 million, and Power Systems to $79 million from $69 million. Accelera R&D declined to $22 million from $46 million as Cummins paced and focused zero-emissions investments while reducing ongoing EBITDA losses.