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Cummins (CMI)
NYSE:CMI
US Market
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Cummins (CMI) Ratios

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Cummins Ratios

CMI's free cash flow for Q1 2025 was $0.26. For the 2025 fiscal year, CMI's free cash flow was decreased by $ and operating cash flow was $0.15. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.34 1.18 1.27 1.74 1.88
Quick Ratio
0.81 0.74 0.77 1.12 1.34
Cash Ratio
0.13 0.17 0.18 0.37 0.54
Solvency Ratio
0.17 0.08 0.15 0.20 0.18
Operating Cash Flow Ratio
0.10 0.31 0.17 0.32 0.43
Short-Term Operating Cash Flow Coverage
0.50 2.09 0.58 3.89 4.91
Net Current Asset Value
$ -5.02B$ -6.90B$ -5.62B$ -2.00B$ -1.74B
Leverage Ratios
Debt-to-Assets Ratio
0.22 0.23 0.26 0.18 0.18
Debt-to-Equity Ratio
0.66 0.81 0.88 0.49 0.52
Debt-to-Capital Ratio
0.40 0.45 0.47 0.33 0.34
Long-Term Debt-to-Capital Ratio
0.31 0.35 0.33 0.30 0.31
Financial Leverage Ratio
2.98 3.62 3.38 2.80 2.81
Debt Service Coverage Ratio
1.45 0.99 0.89 3.29 3.97
Interest Coverage Ratio
10.81 4.70 11.23 24.38 17.65
Debt to Market Cap
0.15 0.19 0.23 0.13 0.12
Interest Debt Per Share
54.91 53.51 56.92 29.53 28.77
Net Debt to EBITDA
1.16 1.66 1.51 0.55 0.24
Profitability Margins
Gross Profit Margin
25.16%24.22%23.93%23.71%24.70%
EBIT Margin
12.27%5.87%10.75%9.16%12.31%
EBITDA Margin
14.46%8.88%13.54%11.91%15.77%
Operating Profit Margin
11.43%5.17%7.96%11.27%8.91%
Pretax Profit Margin
11.22%4.77%10.04%11.45%11.80%
Net Profit Margin
8.20%2.16%7.66%8.87%9.03%
Continuous Operations Profit Margin
8.46%2.47%7.78%9.01%9.14%
Net Income Per EBT
73.10%45.20%76.30%77.46%76.52%
EBT Per EBIT
98.17%92.33%126.19%101.66%132.46%
Return on Assets (ROA)
8.54%2.30%7.10%8.99%7.91%
Return on Equity (ROE)
27.05%8.31%23.97%25.15%22.19%
Return on Capital Employed (ROCE)
18.47%9.22%11.83%16.28%10.84%
Return on Invested Capital (ROIC)
12.60%4.30%7.73%12.28%8.06%
Return on Tangible Assets
10.01%2.72%8.51%9.90%8.78%
Earnings Yield
5.90%2.17%6.27%6.76%5.32%
Efficiency Ratios
Receivables Turnover
5.96 6.10 5.40 6.02 5.19
Payables Turnover
5.88 6.06 5.02 6.07 5.29
Inventory Turnover
4.14 4.55 3.81 4.21 4.36
Fixed Asset Turnover
5.29 5.05 5.08 5.43 4.66
Asset Turnover
1.04 1.06 0.93 1.01 0.88
Working Capital Turnover Ratio
9.05 12.79 6.80 4.45 4.56
Cash Conversion Cycle
87.29 79.86 90.72 87.20 85.18
Days of Sales Outstanding
61.21 59.82 67.63 60.63 70.38
Days of Inventory Outstanding
88.15 80.26 95.77 86.74 83.81
Days of Payables Outstanding
62.07 60.23 72.68 60.17 69.00
Operating Cycle
149.36 140.09 163.40 147.37 154.19
Cash Flow Ratios
Operating Cash Flow Per Share
8.78 27.99 13.87 15.60 18.37
Free Cash Flow Per Share
0.05 19.43 7.39 10.17 14.49
CapEx Per Share
8.73 8.56 6.47 5.44 3.88
Free Cash Flow to Operating Cash Flow
<0.01 0.69 0.53 0.65 0.79
Dividend Paid and CapEx Coverage Ratio
0.55 1.86 1.11 1.41 2.01
Capital Expenditure Coverage Ratio
1.01 3.27 2.14 2.87 4.73
Operating Cash Flow Coverage Ratio
0.17 0.55 0.25 0.54 0.65
Operating Cash Flow to Sales Ratio
0.04 0.12 0.07 0.09 0.14
Free Cash Flow Yield
0.01%8.11%3.05%4.66%6.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.93 46.19 15.94 14.80 18.81
Price-to-Sales (P/S) Ratio
1.39 1.00 1.22 1.31 1.70
Price-to-Book (P/B) Ratio
4.30 3.84 3.82 3.72 4.17
Price-to-Free Cash Flow (P/FCF) Ratio
6.72K 12.33 32.78 21.46 15.68
Price-to-Operating Cash Flow Ratio
38.92 8.56 17.47 13.98 12.36
Price-to-Earnings Growth (PEG) Ratio
-0.59 -0.70 5.11 0.67 -1.11
Price-to-Fair Value
4.30 3.84 3.82 3.72 4.17
Enterprise Value Multiple
10.77 12.88 10.53 11.57 11.01
Enterprise Value
52.77B 38.98B 40.04B 33.11B 34.42B
EV to EBITDA
10.78 12.88 10.53 11.57 11.01
EV to Sales
1.56 1.14 1.43 1.38 1.74
EV to Free Cash Flow
7.54K 14.16 38.28 22.52 16.03
EV to Operating Cash Flow
43.68 9.83 20.41 14.68 12.64
Tangible Book Value Per Share
52.13 34.48 36.71 49.89 45.43
Shareholders’ Equity Per Share
79.39 62.46 63.43 58.60 54.40
Tax and Other Ratios
Effective Tax Rate
0.24 0.48 0.23 0.21 0.23
Revenue Per Share
246.17 240.40 198.40 166.12 133.68
Net Income Per Share
20.18 5.19 15.20 14.74 12.07
Tax Burden
0.73 0.45 0.76 0.77 0.77
Interest Burden
0.91 0.81 0.93 1.25 0.96
Research & Development to Revenue
0.04 0.04 0.05 0.05 0.05
SG&A to Revenue
0.05 0.09 0.09 0.10 0.00
Stock-Based Compensation to Revenue
0.00 0.00 <0.01 <0.01 <0.01
Income Quality
0.43 4.72 0.90 1.04 1.50
Currency in USD
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