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Cummins (DE:CUM)
FRANKFURT:CUM
Germany Market
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Cummins (CUM) Ratios

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Cummins Ratios

DE:CUM's free cash flow for Q2 2025 was $0.26. For the 2025 fiscal year, DE:CUM's free cash flow was decreased by $ and operating cash flow was $0.00. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.64 1.18 1.27 1.74 1.88
Quick Ratio
1.03 0.74 0.77 1.12 1.34
Cash Ratio
0.22 0.17 0.18 0.37 0.54
Solvency Ratio
0.16 0.08 0.15 0.20 0.18
Operating Cash Flow Ratio
0.28 0.31 0.17 0.32 0.43
Short-Term Operating Cash Flow Coverage
2.94 2.09 0.58 3.89 4.91
Net Current Asset Value
$ -4.45B$ -6.90B$ -5.62B$ -2.00B$ -1.74B
Leverage Ratios
Debt-to-Assets Ratio
0.23 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
0.37 0.35 0.33 0.30 0.31
Financial Leverage Ratio
2.91 3.62 3.38 2.80 2.81
Debt Service Coverage Ratio
2.99 0.99 0.89 3.29 3.97
Interest Coverage Ratio
12.33 4.70 11.23 24.38 17.65
Debt to Market Cap
0.14 0.19 0.23 0.13 0.12
Interest Debt Per Share
58.90 53.51 56.92 29.53 28.77
Net Debt to EBITDA
1.12 1.66 1.51 0.55 0.24
Profitability Margins
Gross Profit Margin
25.63%24.22%23.93%23.71%24.70%
EBIT Margin
9.11%5.87%10.75%9.16%12.31%
EBITDA Margin
14.48%8.88%13.54%11.91%15.77%
Operating Profit Margin
12.28%5.17%7.96%11.27%8.91%
Pretax Profit Margin
12.00%4.77%10.04%11.45%11.80%
Net Profit Margin
8.72%2.16%7.66%8.87%9.03%
Continuous Operations Profit Margin
6.34%2.47%7.78%9.01%9.14%
Net Income Per EBT
72.67%45.20%76.30%77.46%76.52%
EBT Per EBIT
97.71%92.33%126.19%101.66%132.46%
Return on Assets (ROA)
8.58%2.30%7.10%8.99%7.91%
Return on Equity (ROE)
27.17%8.31%23.97%25.15%22.19%
Return on Capital Employed (ROCE)
17.30%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
9.99%2.72%8.51%9.90%8.78%
Earnings Yield
5.25%2.17%6.27%6.76%5.32%
Efficiency Ratios
Receivables Turnover
5.74 6.10 5.40 6.02 5.19
Payables Turnover
6.04 6.06 5.02 6.07 5.29
Inventory Turnover
3.99 4.55 3.81 4.21 4.36
Fixed Asset Turnover
5.16 5.05 5.08 5.43 4.66
Asset Turnover
0.98 1.06 0.93 1.01 0.88
Working Capital Turnover Ratio
6.37 12.79 6.80 4.45 4.56
Cash Conversion Cycle
94.67 79.86 90.72 87.20 85.18
Days of Sales Outstanding
63.58 59.82 67.63 60.63 70.38
Days of Inventory Outstanding
91.50 80.26 95.77 86.74 83.81
Days of Payables Outstanding
60.41 60.23 72.68 60.17 69.00
Operating Cycle
155.08 140.09 163.40 147.37 154.19
Cash Flow Ratios
Operating Cash Flow Per Share
20.65 27.99 13.87 15.60 18.37
Free Cash Flow Per Share
12.00 19.43 7.39 10.17 14.49
CapEx Per Share
8.66 8.56 6.47 5.44 3.88
Free Cash Flow to Operating Cash Flow
0.58 0.69 0.53 0.65 0.79
Dividend Paid and CapEx Coverage Ratio
1.30 1.86 1.11 1.41 2.01
Capital Expenditure Coverage Ratio
2.39 3.27 2.14 2.87 4.73
Operating Cash Flow Coverage Ratio
0.37 0.55 0.25 0.54 0.65
Operating Cash Flow to Sales Ratio
0.08 0.12 0.07 0.09 0.14
Free Cash Flow Yield
2.95%8.11%3.05%4.66%6.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
19.05 46.19 15.94 14.80 18.81
Price-to-Sales (P/S) Ratio
1.66 1.00 1.22 1.31 1.70
Price-to-Book (P/B) Ratio
4.75 3.84 3.82 3.72 4.17
Price-to-Free Cash Flow (P/FCF) Ratio
33.93 12.33 32.78 21.46 15.68
Price-to-Operating Cash Flow Ratio
19.70 8.56 17.47 13.98 12.36
Price-to-Earnings Growth (PEG) Ratio
3.32 -0.70 5.11 0.67 -1.11
Price-to-Fair Value
4.75 3.84 3.82 3.72 4.17
Enterprise Value Multiple
12.60 12.88 10.53 11.57 11.01
Enterprise Value
61.51B 38.98B 40.04B 33.11B 34.42B
EV to EBITDA
12.60 12.88 10.53 11.57 11.01
EV to Sales
1.82 1.14 1.43 1.38 1.74
EV to Free Cash Flow
37.23 14.16 38.28 22.52 16.03
EV to Operating Cash Flow
21.63 9.83 20.41 14.68 12.64
Tangible Book Value Per Share
58.42 34.48 36.71 49.89 45.43
Shareholders’ Equity Per Share
85.61 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
244.88 240.40 198.40 166.12 133.68
Net Income Per Share
21.36 5.19 15.20 14.74 12.07
Tax Burden
0.73 0.45 0.76 0.77 0.77
Interest Burden
1.32 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
0.00 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
0.95 4.72 0.90 1.04 1.50
Currency in USD
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