CM
CMI
Dec 31, 2023
Quarter ended Dec 31, 2023 · FY2023 Q4

Cummins Inc. stock research

Cummins (CMI) Free Cash Flow — Quarter Ended Dec 31, 2023

Cash conversion strengthened sharply sequentially, driven by improved operating cash flow relative to revenue. Versus the prior year quarter, free cash flow was significantly higher, with an expanded margin.

Free cash flow takeaway

A quick read on the company's cash generation and what it means for investors.

Cash conversion strengthened sharply sequentially, driven by improved operating cash flow relative to revenue. Versus the prior year quarter, free cash flow was significantly higher, with an expanded margin.

  • Revenue was stable compared to the prior quarter, while operating cash flow was similar, but capital expenditure increased, resulting in lower free cash flow and a weakened margin. Compared to the same quarter last year, revenue was higher and operating cash flow was substantially higher, with capital expenditure slightly higher, producing a much stronger free cash flow and margin improvement.
  • The free cash flow margin weakened relative to the immediate prior quarter, primarily because capital expenditure was higher. However, from a year earlier, the margin improved meaningfully as operating cash flow growth outpaced revenue expansion.

FCF snapshot

Quarterly and TTM cash-flow metrics with the minimum valuation context.

TTM free cash flow

$2.8B

Trailing twelve-month free cash flow.

Quarter free cash flow

$940.0M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$1.5B

Cash generated by operations before capital spending.

CapEx

$519.0M

Capital spending and related asset purchases.

FCF margin

11.0%

The share of revenue converted into free cash flow.

Cash flow trend

A short quarterly history shows whether FCF is scaling with revenue or only spiking for one period.

PeriodRevenueOperating CFCapExFCFFCF margin
2023-03-31$8.5B$495.0M$193.0M$302.0M3.6%
2023-06-30$8.6B$483.0M$221.0M$262.0M3.0%
2023-09-30$8.4B$1.5B$280.0M$1.2B14.8%
2023-12-31$8.5B$1.5B$519.0M$940.0M11.0%

Cash conversion quality

Checks that separate high-quality free cash flow from accounting noise or working-capital timing.

FCF / net income-67.5%Shows whether accounting earnings convert into cash.
CapEx / revenue6.1%Lower capital intensity usually supports FCF margin.
Net cashn/aCash and equivalents minus total debt.

Recent events shaping cash flow

Near-term business events that help explain the free cash flow result.

Supportive

Operating Cash Flow Generation

Operating cash flow was materially higher compared to the same quarter in the prior year, driving a substantial improvement in free cash flow and margin. The company's filing notes its global power leadership and extensive service network.

The year-over-year increase in operating cash flow was the strongest observable driver of improved free cash flow performance.

What the cash flow says

How to interpret the company's free cash flow beyond the headline number.

Revenue was stable compared to the prior quarter, while operating cash flow was similar, but capital expenditure increased, resulting in lower free cash flow and a weakened margin. Compared to the same quarter last year, revenue was higher and operating cash flow was substantially higher, with capital expenditure slightly higher, producing a much stronger free cash flow and margin improvement.

The free cash flow margin weakened relative to the immediate prior quarter, primarily because capital expenditure was higher. However, from a year earlier, the margin improved meaningfully as operating cash flow growth outpaced revenue expansion.

Monitor the trend in capital expenditure, as its sequential increase was the primary factor behind the decline in cash conversion efficiency this quarter.