CM
CMI
Sep 30, 2024
Quarter ended Sep 30, 2024 · FY2024 Q3

Cummins Inc. stock research

Cummins (CMI) Free Cash Flow — Quarter Ended Sep 30, 2024

Free cash flow turned positive in the current quarter after a negative prior quarter, though it remained lower than the same quarter last year. Operating cash flow improved significantly from the prior quarter but was below the year-ago level.

Free cash flow takeaway

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

Free cash flow turned positive in the current quarter after a negative prior quarter, though it remained lower than the same quarter last year. Operating cash flow improved significantly from the prior quarter but was below the year-ago level.

  • Revenue was slightly lower than the prior quarter but comparable to the year-ago quarter. Operating cash flow turned positive from a negative prior quarter, while capital expenditure was relatively stable. The resulting free cash flow and margin improved from the prior quarter but weakened compared to the same quarter last year.
  • Compared to the prior quarter, free cash flow improved from negative to positive, driven by a substantial increase in operating cash flow. Compared to the same quarter last year, free cash flow was lower, as operating cash flow decreased while capital expenditure was slightly lower.

FCF snapshot

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

TTM free cash flow

$337.0M

Trailing twelve-month free cash flow.

Quarter free cash flow

$381.0M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$640.0M

Cash generated by operations before capital spending.

CapEx

$259.0M

Capital spending and related asset purchases.

FCF margin

4.5%

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
2023-12-31$8.5B$1.5B$519.0M$940.0M11.0%
2024-03-31$8.4B$276.0M$169.0M$107.0M1.3%
2024-06-30$8.8B-$851.0M$240.0M-$1.1B-12.4%
2024-09-30$8.5B$640.0M$259.0M$381.0M4.5%

Cash conversion quality

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

FCF / net income45.2%Shows whether accounting earnings convert into cash.
CapEx / revenue3.1%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 Recovery

Operating cash flow turned positive in the current quarter after a negative prior quarter, which was the primary factor behind the improvement in free cash flow. This recovery occurred despite a slight decrease in revenue.

The positive swing in operating cash flow was the strongest observable driver of the quarter's free cash flow improvement.

What the cash flow says

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

Revenue was slightly lower than the prior quarter but comparable to the year-ago quarter. Operating cash flow turned positive from a negative prior quarter, while capital expenditure was relatively stable. The resulting free cash flow and margin improved from the prior quarter but weakened compared to the same quarter last year.

Compared to the prior quarter, free cash flow improved from negative to positive, driven by a substantial increase in operating cash flow. Compared to the same quarter last year, free cash flow was lower, as operating cash flow decreased while capital expenditure was slightly lower.

Monitor the sustainability of operating cash flow after its sharp recovery from the prior quarter's negative level.

CMI Free Cash Flow — Quarter Ended Sep 30, 2024