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Cummins10-K: Restructuring

Completed divestiture of Atmus filtration unit for a $1.3B gain on March 18, 2024

What happened

The company completed a tax-free split-off of its remaining 80.5% stake in Atmus Filtration Technologies. Such a large divestiture often creates needs for IT system separation, process disentanglement, and consulting services to manage the operational complexities of separating a business unit.

Source

SEC EDGARFeb 10, 2026

Annual report (Form 10-K)

Cummins 10-K for FY2025

Filing excerpt

On March 18, 2024, we completed the divestiture of our remaining 80.5 percent ownership of Atmus Filtration Technologies Inc. (Atmus) common stock through a tax-free split-off.

sec.gov/Archives/edgar/data/26172/000002617226000009/cmi-20251231.htmRead the full source

Other signals in this filing (11)

Extracted by Autobound

From the Signal API record
Signal
10-K: Restructuring

What this signalsFilings often name leadership changes, deals and spending plans.

Period
FY2025
Fiscal year end
12/31
Filed
Feb 10, 2026

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The full record

From the Signal API record

Numbers

Dollar figure
$1.3B (non-taxable gain associated with the divestiture of Atmus)
Percent
80.5% (ownership of Atmus Filtration Technologies Inc. divested)

Details

CIK
26172
Accession number
0000026172-26-000009
Timeframe
Current year
Filing year
2026
Why it matters
Change management needs
Signal category
Workforce

Topics and mentions

Technologies

  • filtration

Extraction

Confidence
High
Relevance
90%
Sentiment
Positive
Detected
Feb 17, 2026
signal_type
sec-10k
signal_subtype
restructuring

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This page shows a preview. The full sec-10k record in the Signal API and MCP can also have these 8 fields. Some fields are empty for some signals.

Company

  • linkedin_urlValue in the API
  • industriesValue in the API
  • employee_count_lowValue in the API
  • employee_count_highValue in the API
  • revenueValue in the API
  • descriptionValue in the API

Signal

  • signal_nameValue in the API
  • associationValue in the API
Show the full JSONThe record on this page and the API request

GET /v1/signals/b9dac128-1dc8-4ac3-a26c-1b1a1f5b903f returns this record as JSON. POST /v1/companies/enrich returns every signal for cummins.com.

{
  "signal_id": "b9dac128-1dc8-4ac3-a26c-1b1a1f5b903f",
  "signal_type": "sec-10k",
  "signal_subtype": "restructuring",
  "detected_at": "2026-02-17T06:30:29.993+00:00",
  "company": {
    "name": "Cummins",
    "domain": "cummins.com"
  },
  "data": {
    "detail": "The company completed a tax-free split-off of its remaining 80.5% stake in Atmus Filtration Technologies. Such a large divestiture often creates needs for IT system separation, process disentanglement, and consulting services to manage the operational complexities of separating a business unit.",
    "metrics": {
      "pct": 0.805,
      "timeframe": "current_year",
      "pct_context": "ownership of Atmus Filtration Technologies Inc. divested",
      "dollar_context": "non-taxable gain associated with the divestiture of Atmus",
      "dollar_millions": 1300
    },
    "summary": "Completed divestiture of Atmus filtration unit for a $1.3B gain on March 18, 2024",
    "excerpts": "On March 18, 2024, we completed the divestiture of our remaining 80.5 percent ownership of Atmus Filtration Technologies Inc. (Atmus) common stock through a tax-free split-off.",
    "relevance": 0.9,
    "sentiment": "positive",
    "confidence": "high",
    "source_url": "https://www.sec.gov/Archives/edgar/data/26172/000002617226000009/cmi-20251231.htm",
    "filing_date": "2026-02-10",
    "filing_year": 2026,
    "fiscal_year_end": "12/31",
    "sales_relevance": "Change management needs",
    "signal_category": "workforce",
    "technologies_mentioned": [
      "filtration"
    ]
  }
}

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