Cummins (MEX:CMI) Receivables Turnover: 1.36 (As of Mar. 2026)

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MEX:CMI Cummins Inc MEX:CMI
68 GF Score
Price MXN11,364.00
GF Value MXN5,993.63
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Cummins Receivables Turnover?

Cummins MEX:CMI 68 Receivables Turnover is 1.36 as of Mar. 2026. GuruFocus rates MEX:CMI with a GF Score™ of 68/100 and a GF Value™ of MXN5,993.63 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 3,034 Industrial Products companies, Cummins ranks better than 68.36% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Cummins's Revenue for the three months ended in Mar. 2026 was MXN151,439 Mil. Cummins's average Accounts Receivable for the three months ended in Mar. 2026 was MXN111,237 Mil. Hence, Cummins's Receivables Turnover for the three months ended in Mar. 2026 was 1.36.


Cummins  (MEX:CMI) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Cummins Receivables Turnover Related Terms


Cummins Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Cummins's Receivables Turnover can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Cummins Receivables Turnover Chart

Cummins Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.96 6.27 5.89 7.01 5.70

Cummins Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Receivables Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.49 1.44 1.43 1.48 1.36

MEX:CMI vs EMR, ITW, PH: Receivables Turnover Comparison

For the Specialty Industrial Machinery subindustry, Cummins's Receivables Turnover, along with its competitors' market caps and Receivables Turnover data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Cummins Receivables Turnover vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Cummins's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Cummins's Receivables Turnover falls into.


MEX:CMI
68GF Score
Cummins Inc MEX:CMI
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cummins Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

Cummins's Receivables Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=606251.919 / ((108053.382 + 104757.163) / 2 )
=606251.919 / 106405.2725
=5.70

Cummins's Receivables Turnover for the quarter that ended in Mar. 2026 is calculated as

Receivables Turnover (Q: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Mar. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=151438.615 / ((104757.163 + 117717.466) / 2 )
=151438.615 / 111237.3145
=1.36

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Receivables Turnover →
What does a Receivables Turnover of 1.36 mean?
Cummins (MEX:CMI) has a Receivables Turnover of 1.36 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Cummins and its competitors. According to the industry distribution chart, Cummins ranks #960 out of 3034 companies in the Industrial Products industry, placing it in the top 31.6%.
Is Cummins' Receivables Turnover too high?
Cummins' current Receivables Turnover is 1.36. The Industrial Products industry median Receivables Turnover is 4.45. Cummins' value of 1.36 is 69.4% below this industry median. Based on the distribution chart, Cummins ranks #960 out of 3034 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Cummins has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cummins' Receivables Turnover compare to EMR and ITW?
According to the Industrial Products industry distribution chart, Cummins ranks #960 out of 3034 companies for Receivables Turnover. This puts Cummins in the upper half of its industry. The industry median Receivables Turnover is 4.45. Cummins' value of 1.36 is 69.4% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for an Industrial Products company?
The median Receivables Turnover among Industrial Products companies is 4.45, based on 3,034 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cummins's current Receivables Turnover of 1.36 is 69.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Cummins and its competitors. For the Industrial Products industry, the median Receivables Turnover is 4.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cummins's current Receivables Turnover is 1.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cummins stock overvalued right now?
Based on GuruFocus' analysis, Cummins (MEX:CMI) is currently considered Significantly Overvalued. The stock's GF Value™ is MXN5,993.63, compared to a current price of MXN11,364.00 — trading 89.6% above its estimated fair value. The current Receivables Turnover is 1.36 and 69.4% below the Industrial Products industry median of 4.45. Cummins' overall GF Score™ is 68/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Cummins (MEX:CMI), the current Receivables Turnover is 1.36 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Cummins (MEX:CMI) Overvalued in 2026?

Based on GuruFocus' analysis, Cummins stock appears to be overvalued. The current stock price of MXN11,364.00 is trading 89.6% above its estimated GF Value™ of MXN5,993.63. GuruFocus considers Cummins to be Significantly Overvalued.

Key valuation signals for MEX:CMI:

  • Receivables Turnover: 1.36
  • GF Value™: MXN5,993.63 vs. price of MXN11,364.00 (89.6% above fair value)
  • GF Score™: 68/100 with 9 warning signs
  • Industry Position: 69.4% below the Industrial Products median (#960 of 3034)

No single metric tells the full story. See the MEX:CMI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cummins Business Description

Address 500 Jackson Street, Box 3005, Columbus, IN, USA, 47202-3005
Cummins is a leading manufacturer of diesel and other engines used in heavy- and medium-duty commercial trucks, off-highway equipment, and locomotives, in addition to prime power and standby generators. The company also sells powertrain components, which include filtration products, transmissions, turbochargers, aftertreatment systems, and fuel systems. Sales are approximately 60% US and Canada and 40% rest of the world. Much of Cummins' foreign sales (China, India, and so forth) are through joint ventures. The company operates 650 distributors and over 19,000 dealer locations across 190 countries. Cummins' business model is unique as it competes with many of its heavy-duty truck manufacturer customers, which also make their own engines.
68GF Score

Get the complete analysis for MEX:CMI

Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

MXN11,364.00
Price
MXN5,993.63
GF Value