Company Profile For Cummins Inc.

Cummins Inc. is engaged in the designing, manufacturing, distributing and servicing diesel and natural gas engines, electric power generation systems and engine-related component products, including filtration and exhaust after treatment, fuel systems, controls and air handling systems. The Company sells its products to the original equipment manufacturers (OEMs), distributors and customers globally. The Company serves its customers through a network of more than 500 Company-owned and independent distributor locations and approximately 5,200 dealer locations in more than 190 countries and territories. The Company operates in four business segments: engine segment, power generation segment, components segment and the distribution segment.

BRIEF: For the nine months ended 27 September 2009, Cummins Inc.'s revenues fell 33% to $7.4B. Net income fell 78% to $158M. Revenues reflect a decrease in income from the Engine segment, a fall in the components segment and lower revenue from Power Generation segment. Net income also reflects decreased gross profit margin, the presence of restructuring charges, decreased interest income and lower equity, royalty & interest income from investees.