• Cummins EPS for the quarter ending September 30, 2024 was $5.86, a 27.67% increase year-over-year.
• Cummins 2023 annual EPS was $5.15, a 65.94% decline from 2022.
• Cummins 2022 annual EPS was $15.12, a 3.49% increase from 2021.
• Cummins 2021 annual EPS was $14.61, a 21.65% increase from 2020.

Earnings per share can be defined as a company's net earnings or losses attributable to common shareholders per diluted share base, which includes all convertible securities and debt, options and warrants.