• Cummins average return on equity for 2023 was 20.62, a 4.67% decline from 2022.
• Cummins average return on equity for 2022 was 21.63, a 9.19% decline from 2021.
• Cummins average return on equity for 2021 was 23.82, a 11.73% decline from 2020.

Roe - return on equity can be defined as the amount of net income returned as a percentage of shareholders equity. Return on equity measures a corporation's profitability by revealing how much profit a company generates with the money shareholders have invested.