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BRIEF-Cummins posts Q1 earnings per share $1.87

May 3 (Reuters) - Cummins Inc

* Cummins reports first quarter 2016 results

* Q1 earnings per share $1.87

* Q1 revenue $4.3 billion versus I/B/E/S view $4.3 billion

* Q1 earnings per share view $1.78 -- Thomson Reuters I/B/E/S

* Cummins Inc says Cummins reaffirms full year guidance for revenues and EBIT

* Cummins Inc qtrly currency negatively impacted revenues by approximately 3 percent compared to last year, primarily due to a stronger us dollar

* FY2016 earnings per share view $7.77, revenue view $17.59 billion -- Thomson Reuters I/B/E/S Source text for Eikon: Further company coverage: (Bengaluru Newsroom: +1 646 223 8780)