Not enough information in that statement for it to mean much.
- WHERE exactly did you put the voltmeter probes to measure the voltage?
- Under WHAT condition was the voltage measured (e.g. glow plugs on? Cranking? key switch off? headlights on?)
You might, for example, have a battery with a faulty/intermittent
internal cell connection. It'll show 12.71V with no load, but put a load on it and the voltage would drop to essentially zero. Excessive resistance anywhere in the start circuit causes similar behavior.
Or, tweaking what NIW says, "Just because
you have your battery has volts doesn't mean
you have it can provide amps to your starter"
Mr. Ohm has popped in to visit your Kubota - you need to find him.
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Measuring voltage in different places under different conditions can reveal the root of the problem if a guy thinks it through carefully and has an understanding of the basic circuit involved.