Integrated Filing — IndAS



General information about company
Scrip Code 500480
NSE Symbol CUMMINSIND
MSEI Symbol NOTLISTED
ISIN INE298A01020
Name of company Cummins India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   16:00:00
End date and time of board meeting 07-Aug-2025   16:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 29068200000
Other income 1338800000
Total income 30407000000
2 Expenses
(a) Cost of materials consumed 17763800000
(b) Purchases of stock-in-trade 2142400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1589900000
(d) Employee benefit expense 1994300000
(e) Finance costs 26500000
(f) Depreciation, depletion and amortisation expense 479300000
(f) Other Expenses
1 Other Expenses 2522600000 2522600000
Total other expenses 2522600000
Total expenses 23339000000
3 Total profit before exceptional items and tax 7068000000
4 Exceptional items 125900000
5 Total profit before tax 7193900000
6 Tax expense
7 Current tax 1803700000
8 Deferred tax 4000000
9 Total tax expenses 1807700000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 5386200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 652800000
16 Total profit (loss) for period 6039000000
17 Other comprehensive income net of taxes 9000000
18 Total Comprehensive Income for the period 6048000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6039000000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6048000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 554400000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 21.79
Diluted earnings (loss) per share from continuing operations 21.79
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 21.79
Diluted earnings (loss) per share from continuing and discontinued operations 21.79
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The Consolidated financial results include results of the following companies n nPlease refer quick results uploaded on the BSE and NSE website. n nExceptional items during the quarter ended June 30, 2025 pertain to gain on sale of 100 percent stake in its wholly owned subsidiary, namely, Cummins Sales and Service Private Limited CSSPL amounting to Rs. 12.59 Cr. and Rs. 44.15 Cr. in consolidated financial results and standalone financial results respectively. Consequent to the transfer of 100 percent of its shares, CSSPL ceased to be a subsidiary of the Company effective April 1, 2025, pursuant to the requisite approvals. n nWith effect from December 18, 2024, the Companys shareholding in Cummins Generator Technologies India Private Limited CGT increased from 48.54 percent to 48.74 percent, pursuant to the approval by the National Company Law Tribunal NCLT of the scheme for reduction of share capital of CGT. The scheme was approved by the Board of Directors of CGT on February 11, 2022 and by its shareholders on March 17, 2022. n nThis statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 7, 2025. n nOperating segment information n nOn a review of all the relevant aspects including, in particular, the system of internal financial reporting to the Board of Directors, which is the Chief Operating Decision Maker CODM, and considering the economic characteristics of the operations, the Group is of the view that it operates in two segments viz. Engines and Lubes. Lubes segment comprises of a joint venture viz. Valvoline Cummins Private Limited, which is accounted for as per equity method under relevant Ind AS. The CODM evaluates the Groups performance based on an analysis of various parameters. Engine segment comprises of Cummins India Limited and other Group Companies which have been aggregated considering the nature of products, class of customer etc. n nFollowing information is provided to the CODM for Lubes segment for monitoring its performance n nPlease refer quick results uploaded on the BSE and NSE website. n nThe amounts pertaining to the quarter ended March 31, 2025 are the balancing amounts between the audited amounts for the year ended March 31, 2025 and unaudited amounts for the nine months ended December 31, 2024.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engines 28587100000 28587100000
2 Lubes 6431600000 6431600000
Total Segment Revenue 35018700000
Less: Inter segment revenue 6431600000 6431600000
Revenue from operations 28587100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engines 7558000000 7558000000
2 Lubes 288700000 288700000
Total Profit before tax 7846700000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 7846700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engines 110390000000 110390000000
2 Lubes 0 0
Total Segment Asset 110390000000 110390000000
Un-allocable Assets 0 0
Net Segment Asset 110390000000 110390000000
4 Segment Liabilities
Segment Liabilities
1 Engines 28553200000 28553200000
2 Lubes 0 0
Total Segment Liabilities 28553200000 28553200000
Un-allocable Liabilities 0 0
Net Segment Liabilities 28553200000 28553200000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement (loss) / gain on defined benefit plans -6700000 -6700000
2 Share in joint venture's and associate's OCI after tax (net) -3000000 -3000000
Total Amount of items that will not be reclassified to profit and loss -9700000
2 Income tax relating to items that will not be reclassified to profit or loss -1700000
3 Amount of items that will be reclassified to profit and loss
1 Changes in the fair value of financial instruments 22700000 22700000
Total Amount of items that will be reclassified to profit and loss 22700000
4 Income tax relating to items that will be reclassified to profit or loss 5700000
5 Total Other comprehensive income 9000000