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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-09-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Single segment
Description of single segment ENGINES
Start date and time of board meeting 06-11-2025   17:15:00
End date and time of board meeting 06-11-2025   17:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public Yes
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 05-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.cummins.com/en/in/investors/india-corporate-governance
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No Loans and debt securities hence not applicable.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 3,17,027.00 6,07,709.00
Other income 19,637.00 34,925.00
Total income 3,36,664.00 6,42,634.00
2 Expenses
(a) Cost of materials consumed 1,80,445.00 3,58,083.00
(b) Purchases of stock-in-trade 19,682.00 41,106.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,106.00 (14,793.00)
(d) Employee benefit expense 19,860.00 39,803.00
(e) Finance costs 255.00 520.00
(f) Depreciation, depletion and amortisation expense 4,918.00 9,711.00
(f) Other Expenses
1 Other Expenses 26,455.00 51,681.00
Total other expenses 26,455.00 51,681.00
Total expenses 2,52,721.00 4,86,111.00
3 Total profit before exceptional items and tax 83,943.00 1,56,523.00
4 Exceptional items 0.00 4,415.00
5 Total profit before tax 83,943.00 1,60,938.00
6 Tax expense
7 Current tax 19,944.00 37,981.00
8 Deferred tax 230.00 261.00
9 Total tax expenses 20,174.00 38,242.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 63,769.00 1,22,696.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 63,769.00 1,22,696.00
17 Other comprehensive income net of taxes 1,273.00 1,393.00
18 Total Comprehensive Income for the period 65,042.00 1,24,089.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 5,544.00 5,544.00
Face value of equity share capital 2 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 23 44.26
Diluted earnings (loss) per share from continuing operations 23 44.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 23 44.26
Diluted earnings (loss) per share from continuing and discontinued operations 23 44.26
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Please refer quick results uploaded on the BSE and NSE website. Exceptional 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. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 6, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,31,724.00
Capital work-in-progress 7,186.00
Investment property 91,600.00
Goodwill 0.00
Other intangible assets 12,222.00
Intangible assets under development 1,088.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 2,524.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 2,501.00
Total non-current financial assets 2,501.00
Deferred tax assets (net) 0.00
Other non-current assets 14,280.00
Total non-current assets 2,63,125.00
2 Current assets
Inventories 1,16,201.00
Current financial asset
Current investments 1,60,460.00
Trade receivables, current 2,56,536.00
Cash and cash equivalents 21,415.00
Bank balance other than cash and cash equivalents 1,54,632.00
Loans, current 0.00
Other current financial assets 7,355.00
Total current financial assets 6,00,398.00
Current tax assets (net) 0.00
Other current assets 18,446.00
Total current assets 7,35,045.00
3 Non-current assets classified as held for sale 225.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 9,98,395.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,544.00
Other equity 7,28,290.00
Total equity attributable to owners of parent 7,33,834.00
Non controlling interest
Total equity 7,33,834.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 6,785.00
Total non-current financial liabilities 6,785.00
Provisions, non-current 13,351.00
Deferred tax liabilities (net) 9,387.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 2,085.00
Total non-current liabilities 31,608.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8,376.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,44,068.00
Total Trade payable 1,52,444.00
Other current financial liabilities 32,026.00
Total current financial liabilities 1,84,470.00
Other current liabilities 29,601.00
Provisions, current 18,882.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 2,32,953.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,64,561.00
Total equity and liabilites 9,98,395.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 1,786.00 1,719.00
Total Amount of items that will not be reclassified to profit and loss 1,786.00 1,719.00
2 Income tax relating to items that will not be reclassified to profit or loss 450.00 433.00
3 Amount of items that will be reclassified to profit and loss
1 Changes in the fair value of financial instruments (84.00) 143.00
Total Amount of items that will be reclassified to profit and loss (84.00) 143.00
4 Income tax relating to items that will be reclassified to profit or loss (21.00) 36.00
5 Total Other comprehensive income 1,273.00 1,393.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,60,938.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 520.00
Adjustments for decrease (increase) in inventories (13,977.00)
Adjustments for decrease (increase) in trade receivables, current (26,471.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (5,245.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (1,829.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (5,561.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (5,882.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 9,711.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 519.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 17,862.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (117.00)
Adjustments for dividend income 9,260.00
Adjustments for interest income 10,191.00
Adjustments for share-based payments 804.00
Adjustments for fair value losses (gains) 95.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (3,261.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (4,440.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (56,723.00)
Net cash flows from (used in) operations 1,04,215.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 29,973.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 74,242.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 40.00
Purchase of property, plant and equipment 11,110.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 9,260.00
Interest received 9,322.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 9,117.00
Net cash flows from (used in) investing activities 16,629.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 448.00
Dividends paid 92,862.00
Interest paid 151.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (93,461.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,590.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 506.00
Net increase (decrease) in cash and cash equivalents (2,084.00)
Cash and cash equivalents cash flow statement at beginning of period 23,499.00
Cash and cash equivalents cash flow statement at end of period 21,415.00





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Cummins India Limited Shveta Arya Managing Director Remuneration 180.00 Approved 180.00 0.00 0.00
2 Cummins India Limited Soma D Ghosh Chief Financial Officer Remuneration 59.00 Approved 59.00 0.00 0.00
3 Cummins India Limited Prasad S Kulkarni Interim Chief Financial Officer Remuneration 25.00 Approved 25.00 0.00 0.00
4 Cummins India Limited Vinaya Joshi Company Secretary Remuneration 25.00 Approved 25.00 0.00 0.00
5 Cummins India Limited Rekha Independent Director Any other transaction Sitting fees and commission 13.00 Approved 13.00 0.00 0.00
6 Cummins India Limited Lira Goswami Independent Director Any other transaction Sitting fees and commission 13.00 Approved 13.00 0.00 0.00
7 Cummins India Limited Vibha Paul Rishi Independent Director Any other transaction Sitting fees and commission 2.00 Approved 2.00 0.00 0.00
8 Cummins India Limited Rama Bijapurkar Independent Director Any other transaction Sitting fees and commission 6.00 Approved 6.00 0.00 0.00
9 Cummins India Limited Sekhar Natarajan Independent Director Any other transaction Sitting fees and commission 13.00 Approved 13.00 0.00 0.00
10 Cummins India Limited Farokh Subedar Independent Director Any other transaction Sitting fees and commission 13.00 Approved 13.00 0.00 0.00
11 Cummins India Limited Cummins India Limited Officers Provident Fund Entities with joint control or significant influence over entity Any other transaction Contribution Paid to Trust 1,029.00 Approved 1,029.00 0.00 0.00
12 Cummins India Limited Cummins Group Employees Superannuation Scheme Entities with joint control or significant influence over entity Any other transaction Contribution Paid to Trust 968.00 Approved 968.00 0.00 0.00
13 Cummins India Limited Cummins Group Officers Gratuity Scheme Entities with joint control or significant influence over entity Any other transaction Contribution Paid to Trust 3,662.00 Approved 3,662.00 0.00 0.00
14 Cummins India Limited Cummins India Foundation Enterprise with common key management personnel Any other transaction Donation Paid 1,855.00 Approved 1,855.00 0.00 0.00
15 Cummins India Limited Cummins Generator Technologies India Private Limited Associate Dividend received 5,460.00 Approved 5,460.00 0.00 0.00
16 Cummins India Limited Valvoline Cummins Private Limited Joint Venture Dividend received 3,800.00 Approved 3,800.00 0.00 0.00
17 Cummins India Limited Cummins Inc. Parent Dividend paid 92,862.00 Approved 92,862.00 0.00 0.00
18 Cummins India Limited Cummins Inc. Parent Any other transaction Equity Contribution from Parent 804.00 Approved 804.00 0.00 0.00
19 Cummins India Limited Tata Cummins Private Limited Enterprise with common key management personnel Purchase of goods or services 1,91,130.00 Approved 73,377.00 15,138.00 11,222.00
20 Cummins India Limited Cummins Technologies India Private Limited Fellow Subsidiary Purchase of goods or services 1,61,825.00 Approved 63,459.00 31,440.00 31,208.00
21 Cummins India Limited Cummins Inc. Parent Purchase of goods or services 44,502.00 Approved 20,970.00 22,483.00 38,897.00
22 Cummins India Limited Cummins Limited Fellow Subsidiary Purchase of goods or services 31,969.00 Approved 17,429.00 4,474.00 6,398.00
23 Cummins India Limited Cummins (China) Investment Co. Ltd. Fellow Subsidiary Purchase of goods or services 43,700.00 Approved 11,269.00 5,995.00 4,213.00
24 Cummins India Limited Cummins Power Generation Inc. Fellow Subsidiary Purchase of goods or services 38,249.00 Approved 8,691.00 5,216.00 1,282.00
25 Cummins India Limited Cummins Generator Technologies India Private Limited Associate Purchase of goods or services 17,180.00 Approved 7,005.00 2,986.00 2,722.00
26 Cummins India Limited Valvoline Cummins Private Limited Joint Venture Purchase of goods or services 9,600.00 Approved 3,640.00 1,190.00 1,251.00
27 Cummins India Limited Chongqing Cummins Engine Co. Ltd. Fellow Subsidiary Purchase of goods or services 5,873.00 Approved 2,759.00 0.00 557.00
28 Cummins India Limited Cummins Engine (Shanghai) Trading & Services Co., Ltd. Fellow Subsidiary Purchase of goods or services 6,606.00 Approved 1,573.00 946.00 1,255.00
29 Cummins India Limited Cummins NV Fellow Subsidiary Purchase of goods or services 2,912.00 Approved 801.00 159.00 218.00
30 Cummins India Limited Cummins Africa Middle East (Pty) Ltd. Fellow Subsidiary Purchase of goods or services 1,000.00 Approved 411.00 648.00 888.00
31 Cummins India Limited Cummins Emission Solutions Inc. Fellow Subsidiary Purchase of goods or services 400.00 Approved 108.00 82.00 111.00
32 Cummins India Limited Cummins Sales and Service Philippines Inc. Fellow Subsidiary Purchase of goods or services 200.00 Approved 37.00 (4.00) 34.00
33 Cummins India Limited Cummins South Pacific Pty Ltd Fellow Subsidiary Purchase of goods or services 552.00 Approved 19.00 16.00 15.00
34 Cummins India Limited Cummins Japan Limited Fellow Subsidiary Purchase of goods or services 100.00 Approved 15.00 (2.00) (2.00)
35 Cummins India Limited Cummins Asia Pacific Pte. Ltd. Fellow Subsidiary Purchase of goods or services 986.00 Approved 11.00 27.00 14.00
36 Cummins India Limited Cummins Brasil Ltda Fellow Subsidiary Purchase of goods or services 266.00 Approved 0.00 0.00 0.00
37 Cummins India Limited Cummins Fuel System (Wuhan) Co. Ltd. Fellow Subsidiary Purchase of goods or services 800.00 Approved 0.00 2.00 2.00
38 Cummins India Limited CUMMINS MAROC SARL Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 4.00 4.00
39 Cummins India Limited Cummins Natural Gas Engines, Inc. Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 103.00 107.00
40 Cummins India Limited Cummins Power Generation (China) Co. Ltd. Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 1.00 1.00
41 Cummins India Limited Consolidated Diesel Company Fellow Subsidiary Purchase of goods or services 137.00 Approved 0.00 17.00 17.00
42 Cummins India Limited Cummins Middle East FZE Fellow Subsidiary Purchase of goods or services 50.00 Approved 0.00 9.00 (3.00)
43 Cummins India Limited Cummins Deutschland GmbH Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 2.00 2.00
44 Cummins India Limited Cummins South Africa (Pty.) Ltd. Fellow Subsidiary Purchase of goods or services 151.00 Approved 0.00 4.00 4.00
45 Cummins India Limited Cummins Power Generation Limited UK Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 1,088.00 63.00
46 Cummins India Limited Cummins Sales and Service Korea Co. Ltd. Fellow Subsidiary Purchase of goods or services 30.00 Approved 0.00 (1.00) (1.00)
47 Cummins India Limited Cummins Spain SL Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 0.00 98.00
48 Cummins India Limited Cummins Saudi Arabia LLC Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 0.00 76.00
49 Cummins India Limited CUMMINS ARABIA FZCO Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 0.00 99.00
50 Cummins India Limited Cummins Kuwait Electrical Tools and Equipment Trading and Cont. Fellow Subsidiary Purchase of goods or services 0.00 Approved 0.00 0.00 91.00
51 Cummins India Limited Cummins Technologies India Private Limited Fellow Subsidiary Sale of goods or services 89,788.00 Approved 34,643.00 13,425.00 14,964.00
52 Cummins India Limited Cummins Limited Fellow Subsidiary Sale of goods or services 1,17,864.00 Approved 54,218.00 13,082.00 9,974.00
53 Cummins India Limited Cummins Inc. Parent Sale of goods or services 21,340.00 Approved 5,073.00 2,087.00 2,020.00
54 Cummins India Limited Valvoline Cummins Private Limited Joint Venture Sale of goods or services 7,725.00 Approved 3,857.00 1,824.00 4,210.00
55 Cummins India Limited Cummins Natural Gas Engines, Inc. Fellow Subsidiary Sale of goods or services 7,167.00 Approved 3,569.00 911.00 817.00
56 Cummins India Limited Cummins South Pacific Pty Ltd Fellow Subsidiary Sale of goods or services 9,114.00 Approved 3,265.00 933.00 912.00
57 Cummins India Limited Cummins Romania SRL Fellow Subsidiary Sale of goods or services 5,073.00 Approved 3,085.00 1,765.00 1,851.00
58 Cummins India Limited Cummins Belgium NV Fellow Subsidiary Sale of goods or services 5,824.00 Approved 2,521.00 1,637.00 1,299.00
59 Cummins India Limited Cummins Saudi Arabia LLC Fellow Subsidiary Sale of goods or services 5,510.00 Approved 2,300.00 110.00 1,189.00
60 Cummins India Limited CUMMINS ARABIA FZCO Fellow Subsidiary Sale of goods or services 7,441.00 Approved 2,111.00 730.00 1,531.00
61 Cummins India Limited Cummins Qatar LLC Fellow Subsidiary Sale of goods or services 1,792.00 Approved 1,412.00 346.00 0.00 Textual Information(1)
62 Cummins India Limited Cummins NV Fellow Subsidiary Sale of goods or services 4,541.00 Approved 1,336.00 440.00 288.00
63 Cummins India Limited Cummins Kuwait Electrical Tools and Equipment Trading and Cont. Fellow Subsidiary Sale of goods or services 300.00 Approved 1,270.00 1,186.00 175.00
64 Cummins India Limited Cummins Asia Pacific Pte. Ltd. Fellow Subsidiary Sale of goods or services 3,302.00 Approved 993.00 337.00 175.00
65 Cummins India Limited CMI TR Mtr Guc Sistemleri Satis Servis Ltd Sirketi Fellow Subsidiary Sale of goods or services 2,700.00 Approved 948.00 294.00 195.00
66 Cummins India Limited Tata Cummins Private Limited Enterprise with common key management personnel Sale of goods or services 3,957.00 Approved 933.00 1,256.00 954.00
67 Cummins India Limited Cummins Brasil Ltda Fellow Subsidiary Sale of goods or services 2,384.00 Approved 927.00 89.00 94.00
68 Cummins India Limited Cummins Spain SL Fellow Subsidiary Sale of goods or services 1,161.00 Approved 842.00 565.00 540.00
69 Cummins India Limited Cummins DKSH (Thailand) Limited Fellow Subsidiary Sale of goods or services 852.00 Approved 386.00 0.00 45.00
70 Cummins India Limited Distribuidora Cummins Centroamerica Honduras, S.de R.L. Fellow Subsidiary Sale of goods or services 1,900.00 Approved 322.00 0.00 105.00
71 Cummins India Limited Cummins South Africa (Pty.) Ltd. Fellow Subsidiary Sale of goods or services 534.00 Approved 314.00 0.00 195.00
72 Cummins India Limited Cummins West Africa Limited Fellow Subsidiary Sale of goods or services 75.00 Approved 312.00 308.00 (310.00)
73 Cummins India Limited CUMMINS C&G HOLDINGS LIMITED Fellow Subsidiary Sale of goods or services 1,200.00 Approved 302.00 217.00 401.00
74 Cummins India Limited Cummins Ghana Limited Fellow Subsidiary Sale of goods or services 778.00 Approved 253.00 2.00 81.00
75 Cummins India Limited Cummins Sales and Service Philippines Inc. Fellow Subsidiary Sale of goods or services 531.00 Approved 213.00 6.00 94.00
76 Cummins India Limited Cummins Italia SPA Fellow Subsidiary Sale of goods or services 300.00 Approved 199.00 3.00 185.00
77 Cummins India Limited Taiwan Cummins Sales & Services Co. Ltd. Fellow Subsidiary Sale of goods or services 520.00 Approved 167.00 0.00 52.00
78 Cummins India Limited Distribuidora Cummins Centroamerica Costa Rica, S.de R.L. Fellow Subsidiary Sale of goods or services 700.00 Approved 165.00 0.00 105.00
79 Cummins India Limited Cummins France SA Fellow Subsidiary Sale of goods or services 600.00 Approved 160.00 0.00 14.00
80 Cummins India Limited Cummins Power Solutions India Private Limited Fellow Subsidiary Sale of goods or services 1,000.00 Approved 133.00 155.00 118.00
81 Cummins India Limited Cummins Generator Technologies India Private Limited Associate Sale of goods or services 365.00 Approved 125.00 743.00 894.00
82 Cummins India Limited CUMMINS DKSH (VIETNAM) LLC Fellow Subsidiary Sale of goods or services 300.00 Approved 121.00 25.00 47.00
83 Cummins India Limited TCPL Green Energy Solutions Private Limited Fellow Subsidiary Sale of goods or services 525.00 Approved 114.00 313.00 67.00
84 Cummins India Limited Cummins Norway AS Fellow Subsidiary Sale of goods or services 371.00 Approved 84.00 35.00 0.00
85 Cummins India Limited Distribuidora Cummins de Panama S. de R.L. Fellow Subsidiary Sale of goods or services 340.00 Approved 77.00 0.00 0.00
86 Cummins India Limited Cummins Vendas e Servicos de Motores e Geradores Ltda. Fellow Subsidiary Sale of goods or services 500.00 Approved 75.00 0.00 34.00
87 Cummins India Limited Distribuidora Cummins Sucursal Paraguay SRL Fellow Subsidiary Sale of goods or services 200.00 Approved 61.00 0.00 62.00
88 Cummins India Limited Cummins Commercializadora S. de R.L. de C.V. Fellow Subsidiary Sale of goods or services 3,700.00 Approved 56.00 3.00 3.00
89 Cummins India Limited Cummins Sales and Service Sdn. Bhd. Fellow Subsidiary Sale of goods or services 100.00 Approved 45.00 0.00 46.00
90 Cummins India Limited CUMMINS MAROC SARL Fellow Subsidiary Sale of goods or services 0.00 Approved 31.00 0.00 0.00
91 Cummins India Limited Hydrogenics Europe N.V. Fellow Subsidiary Sale of goods or services 50.00 Approved 21.00 8.00 23.00
92 Cummins India Limited Cummins Power Generation Inc. Fellow Subsidiary Sale of goods or services 1,005.00 Approved 20.00 0.00 0.00
93 Cummins India Limited CMI Group Holdings Cooperatief U.A. Fellow Subsidiary Sale of goods or services 300.00 Approved 14.00 30.00 24.00
94 Cummins India Limited Cummins Deutschland GmbH Fellow Subsidiary Sale of goods or services 20.00 Approved 8.00 0.00 8.00
95 Cummins India Limited Cummins Engine (Shanghai) Trading & Services Co., Ltd. Fellow Subsidiary Sale of goods or services 54.00 Approved 3.00 13.00 16.00
96 Cummins India Limited Cummins PowerTech India Private Limited Fellow Subsidiary Sale of goods or services 35.00 Approved 1.00 3.00 4.00
97 Cummins India Limited Cummins Middle East FZE Fellow Subsidiary Sale of goods or services 1,203.00 Approved 0.00 1.00 1.00
98 Cummins India Limited Cummins Japan Limited Fellow Subsidiary Sale of goods or services 200.00 Approved 0.00 1.00 1.00
99 Cummins India Limited Cummins Power Generation (China) Co. Ltd. Fellow Subsidiary Sale of goods or services 50.00 Approved 0.00 20.00 4.00
100 Cummins India Limited Cummins Zambia Ltd. Fellow Subsidiary Sale of goods or services 0.00 Approved 0.00 263.00 276.00
101 Cummins India Limited Cummins East Asia Research and Development Company Ltd. Fellow Subsidiary Sale of goods or services 500.00 Approved 0.00 (2.00) (2.00)
102 Cummins India Limited Cummins Westport Inc. Fellow Subsidiary Sale of goods or services 14.00 Approved 0.00 4.00 4.00
103 Cummins India Limited Distribuidora Cummins Centroamerica Guatemala Ltda. Fellow Subsidiary Sale of goods or services 0.00 Approved 0.00 3.00 3.00
104 Cummins India Limited Komatsu Cummins Chile Ltda. Fellow Subsidiary Sale of goods or services 329.00 Approved 0.00 1,538.00 401.00
105 Cummins India Limited Meritor Commercial Vehicle Systems India Private Limited Fellow Subsidiary Sale of goods or services 0.00 Approved 0.00 3.00 8.00
106 Cummins India Limited AxleTech India Private Limited Fellow Subsidiary Sale of goods or services 0.00 Approved 0.00 1.00 2.00
107 Cummins India Limited DISTRIBUIDORA CUMMINS PERU SAC Fellow Subsidiary Sale of goods or services 0.00 Approved 0.00 0.00 587.00
108 Cummins India Limited Cummins Technologies India Private Limited Fellow Subsidiary Purchase of fixed assets 2,750.00 Approved 165.00 0.00 0.00
109 Cummins India Limited Cummins Inc. Parent Purchase of fixed assets 7,300.00 Approved 6.00 1,739.00 1,739.00
110 Cummins India Limited Cummins Inc. Parent Any other transaction Royalty 10,364.00 Approved 4,034.00 6,279.00 9,708.00
111 Cummins India Limited Cummins Technologies India Private Limited Fellow Subsidiary Any other transaction Reimbursements Paid 51,225.00 Approved 11,726.00 0.00 0.00
112 Cummins India Limited Cummins Inc. Parent Any other transaction Reimbursements Paid 2,672.00 Approved 955.00 114.00 0.00
113 Cummins India Limited Cummins Limited Fellow Subsidiary Any other transaction Reimbursements Paid 1,110.00 Approved 308.00 0.00 0.00
114 Cummins India Limited Cummins Generator Technologies India Private Limited Associate Any other transaction Reimbursements Paid 400.00 Approved 238.00 0.00 0.00
115 Cummins India Limited Cummins Power Generation Inc. Fellow Subsidiary Any other transaction Reimbursements Paid 600.00 Approved 202.00 0.00 0.00
116 Cummins India Limited Tata Cummins Private Limited Enterprise with common key management personnel Any other transaction Reimbursements Paid 820.00 Approved 26.00 0.00 0.00
117 Cummins India Limited Cummins Technologies India Private Limited Fellow Subsidiary Any other transaction Reimbursements Received 16,806.00 Approved 5,896.00 0.00 0.00
118 Cummins India Limited Cummins Generator Technologies India Private Limited Associate Any other transaction Reimbursements Received 3,431.00 Approved 1,278.00 0.00 0.00
119 Cummins India Limited Cummins Inc. Parent Any other transaction Reimbursements Received 3,205.00 Approved 1,106.00 842.00 861.00
120 Cummins India Limited Tata Cummins Private Limited Enterprise with common key management personnel Any other transaction Reimbursements Received 3,466.00 Approved 757.00 455.00 673.00
121 Cummins India Limited Cummins India Foundation Enterprise with common key management personnel Any other transaction Reimbursements Received 475.00 Approved 210.00 0.00 97.00
122 Cummins India Limited Cummins Power Solutions India Private Limited Fellow Subsidiary Any other transaction Reimbursements Received 1,035.00 Approved 184.00 0.00 0.00
123 Cummins India Limited Cummins Limited Fellow Subsidiary Any other transaction Reimbursements Received 430.00 Approved 23.00 0.00 0.00
124 Cummins India Limited Hydrogenics Europe N.V. Fellow Subsidiary Any other transaction Reimbursements Received 63.00 Approved 19.00 8.00 0.00
125 Cummins India Limited Valvoline Cummins Private Limited Joint Venture Any other transaction Reimbursements Received 49.00 Approved 5.00 0.00 0.00
126 Cummins India Limited Meritor Commercial Vehicle Systems India Private Limited Fellow Subsidiary Any other transaction Reimbursements Received 25.00 Approved 5.00 0.00 0.00
127 Cummins India Limited AxleTech India Private Limited Fellow Subsidiary Any other transaction Reimbursements Received 25.00 Approved 2.00 0.00 0.00
128 Cummins India Limited TCPL Green Energy Solutions Private Limited Fellow Subsidiary Any other transaction Reimbursements Received 50.00 Approved 1.00 1.00 45.00
129 Cummins India Limited Meritor HVS (India) Limited Fellow Subsidiary Any other transaction Reimbursements Received 25.00 Approved 1.00 1.00 2.00
130 Cummins India Limited Cummins Power Solutions India Private Limited Fellow Subsidiary Sale of fixed assets 55.00 Approved 0.00 516.00 787.00
Total value of transaction during the reporting period 4,76,595.00



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Textual Information(1) Ceased to be a related party during the period and hence closing balance not reported