| 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 | 04-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 04-02-2026 18:18:00 |
| End date and time of board meeting | 04-02-2026 19:10:00 |
| 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 |
| 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. | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 3,05,492.00 | 9,13,201.00 | |
| Other income | 13,973.00 | 48,898.00 | |
| Total income | 3,19,465.00 | 9,62,099.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,67,617.00 | 5,25,700.00 |
| (b) | Purchases of stock-in-trade | 20,027.00 | 61,133.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,208.00 | (12,585.00) |
| (d) | Employee benefit expense | 20,030.00 | 59,833.00 |
| (e) | Finance costs | 478.00 | 998.00 |
| (f) | Depreciation, depletion and amortisation expense | 5,036.00 | 14,747.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 32,163.00 | 83,844.00 |
| Total other expenses | 32,163.00 | 83,844.00 | |
| Total expenses | 2,47,559.00 | 7,33,670.00 | |
| 3 | Total profit before exceptional items and tax | 71,906.00 | 2,28,429.00 |
| 4 | Exceptional items | (12,654.00) | (8,239.00) |
| 5 | Total profit before tax | 59,252.00 | 2,20,190.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 14,597.00 | 52,578.00 |
| 8 | Deferred tax | (655.00) | (394.00) |
| 9 | Total tax expenses | 13,942.00 | 52,184.00 |
| 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 | 45,310.00 | 1,68,006.00 |
| 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 | 45,310.00 | 1,68,006.00 |
| 17 | Other comprehensive income net of taxes | 15.00 | 1,408.00 |
| 18 | Total Comprehensive Income for the period | 45,325.00 | 1,69,414.00 |
| 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 | 16.35 | 60.61 | |
| Diluted earnings (loss) per share from continuing operations | 16.35 | 60.61 | |
| 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 | 16.35 | 60.61 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 16.35 | 60.61 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Please refer quick results uploaded on the BSE and NSE website. Exceptional items during the nine months ended December 31, 2025 pertain to gain on sale of 100 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 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 February 4, 2026. The Government of India, on November 21, 2025, notified the four Labour Codes Code on Wages, 2019 Industrial Relations Code, 2020 Code on Social Security, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 subsuming 29 existing labour laws. The incremental impact of the initial assessment based on best available information, arising mainly from the revised wage definition amounts to gratuity of Rs 124 crore and long-term compensated absences of Rs 3 crore. As this impact is material, regulatory-driven, and non-recurring, the same is presented under Exceptional Items in the consolidated and standalone financial results for the quarter and nine months ended December 31, 2025. The incremental impact on the share of profit of associate and joint venture amounting to Rs 4 crore and Rs 6 crore respectively, has been considered under Share of profit of joint venture and associate after tax in the Consolidated Financial Statements. The Company continues to monitor further regulatory updates and will recognise additional impacts, if any, in subsequent periods. The Board of Directors of the Company at its meeting held on February 4, 2026 declared an interim dividend of Rs 20 per equity share on 277,200,000 shares of Rs 2 each fully paid-up for the financial year 2025 26. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | 176.00 | 1,895.00 |
| Total Amount of items that will not be reclassified to profit and loss | 176.00 | 1,895.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 44.00 | 477.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Changes in the fair value of financial instruments | (156.00) | (13.00) |
| Total Amount of items that will be reclassified to profit and loss | (156.00) | (13.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (39.00) | (3.00) |
| 5 | Total Other comprehensive income | 15.00 | 1,408.00 |