| 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 | 27-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 09-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth 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 | Audited |
| Segment Reporting | Single segment |
| Description of single segment | Engines |
| Start date and time of board meeting | 27-05-2026 12:30:00 |
| End date and time of board meeting | 27-05-2026 13:55:00 |
| 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 | Declaration of unmodified opinion |
| 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 | NA |
| (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 | 04-02-2026 |
| 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 |
| We don't have loans and debt securities | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 3,01,118.00 | 12,14,319.00 | |
| Other income | 23,152.00 | 72,050.00 | |
| Total income | 3,24,270.00 | 12,86,369.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,70,748.00 | 6,96,448.00 |
| (b) | Purchases of stock-in-trade | 19,835.00 | 80,968.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,020.00 | (10,565.00) |
| (d) | Employee benefit expense | 19,635.00 | 79,468.00 |
| (e) | Finance costs | 243.00 | 1,241.00 |
| (f) | Depreciation, depletion and amortisation expense | 5,109.00 | 19,856.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 24,665.00 | 1,08,509.00 |
| Total other expenses | 24,665.00 | 1,08,509.00 | |
| Total expenses | 2,42,255.00 | 9,75,925.00 | |
| 3 | Total profit before exceptional items and tax | 82,015.00 | 3,10,444.00 |
| 4 | Exceptional items | 3,234.00 | (5,005.00) |
| 5 | Total profit before tax | 85,249.00 | 3,05,439.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 19,315.00 | 71,893.00 |
| 8 | Deferred tax | 922.00 | 528.00 |
| 9 | Total tax expenses | 20,237.00 | 72,421.00 |
| 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 | 65,012.00 | 2,33,018.00 |
| 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 | 65,012.00 | 2,33,018.00 |
| 17 | Other comprehensive income net of taxes | 416.00 | 1,824.00 |
| 18 | Total Comprehensive Income for the period | 65,428.00 | 2,34,842.00 |
| 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 | 7,84,237.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 23.45 | 84.06 | |
| Diluted earnings (loss) per share from continuing operations | 23.45 | 84.06 | |
| 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 | 23.45 | 84.06 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 23.45 | 84.06 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 1,36,776.00 | ||
| Capital work-in-progress | 7,740.00 | ||
| Investment property | 90,668.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 10,892.00 | ||
| Intangible assets under development | 2,031.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 2,524.00 | ||
| Non-current financial assets | |||
| Non-current investments | 270.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | |||
| 1 | Other non-current financial assets | 1,820.00 | |
| Total of other non-current financial assets | 1,820.00 | ||
| Total non-current financial assets | 2,090.00 | ||
| Deferred tax assets (net) | 0.00 | ||
| Other non-current assets | |||
| 1 | Income tax assets (net) | 54.00 | |
| 2 | Other non-current assets | 8,943.00 | |
| Total of other non-current assets | 8,997.00 | ||
| Total non-current assets | 2,61,718.00 | ||
| 2 | Current assets | ||
| Inventories | 1,16,845.00 | ||
| Current financial asset | |||
| Current investments | 1,54,843.00 | ||
| Trade receivables, current | 2,75,427.00 | ||
| Cash and cash equivalents | 50,001.00 | ||
| Bank balance other than cash and cash equivalents | 1,87,406.00 | ||
| Loans, current | 0.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 6,677.00 | ||
| Total current financial assets | 6,74,354.00 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | |||
| 1 | Other current assets | 19,459.00 | |
| Total of other current assets | 19,459.00 | ||
| Total current assets | 8,10,658.00 | ||
| 3 | Non-current assets classified as held for sale | 360.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 10,72,736.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 5,544.00 | ||
| Other equity | 7,84,237.00 | ||
| Total equity attributable to owners of parent | 7,89,781.00 | ||
| Non controlling interest | |||
| Total equity | 7,89,781.00 | ||
| 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 | |||
| 1 | Lease liabilities | 2,003.00 | |
| 2 | Other non-current financial liabilities | 4,180.00 | |
| Total of other non-current financial liabilities | 6,183.00 | ||
| Total non-current financial liabilities | 6,183.00 | ||
| Provisions, non-current | 20,882.00 | ||
| Deferred tax liabilities (net) | 9,654.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Other non-current liabilities | 2,263.00 | |
| Total of other non-current liabilities | 2,263.00 | ||
| Total non-current liabilities | 38,982.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 0.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 9,266.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,55,735.00 | ||
| Total Trade payable | 1,65,001.00 | ||
| Other current financial liabilities | |||
| 1 | Lease liabilities | 1,648.00 | |
| 2 | Other current financial liabilities | 24,150.00 | |
| Total of other current financial liabilities | 25,798.00 | ||
| Total current financial liabilities | 1,90,799.00 | ||
| Other current liabilities | 34,781.00 | ||
| 1 | Current tax liabilities (net) | 5,556.00 | |
| 2 | Other current liabilities | 29,225.00 | |
| Total of other current liabilities | 34,781.00 | ||
| Provisions, current | 18,393.00 | ||
| Current tax liabilities (Net) | 0.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 2,43,973.00 | ||
| 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 | 2,82,955.00 | ||
| Total equity and liabilites | 10,72,736.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Please refer quick results uploaded on the BSE and NSE website. Exceptional items during the year ended March 31, 2026, 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% 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 May 27, 2026. The amounts pertaining to the quarters ended March 31, 2026 and March 31, 2025 are the balancing amounts between the audited amounts for the year ended March 31, 2026 and March 31, 2025 and unaudited amounts for the nine months ended December 31, 2025 and December 31, 2024 respectively. 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. Based on initial assessment and best available information, the Company had recorded an impact of Rs 126.54 crore in the quarter ended December 31, 2025. Based on subsequent assessment, the Company has reversed the impact of Rs 32.34 crore for the quarter ended March 31, 2026 resulting in a net expense of Rs 94.20 crore for the year ended March 31, 2026. 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 ended December 31, 2025 and quarter and year ended March 31, 2026. The impact corresponding to joint venture and associate amounting to a net expense of Rs 8.36 crore for the year ended March 31, 2026 has been reported under Share of profit of joint venture and associate after tax in the consolidated financial results. The Company continues to monitor the Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed. 'The Board of Directors of the Company at its meeting held on May 27, 2026 recommended payment of final dividend of Rs 46.00 per share on 277,200,000 shares of Rs 2 each fully paid up for the year ended March 31, 2026 March 31, 2025 Rs 33.50 per share. This is in addition to the interim dividend declared on February 4, 2026 of Rs 20.00 per share on 277,200,000 shares of Rs 2 each fully paid-up for the year ended March 31, 2026 March 31, 2025 Rs 18.00 per share. |
|---|
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Audited | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| 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 | 664.00 | 2,559.00 |
| Total Amount of items that will not be reclassified to profit and loss | 664.00 | 2,559.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 167.00 | 644.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Changes in the fair value of financial instruments | (108.00) | (121.00) |
| Total Amount of items that will be reclassified to profit and loss | (108.00) | (121.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (27.00) | (30.00) |
| 5 | Total Other comprehensive income | 416.00 | 1,824.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 3,05,439.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,241.00 | |||||
| Adjustments for decrease (increase) in inventories | (14,621.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (44,537.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (4,943.00) | |||||
| 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 | (1,493.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 5,673.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 6,323.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 19,856.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (1,742.00) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 6,390.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (177.00) | |||||
| Adjustments for dividend income | 21,675.00 | |||||
| Adjustments for interest income | 18,850.00 | |||||
| Adjustments for share-based payments | 1,438.00 | |||||
| Adjustments for fair value losses (gains) | 233.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (7,469.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 4,962.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (69,391.00) | |||||
| Net cash flows from (used in) operations | 2,36,048.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 62,622.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,73,426.00 | |||||
| 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 | 434.00 | |||||
| Purchase of property, plant and equipment | 25,171.00 | |||||
| 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 | 270.00 | |||||
| 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 | 21,675.00 | |||||
| Interest received | 18,850.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (14,019.00) | |||||
| Net cash flows from (used in) investing activities | 1,499.00 | |||||
| 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 | 911.00 | |||||
| Dividends paid | 1,48,302.00 | |||||
| Interest paid | 292.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,49,505.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 25,420.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 1,082.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 26,502.00 | |||||
| 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 | 50,001.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Price Waterhouse & Co Chartered Accountants LLP | Yes | 30-11-2026 | ||
|---|---|---|---|---|---|
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 | 512.00 | Approved | 512.00 | 0.00 | 0.00 | ||||||||||||||||
| 2 | Cummins India Limited | Soma D Ghosh | Chief Financial Officer | Remuneration | 128.00 | Approved | 128.00 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Cummins India Limited | Prasad S Kulkarni | Interim Chief Financial Officer | Remuneration | 10.00 | Approved | 10.00 | 0.00 | 0.00 | Textual Information(1) | |||||||||||||||
| 4 | Cummins India Limited | Vinaya Joshi | Company Secretary | Remuneration | 40.00 | Approved | 40.00 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Cummins India Limited | Rekha | Independent Director | Any other transaction | Sitting fees and commission | 11.00 | Approved | 11.00 | 0.00 | 0.00 | |||||||||||||||
| 6 | Cummins India Limited | Lira Goswami | Independent Director | Any other transaction | Sitting fees and commission | 17.00 | Approved | 17.00 | 0.00 | 0.00 | |||||||||||||||
| 7 | Cummins India Limited | Vibha Paul Rishi | Independent Director | Any other transaction | Sitting fees and commission | 16.00 | Approved | 16.00 | 0.00 | 0.00 | |||||||||||||||
| 8 | Cummins India Limited | Sekhar Natarajan | Independent Director | Any other transaction | Sitting fees and commission | 18.00 | Approved | 18.00 | 0.00 | 0.00 | |||||||||||||||
| 9 | Cummins India Limited | Farokh Subedar | Independent Director | Any other transaction | Sitting fees and commission | 16.00 | Approved | 16.00 | 0.00 | 0.00 | |||||||||||||||
| 10 | 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 | |||||||||||||||
| 11 | Cummins India Limited | Cummins Group Employees Superannuation Scheme | Entities with joint control or significant influence over entity | Any other transaction | Contribution Paid to Trust | 955.00 | Approved | 955.00 | 0.00 | 0.00 | |||||||||||||||
| 12 | Cummins India Limited | Cummins Group Employees Gratuity Scheme | Entities with joint control or significant influence over entity | Any other transaction | Contribution Paid to Trust | 0.00 | Approved | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 13 | Cummins India Limited | Cummins India Limited Employees Group Gratuity cum Life Assurance Scheme | Entities with joint control or significant influence over entity | Any other transaction | Contribution Paid to Trust | 0.00 | Approved | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 14 | Cummins India Limited | Cummins India Limited Workers Group Superannuation Scheme | Entities with joint control or significant influence over entity | Any other transaction | Contribution Paid to Trust | 430.00 | Approved | 430.00 | 0.00 | 0.00 | |||||||||||||||
| 15 | Cummins India Limited | Cummins India Foundation | Enterprise with common key management personnel | Any other transaction | Donation Paid | 1,850.00 | Approved | 1,850.00 | 0.00 | 0.00 | |||||||||||||||
| 16 | Cummins India Limited | Cummins Generator Technologies India Private Limited | Associate | Dividend received | 6,240.00 | Approved | 6,240.00 | 0.00 | 0.00 | ||||||||||||||||
| 17 | Cummins India Limited | Valvoline Cummins Private Limited | Joint Venture | Dividend received | 6,175.00 | Approved | 6,175.00 | 0.00 | 0.00 | ||||||||||||||||
| 18 | Cummins India Limited | Cummins Inc. | Parent | Dividend paid | 28,274.00 | Approved | 28,274.00 | 0.00 | 0.00 | ||||||||||||||||
| 19 | Cummins India Limited | Cummins Inc. | Parent | Any other transaction | Equity Contribution from Parent | 634.00 | Approved | 634.00 | 0.00 | 0.00 | |||||||||||||||
| 20 | Cummins India Limited | Tata Cummins Private Limited | Enterprise with common key management personnel | Purchase of goods or services | 1,91,130.00 | Approved | 66,524.00 | 11,222.00 | 8,095.00 | ||||||||||||||||
| 21 | Cummins India Limited | Chongqing Cummins Engine Co Ltd | Fellow Subsidiary | Purchase of goods or services | 6,573.00 | Approved | 1,449.00 | 557.00 | 305.00 | ||||||||||||||||
| 22 | Cummins India Limited | Cummins (China) Investment Co. Ltd. | Fellow Subsidiary | Purchase of goods or services | 43,700.00 | Approved | 12,303.00 | 4,213.00 | 6,736.00 | ||||||||||||||||
| 23 | Cummins India Limited | Cummins Africa Middle East (Pty) Ltd. | Fellow Subsidiary | Purchase of goods or services | 1,500.00 | Approved | 540.00 | 327.00 | 879.00 | ||||||||||||||||
| 24 | Cummins India Limited | Cummins Asia Pacific Pte. Ltd. | Fellow Subsidiary | Purchase of goods or services | 986.00 | Approved | 26.00 | 14.00 | 21.00 | ||||||||||||||||
| 25 | Cummins India Limited | Cummins Brasil Ltda | Fellow Subsidiary | Purchase of goods or services | 266.00 | Approved | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 26 | Cummins India Limited | Cummins Emission Solutions Inc. | Fellow Subsidiary | Purchase of goods or services | 400.00 | Approved | 154.00 | 111.00 | 108.00 | ||||||||||||||||
| 27 | Cummins India Limited | Cummins Engine (Shanghai) Trading & Services Co., Ltd. | Fellow Subsidiary | Purchase of goods or services | 6,606.00 | Approved | 191.00 | 1,255.00 | 1,028.00 | ||||||||||||||||
| 28 | Cummins India Limited | Cummins Generator Technologies India Private Limited | Associate | Purchase of goods or services | 17,230.00 | Approved | 6,354.00 | 2,722.00 | 2,882.00 | ||||||||||||||||
| 29 | Cummins India Limited | Cummins Inc. | Parent | Purchase of goods or services | 54,202.00 | Approved | 25,309.00 | 29,000.00 | 26,113.00 | ||||||||||||||||
| 30 | Cummins India Limited | Cummins Limited | Fellow Subsidiary | Purchase of goods or services | 43,969.00 | Approved | 16,845.00 | 6,398.00 | 9,363.00 | ||||||||||||||||
| 31 | Cummins India Limited | Cummins Maroc SARL | Fellow Subsidiary | Purchase of goods or services | 500.00 | Approved | 1.00 | 4.00 | 5.00 | ||||||||||||||||
| 32 | Cummins India Limited | Cummins Middle East FZE | Fellow Subsidiary | Purchase of goods or services | 50.00 | Approved | 19.00 | (3.00) | (3.00) | ||||||||||||||||
| 33 | Cummins India Limited | Cummins Natural Gas Engines, Inc. | Fellow Subsidiary | Purchase of goods or services | 500.00 | Approved | 0.00 | 107.00 | 114.00 | ||||||||||||||||
| 34 | Cummins India Limited | Cummins NV | Fellow Subsidiary | Purchase of goods or services | 2,912.00 | Approved | 303.00 | 218.00 | 270.00 | ||||||||||||||||
| 35 | Cummins India Limited | Cummins Power Generation Inc. | Fellow Subsidiary | Purchase of goods or services | 38,249.00 | Approved | 8,561.00 | 1,282.00 | 4,748.00 | ||||||||||||||||
| 36 | Cummins India Limited | Cummins Sales and Service Philippines Inc. | Fellow Subsidiary | Purchase of goods or services | 200.00 | Approved | 0.00 | 34.00 | 36.00 | ||||||||||||||||
| 37 | Cummins India Limited | Cummins South Pacific Pty Ltd | Fellow Subsidiary | Purchase of goods or services | 552.00 | Approved | (18.00) | 15.00 | 0.00 | ||||||||||||||||
| 38 | Cummins India Limited | Cummins Technologies India Private Limited | Fellow Subsidiary | Purchase of goods or services | 1,61,825.00 | Approved | 73,169.00 | 31,208.00 | 42,376.00 | ||||||||||||||||
| 39 | Cummins India Limited | Valvoline Cummins Private Limited | Joint Venture | Purchase of goods or services | 9,600.00 | Approved | 4,039.00 | 1,251.00 | 1,549.00 | ||||||||||||||||
| 40 | Cummins India Limited | CMI Group Holdings Cooperatief U.A. | Fellow Subsidiary | Sale of goods or services | 300.00 | Approved | 24.00 | 24.00 | 33.00 | ||||||||||||||||
| 41 | Cummins India Limited | CMI TR Mtr Guc Sistemleri Satis Servis Ltd Sirketi | Fellow Subsidiary | Sale of goods or services | 2,700.00 | Approved | 1,270.00 | 195.00 | 662.00 | ||||||||||||||||
| 42 | Cummins India Limited | Cummins Arabia FZCO | Fellow Subsidiary | Sale of goods or services | 7,441.00 | Approved | 1,110.00 | 1,531.00 | 1,053.00 | ||||||||||||||||
| 43 | Cummins India Limited | Cummins Asia Pacific Pte. Ltd. | Fellow Subsidiary | Sale of goods or services | 3,302.00 | Approved | 1,035.00 | 175.00 | 176.00 | ||||||||||||||||
| 44 | Cummins India Limited | Cummins Belgium NV | Fellow Subsidiary | Sale of goods or services | 6,324.00 | Approved | 2,695.00 | 1,299.00 | 890.00 | ||||||||||||||||
| 45 | Cummins India Limited | Cummins Brasil Ltda | Fellow Subsidiary | Sale of goods or services | 2,884.00 | Approved | 650.00 | 94.00 | 509.00 | ||||||||||||||||
| 46 | Cummins India Limited | Cummins Deutschland GmbH | Fellow Subsidiary | Sale of goods or services | 220.00 | Approved | 59.00 | 8.00 | 0.00 | ||||||||||||||||
| 47 | Cummins India Limited | Cummins DKSH (Singapore) Pte Ltd | Fellow Subsidiary | Sale of goods or services | 90.00 | Approved | 36.00 | 0.00 | 0.00 | ||||||||||||||||
| 48 | Cummins India Limited | Cummins DKSH (Thailand) Limited | Fellow Subsidiary | Sale of goods or services | 1,000.00 | Approved | 119.00 | 45.00 | 54.00 | ||||||||||||||||
| 49 | Cummins India Limited | Cummins DKSH (Vietnam) LLC | Fellow Subsidiary | Sale of goods or services | 300.00 | Approved | 176.00 | 47.00 | 122.00 | ||||||||||||||||
| 50 | Cummins India Limited | Cummins France SA | Fellow Subsidiary | Sale of goods or services | 600.00 | Approved | 0.00 | 14.00 | (45.00) | ||||||||||||||||
| 51 | Cummins India Limited | Cummins Generator Technologies India Private Limited | Associate | Sale of goods or services | 365.00 | Approved | 107.00 | 894.00 | 532.00 | ||||||||||||||||
| 52 | Cummins India Limited | Cummins Ghana Limited | Fellow Subsidiary | Sale of goods or services | 778.00 | Approved | 318.00 | 81.00 | 344.00 | ||||||||||||||||
| 53 | Cummins India Limited | Cummins Holland B.V. | Fellow Subsidiary | Sale of goods or services | 100.00 | Approved | 71.00 | 0.00 | 70.00 | ||||||||||||||||
| 54 | Cummins India Limited | Cummins Inc. | Parent | Sale of goods or services | 21,340.00 | Approved | 6,444.00 | 2,020.00 | 1,777.00 | ||||||||||||||||
| 55 | Cummins India Limited | Cummins Italia SPA | Fellow Subsidiary | Sale of goods or services | 800.00 | Approved | 86.00 | 185.00 | 91.00 | ||||||||||||||||
| 56 | Cummins India Limited | Cummins Japan Limited | Fellow Subsidiary | Sale of goods or services | 200.00 | Approved | 15.00 | 1.00 | 1.00 | ||||||||||||||||
| 57 | Cummins India Limited | Cummins Kuwait Electrical Tools and Equipment Trading and Cont. | Fellow Subsidiary | Sale of goods or services | 5,300.00 | Approved | 379.00 | 175.00 | 208.00 | ||||||||||||||||
| 58 | Cummins India Limited | Cummins Limited | Fellow Subsidiary | Sale of goods or services | 1,31,164.00 | Approved | 48,524.00 | 9,974.00 | 15,047.00 | ||||||||||||||||
| 59 | Cummins India Limited | Cummins Maroc SARL | Fellow Subsidiary | Sale of goods or services | 500.00 | Approved | 245.00 | 0.00 | 120.00 | ||||||||||||||||
| 60 | Cummins India Limited | Cummins Middle East FZE | Fellow Subsidiary | Sale of goods or services | 1,203.00 | Approved | 7.00 | 1.00 | 9.00 | ||||||||||||||||
| 61 | Cummins India Limited | Cummins Natural Gas Engines, Inc. | Fellow Subsidiary | Sale of goods or services | 8,667.00 | Approved | 2,237.00 | 817.00 | 649.00 | ||||||||||||||||
| 62 | Cummins India Limited | Cummins Norway AS | Fellow Subsidiary | Sale of goods or services | 371.00 | Approved | 93.00 | 0.00 | 35.00 | ||||||||||||||||
| 63 | Cummins India Limited | Cummins NV | Fellow Subsidiary | Sale of goods or services | 4,541.00 | Approved | 1,497.00 | 288.00 | 374.00 | ||||||||||||||||
| 64 | Cummins India Limited | Cummins Power Generation Inc. | Fellow Subsidiary | Sale of goods or services | 1,134.00 | Approved, ratified | 129.00 | 27-05-2026 | 215.00 | 0.00 | 44.00 | Textual Information(2) | |||||||||||||
| 65 | Cummins India Limited | Cummins Power Solutions India Private Limited | Fellow Subsidiary | Sale of goods or services | 1,000.00 | Approved | 130.00 | 118.00 | 22.00 | ||||||||||||||||
| 66 | Cummins India Limited | Cummins PowerTech India Private Limited | Fellow Subsidiary | Sale of goods or services | 35.00 | Approved | 1.00 | 4.00 | 1.00 | ||||||||||||||||
| 67 | Cummins India Limited | Cummins Qatar LLC | Fellow Subsidiary | Sale of goods or services | 1,792.00 | Approved | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 68 | Cummins India Limited | Cummins Romania SRL | Fellow Subsidiary | Sale of goods or services | 7,573.00 | Approved | 418.00 | 1,851.00 | 172.00 | ||||||||||||||||
| 69 | Cummins India Limited | Cummins Sales and Service Korea Co Ltd | Fellow Subsidiary | Sale of goods or services | 620.00 | Approved | 33.00 | 0.00 | 0.00 | ||||||||||||||||
| 70 | Cummins India Limited | Cummins Sales and Service Philippines Inc. | Fellow Subsidiary | Sale of goods or services | 531.00 | Approved | 17.00 | 94.00 | 17.00 | ||||||||||||||||
| 71 | Cummins India Limited | Cummins Saudi Arabia LLC | Fellow Subsidiary | Sale of goods or services | 7,510.00 | Approved | 1,445.00 | 1,189.00 | 64.00 | ||||||||||||||||
| 72 | Cummins India Limited | Cummins South Africa (Pty.) Ltd. | Fellow Subsidiary | Sale of goods or services | 1,034.00 | Approved | 295.00 | 195.00 | 212.00 | ||||||||||||||||
| 73 | Cummins India Limited | Cummins South Pacific Pty Ltd | Fellow Subsidiary | Sale of goods or services | 9,114.00 | Approved | 2,731.00 | 912.00 | 680.00 | ||||||||||||||||
| 74 | Cummins India Limited | Cummins Spain SL | Fellow Subsidiary | Sale of goods or services | 2,161.00 | Approved | 407.00 | 540.00 | 16.00 | ||||||||||||||||
| 75 | Cummins India Limited | Cummins Technologies India Private Limited | Fellow Subsidiary | Sale of goods or services | 90,988.00 | Approved | 34,156.00 | 14,964.00 | 15,863.00 | ||||||||||||||||
| 76 | Cummins India Limited | Cummins Vendas e Servicos de Motores e Geradores Ltda. | Fellow Subsidiary | Sale of goods or services | 500.00 | Approved | 213.00 | 34.00 | 147.00 | ||||||||||||||||
| 77 | Cummins India Limited | Cummins West Africa Limited | Fellow Subsidiary | Sale of goods or services | 2,075.00 | Approved | 876.00 | (310.00) | 302.00 | ||||||||||||||||
| 78 | Cummins India Limited | Cummins Zambia Ltd. | Fellow Subsidiary | Sale of goods or services | 90.00 | Approved | 69.00 | 276.00 | 0.00 | ||||||||||||||||
| 79 | Cummins India Limited | Distribuidora Cummins Centroamerica Costa Rica, S.de R.L. | Fellow Subsidiary | Sale of goods or services | 700.00 | Approved | 88.00 | 105.00 | 0.00 | ||||||||||||||||
| 80 | Cummins India Limited | Distribuidora Cummins Centroamerica Honduras, S.de R.L. | Fellow Subsidiary | Sale of goods or services | 1,900.00 | Approved | 70.00 | 105.00 | 0.00 | ||||||||||||||||
| 81 | Cummins India Limited | Distribuidora Cummins Chile SA | Fellow Subsidiary | Sale of goods or services | 4,500.00 | Approved | 3,803.00 | 0.00 | 851.00 | ||||||||||||||||
| 82 | Cummins India Limited | Distribuidora Cummins de Panama S. de R.L. | Fellow Subsidiary | Sale of goods or services | 340.00 | Approved | 13.00 | 0.00 | 0.00 | ||||||||||||||||
| 83 | Cummins India Limited | Distribuidora Cummins Peru SAC | Fellow Subsidiary | Sale of goods or services | 2,500.00 | Approved | 1,734.00 | 587.00 | 608.00 | ||||||||||||||||
| 84 | Cummins India Limited | Hydrogenics Europe N.V. | Fellow Subsidiary | Sale of goods or services | 50.00 | Approved | 10.00 | 23.00 | 0.00 | ||||||||||||||||
| 85 | Cummins India Limited | Taiwan Cummins Sales & Services Co. Ltd. | Fellow Subsidiary | Sale of goods or services | 520.00 | Approved | 183.00 | 52.00 | 6.00 | ||||||||||||||||
| 86 | Cummins India Limited | Tata Cummins Private Limited | Enterprise with common key management personnel | Sale of goods or services | 3,957.00 | Approved | 855.00 | 954.00 | 1,052.00 | ||||||||||||||||
| 87 | Cummins India Limited | TCPL Green Energy Solutions Private Limited | Fellow Subsidiary | Sale of goods or services | 525.00 | Approved | 25.00 | 67.00 | 32.00 | ||||||||||||||||
| 88 | Cummins India Limited | Valvoline Cummins Private Limited | Joint Venture | Sale of goods or services | 8,725.00 | Approved | 4,825.00 | 4,210.00 | 5,212.00 | ||||||||||||||||
| 89 | Cummins India Limited | Cummins Generator Technologies India Private Limited | Associate | Any other transaction | Reimbursements paid | 900.00 | Approved | 18.00 | 0.00 | 0.00 | |||||||||||||||
| 90 | Cummins India Limited | Cummins Group Employees Gratuity Scheme | Entities with joint control or significant influence over entity | Any other transaction | Reimbursements paid | 6.00 | Approved | 5.00 | 0.00 | 0.00 | |||||||||||||||
| 91 | Cummins India Limited | Cummins Group Employees Superannuation Scheme | Entities with joint control or significant influence over entity | Any other transaction | Reimbursements paid | 0.00 | Approved | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 92 | Cummins India Limited | Cummins Inc. | Parent | Any other transaction | Reimbursements paid | 3,072.00 | Approved | 1,822.00 | 0.00 | 0.00 | |||||||||||||||
| 93 | Cummins India Limited | Cummins India Limited Employees Group Gratuity cum Life Assurance Scheme | Entities with joint control or significant influence over entity | Any other transaction | Reimbursements paid | 0.00 | Approved | 1.00 | 0.00 | 0.00 | Textual Information(3) | ||||||||||||||
| 94 | Cummins India Limited | Cummins India Limited Officers Provident Fund | Entities with joint control or significant influence over entity | Any other transaction | Reimbursements paid | 0.00 | Approved | 2.00 | 0.00 | 0.00 | Textual Information(4) | ||||||||||||||
| 95 | Cummins India Limited | Cummins India Limited Workers Group Superannuation Scheme | Entities with joint control or significant influence over entity | Any other transaction | Reimbursements paid | 0.00 | Approved | 1.00 | 0.00 | 0.00 | Textual Information(5) | ||||||||||||||
| 96 | Cummins India Limited | Cummins Limited | Fellow Subsidiary | Any other transaction | Reimbursements paid | 1,110.00 | Approved | 300.00 | 0.00 | 0.00 | |||||||||||||||
| 97 | Cummins India Limited | Cummins Power Generation Inc. | Fellow Subsidiary | Any other transaction | Reimbursements paid | 600.00 | Approved | 209.00 | 0.00 | 0.00 | |||||||||||||||
| 98 | Cummins India Limited | Cummins Technologies India Private Limited | Fellow Subsidiary | Any other transaction | Reimbursements paid | 49,325.00 | Approved | 17,794.00 | 0.00 | 0.00 | |||||||||||||||
| 99 | Cummins India Limited | Tata Cummins Private Limited | Enterprise with common key management personnel | Any other transaction | Reimbursements paid | 820.00 | Approved | 21.00 | 0.00 | 0.00 | |||||||||||||||
| 100 | Cummins India Limited | Cummins Generator Technologies India Private Limited | Associate | Any other transaction | Reimbursements received | 3,431.00 | Approved | 879.00 | 0.00 | 0.00 | |||||||||||||||
| 101 | Cummins India Limited | Cummins Inc. | Parent | Any other transaction | Reimbursements received | 3,605.00 | Approved | 1,200.00 | 861.00 | 691.00 | |||||||||||||||
| 102 | Cummins India Limited | Cummins India Foundation | Enterprise with common key management personnel | Any other transaction | Reimbursements received | 475.00 | Approved | 191.00 | 97.00 | 0.00 | |||||||||||||||
| 103 | Cummins India Limited | Cummins Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 630.00 | Approved | 121.00 | 0.00 | 0.00 | |||||||||||||||
| 104 | Cummins India Limited | Cummins Power Generation Inc. | Fellow Subsidiary | Any other transaction | Reimbursements received | 200.00 | Approved | 6.00 | 0.00 | 0.00 | |||||||||||||||
| 105 | Cummins India Limited | Cummins Power Solutions India Private Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 1,035.00 | Approved | 177.00 | 0.00 | 0.00 | |||||||||||||||
| 106 | Cummins India Limited | Cummins PowerTech India Private Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 175.00 | Approved | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 107 | Cummins India Limited | Cummins Technologies India Private Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 17,506.00 | Approved | 5,669.00 | 0.00 | 0.00 | |||||||||||||||
| 108 | Cummins India Limited | Cummins West Africa Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 100.00 | Approved | 4.00 | 0.00 | 0.00 | |||||||||||||||
| 109 | Cummins India Limited | Hydrogenics Europe N.V. | Fellow Subsidiary | Any other transaction | Reimbursements received | 63.00 | Approved | 3.00 | 0.00 | 0.00 | |||||||||||||||
| 110 | Cummins India Limited | Meritor Commercial Vehicle Systems India Private Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 25.00 | Approved | 4.00 | 0.00 | 0.00 | |||||||||||||||
| 111 | Cummins India Limited | Meritor HVS (India) Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 25.00 | Approved | (1.00) | 2.00 | 0.00 | |||||||||||||||
| 112 | Cummins India Limited | Tata Cummins Private Limited | Enterprise with common key management personnel | Any other transaction | Reimbursements received | 3,466.00 | Approved | 754.00 | 673.00 | 402.00 | |||||||||||||||
| 113 | Cummins India Limited | TCPL Green Energy Solutions Private Limited | Fellow Subsidiary | Any other transaction | Reimbursements received | 50.00 | Approved | 2.00 | 45.00 | 0.00 | |||||||||||||||
| 114 | Cummins India Limited | Valvoline Cummins Private Limited | Joint Venture | Any other transaction | Reimbursements received | 49.00 | Approved | 5.00 | 0.00 | 2.00 | |||||||||||||||
| 115 | Cummins India Limited | Cummins Inc. | Parent | Any other transaction | Royalty | 10,364.00 | Approved | 3,760.00 | 9,708.00 | 6,904.00 | |||||||||||||||
| 116 | Cummins India Limited | Cummins Power Solutions India Private Limited | Fellow Subsidiary | Any other transaction | Sale of Fixed Assets | 55.00 | Approved | 2.00 | 787.00 | 0.00 | |||||||||||||||
| 117 | Cummins India Limited | Cummins Inc. | Parent | Any other transaction | Purchase of Fixed Assets | 800.00 | Approved | 0.00 | 1,739.00 | 0.00 | Textual Information(6) | ||||||||||||||
| 118 | Cummins India Limited | Cummins Limited | Fellow Subsidiary | Any other transaction | Purchase of Fixed Assets | 5,730.00 | Approved | 105.00 | 0.00 | 0.00 | |||||||||||||||
| 119 | Cummins India Limited | Cummins Technologies India Private Limited | Fellow Subsidiary | Any other transaction | Purchase of Fixed Assets | 2,750.00 | Approved | 42.00 | 0.00 | 0.00 | |||||||||||||||
| 120 | Cummins India Limited | Cummins Engine (Shanghai) Trading & Services Co., Ltd. | Fellow Subsidiary | Sale of goods or services | 504.00 | Approved | 0.00 | 16.00 | 14.00 | ||||||||||||||||
| 121 | 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) | ||||||||||||||||
| 122 | Cummins India Limited | Cummins Power Generation (China) Co. Ltd. | Fellow Subsidiary | Sale of goods or services | 50.00 | Approved | 0.00 | 4.00 | 4.00 | ||||||||||||||||
| 123 | Cummins India Limited | Consolidated Diesel Company | Fellow Subsidiary | Purchase of goods or services | 137.00 | Approved | 0.00 | 17.00 | 18.00 | ||||||||||||||||
| 124 | 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 | ||||||||||||||||
| 125 | Cummins India Limited | Cummins Japan Limited | Fellow Subsidiary | Purchase of goods or services | 100.00 | Approved | 0.00 | (2.00) | (2.00) | ||||||||||||||||
| 126 | 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 | ||||||||||||||||
| 127 | Cummins India Limited | Cummins Power Generation Limited UK | Fellow Subsidiary | Purchase of goods or services | 0.00 | Approved | 0.00 | 63.00 | 67.00 | ||||||||||||||||
| 128 | 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) | ||||||||||||||||
| 129 | Cummins India Limited | Cummins South Africa (Pty.) Ltd. | Fellow Subsidiary | Purchase of goods or services | 151.00 | Approved | 0.00 | 4.00 | 5.00 | ||||||||||||||||
| 130 | Cummins India Limited | Cummins Spain SL | Fellow Subsidiary | Purchase of goods or services | 200.00 | Approved | 0.00 | 98.00 | 209.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 4,15,030.00 | ||||||||||||||||||||||||
| Textual Information(1) | Balancing number between full year and reported number for April to September 2025 |
| Textual Information(2) | Approval for sale of goods exceeded by INR 1.29 crore, ratified by the Audit Committee. Individual transactions < INR 1 crore each |
| Textual Information(3) | Covered under omnibus approvals |
| Textual Information(4) | Covered under omnibus approvals |
| Textual Information(5) | Covered under omnibus approvals |
| Textual Information(6) | Transaction shown in FY 24-25 based on charge to P&L. The outstanding balance of INR 17.39 crore has been paid during the year |