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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Engines
Start date and time of board meeting 05-08-2026   15:00:00
End date and time of board meeting 05-08-2026   16:30:00
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
The Company has no loans and debt securities.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 3,42,601.00 3,42,601.00
Other income 16,109.00 16,109.00
Total income 3,58,710.00 3,58,710.00
2 Expenses
(a) Cost of materials consumed 2,09,441.00 2,09,441.00
(b) Purchases of stock-in-trade 21,495.00 21,495.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,031.00) (3,031.00)
(d) Employee benefit expense 23,312.00 23,312.00
(e) Finance costs 390.00 390.00
(f) Depreciation, depletion and amortisation expense 5,259.00 5,259.00
(f) Other Expenses
1 Other expenses 29,768.00 29,768.00
Total other expenses 29,768.00 29,768.00
Total expenses 2,86,634.00 2,86,634.00
3 Total profit before exceptional items and tax 72,076.00 72,076.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 72,076.00 72,076.00
6 Tax expense
7 Current tax 17,685.00 17,685.00
8 Deferred tax 90.00 90.00
9 Total tax expenses 17,775.00 17,775.00
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 54,301.00 54,301.00
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 54,301.00 54,301.00
17 Other comprehensive income net of taxes (1.00) (1.00)
18 Total Comprehensive Income for the period 54,300.00 54,300.00
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 19.59 19.59
Diluted earnings (loss) per share from continuing operations 19.59 19.59
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 19.59 19.59
Diluted earnings (loss) per share from continuing and discontinued operations 19.59 19.59
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Please refer quick results uploaded on the BSE and NSE website. Exceptional items during the quarter ended June 30, 2025 and 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 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 August 5, 2026. The amounts pertaining to the quarter ended March 31, 2026 are the balancing amounts between the audited amounts for the year ended March 31, 2026 and unaudited amounts for the nine months ended December 31, 2025. 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. Consequent to the notification, the Company had assessed the impact and recorded a net expense of Rs 94.20 crore for the year ended March 31, 2026 (including a reversal of Rs 32.34 crore in the quarter ended March 31, 2026). As this impact was material, regulatory driven, and non recurring, the same was presented under Exceptional Items in the consolidated and standalone financial results for the 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.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 4.00 4.00
Total Amount of items that will not be reclassified to profit and loss 4.00
2 Income tax relating to items that will not be reclassified to profit or loss 1.00 1.00
3 Amount of items that will be reclassified to profit and loss
1 Changes in the fair value of financial instruments (6.00) (6.00)
Total Amount of items that will be reclassified to profit and loss (6.00)
4 Income tax relating to items that will be reclassified to profit or loss (2.00) (2.00)
5 Total Other comprehensive income (1.00) (1.00)