CUMMINSIND2023-10-012023-12-31 CUMMINSIND2023-10-012023-12-31 CUMMINSIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2023-12-31 CUMMINSIND2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CUMMINSIND2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500480 CUMMINSIND NOTLISTED Cummins India Limited Equity 2023-04-01 2024-03-31 2024-02-07 2024-01-11 INR Crores Third quarter 18:20:00 20:25:00 2024-02-07 2024-02-07 Not applicable Single segment ENGINES 2023-10-01 2023-12-31 Unaudited Standalone 25340600000.00 1136100000.00 26476700000.00 12491300000.00 2272200000.00 1191900000.00 2090400000.00 62900000.00 419000000.00 1915500000.00 20443200000.00 6033500000.00 -17000000.00 6016500000.00 1540200000.00 -72900000.00 1467300000.00 0.00 4549200000.00 0.00 0.00 0.00 0.00 4549200000.00 -23800000.00 4525400000.00 4525400000.00 0.00 554400000.00 2 16.41 16.41 0.00 0.00 16.41 16.41 Please refer quick results uploaded on the BSE and NSE website. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 07, 2024. Exceptional items during the nine months ended December 31, 2022 and year ended March 31, 2023 pertain to expenses on account of Voluntary Retirement Scheme (‘VRS’ or the ‘Scheme’) aggregating to Rs. 14.30 Cr. Exceptional items during the quarter and nine months ended December 31, 2023 pertain to expenses on account of voluntary retirement (VRP) and voluntary separation (VSP) programs announced on November 3, 2023 for eligible employees aggregating to Rs. 1.70 Cr. The Board of Directors of the Company at their meeting held on February 07, 2024 declared an interim dividend of Rs. 18 per equity share on 277,200,000 shares of Rs. 2 each fully paid-up for the financial year 2023-24. The Company had a plant in Special Economic Zone (‘SEZ’) in Phaltan (‘Phaltan Plant’) for exports of gensets. The Company has opted for the concessional tax regime u/s 115 BAA of Income Tax Act w.e.f. April 1, 2019, and accordingly doesn’t claim any Income Tax benefits related to SEZ units for Phaltan Plant. Based on an application by the Company and on payment of necessary fees and duties, the Assistant Development Commissioner, Pune cluster SEZ has allowed the conversion of Phaltan Plant from an SEZ unit to a Domestic Tariff Area (‘DTA’) unit w.e.f. October 11, 2023. This conversion does not have any significant impact on the financial results for the quarter and nine months ended December 31, 2023. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 66424500000.00 3633200000.00 70057700000.00 36224300000.00 6393700000.00 261600000.00 5904300000.00 206200000.00 1156100000.00 5469500000.00 55615700000.00 14442000000.00 -17000000.00 14425000000.00 3496700000.00 -62700000.00 3434000000.00 0.00 10991000000.00 0.00 0.00 0.00 0.00 10991000000.00 -93700000.00 10897300000.00 10897300000.00 0.00 554400000.00 2 39.65 39.65 0.00 0.00 39.65 39.65 Other Expenses 1915500000.00 Other Expenses 5469500000.00 Remeasurement (loss) / gain on defined benefit plans -9900000.00 Remeasurement (loss) / gain on defined benefit plans -107000000.00 -9900000.00 -107000000.00 -2500000.00 -26900000.00 Changes in the fair value of financial instruments -21900000.00 Changes in the fair value of financial instruments -18200000.00 -21900000.00 -18200000.00 -5500000.00 -4600000.00