CUMMINSIND2024-04-012024-06-30 CUMMINSIND2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2024-06-30 CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member CUMMINSIND2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500480 CUMMINSIND NOTLISTED Cummins India Limited Equity 2024-04-01 2025-03-31 2024-08-06 2024-07-02 INR Crores First quarter 16:23:00 17:25:00 2024-08-06 2024-08-06 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Consolidated 23155600000.00 1037300000.00 24192900000.00 13233300000.00 1813200000.00 -742500000.00 1878700000.00 49600000.00 443400000.00 2239900000.00 18915600000.00 5277300000.00 0.00 5277300000.00 1313900000.00 10700000.00 1324600000.00 0.00 3952700000.00 0.00 0.00 0.00 673400000.00 4626100000.00 -6700000.00 4619400000.00 4626100000.00 0.00 4619400000.00 0.00 554400000.00 2 16.69 16.69 0.00 0.00 16.69 16.69 0.00 0.00 0.00 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 August 06, 2024. Operating segment information On a review of all the relevant aspects including, in particular, the system of internal financial reporting to the Board of Directors, which is the Chief Operating Decision Maker (CODM), and considering the economic characteristics of the operations, the Group is of the view that it operates in two segments viz. Engines and Lubes. Lubes segment comprises of a joint venture viz. Valvoline Cummins Private Limited, which is accounted for as per equity method under relevant Ind AS. The CODM evaluates the Group's performance based on an analysis of various parameters. Engine segment comprises of Cummins India Limited and other Group Companies which have been aggregated considering the nature of products, class of customer etc. Following information is provided to the CODM for Lubes segment for monitoring its performance Please refer quick results uploaded on the BSE and NSE website. The above numbers represent full numbers in the Statement of Profit and Loss of Valvoline Cummins Private Limited and are not Group's proportionate share. The amounts pertaining to the quarter ended March 31, 2024 are the balancing amounts between the audited amounts for the year ended March 31, 2024 and unaudited amounts for the nine months ended December 31, 2023. Exceptional items during the year ended March 31, 2024 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. Other Expenses 2239900000.00 Engines 22738700000.00 Lubes 6423400000.00 29162100000.00 6423400000.00 22738700000.00 Engines 5671400000.00 Lubes 279300000.00 5950700000.00 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 August 06, 2024. Operating segment information On a review of all the relevant aspects including, in particular, the system of internal financial reporting to the Board of Directors, which is the Chief Operating Decision Maker (CODM), and considering the economic characteristics of the operations, the Group is of the view that it operates in two segments viz. Engines and Lubes. Lubes segment comprises of a joint venture viz. Valvoline Cummins Private Limited, which is accounted for as per equity method under relevant Ind AS. The CODM evaluates the Group's performance based on an analysis of various parameters. Engine segment comprises of Cummins India Limited and other Group Companies which have been aggregated considering the nature of products, class of customer etc. Following information is provided to the CODM for Lubes segment for monitoring its performance Please refer quick results uploaded on the BSE and NSE website. The above numbers represent full numbers in the Statement of Profit and Loss of Valvoline Cummins Private Limited and are not Group's proportionate share. The amounts pertaining to the quarter ended March 31, 2024 are the balancing amounts between the audited amounts for the year ended March 31, 2024 and unaudited amounts for the nine months ended December 31, 2023. Exceptional items during the year ended March 31, 2024 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. 5950700000.00 Engines 94377100000.00 Lubes 0.00 94377100000.00 Engines 23597800000.00 Lubes 0.00 23597800000.00 Remeasurement (loss) / gain on defined benefit plans -15800000.00 Share in joint ventures' and associate's OCI after tax (net) -700000.00 -16500000.00 -4000000.00 Changes in the fair value of financial instruments 7800000.00 7800000.00 2000000.00