CUMMINSIND2024-07-012024-09-30 CUMMINSIND2024-07-012024-09-30 CUMMINSIND2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2024-09-30 CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member CUMMINSIND2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CUMMINSIND2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500480 CUMMINSIND NOTLISTED Cummins India Limited Equity 2024-04-01 2025-03-31 2024-11-07 2024-09-25 INR Crores Half yearly 17:49:00 19:50:00 2024-11-07 2024-11-07 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 25086000000.00 1053100000.00 26139100000.00 15392800000.00 1587900000.00 -937200000.00 1987200000.00 25800000.00 449600000.00 2215900000.00 20722000000.00 5417100000.00 0.00 5417100000.00 1451300000.00 -6600000.00 1444700000.00 0.00 3972400000.00 0.00 0.00 0.00 521300000.00 4493700000.00 -97700000.00 4396000000.00 4493700000.00 0.00 4396000000.00 0.00 554400000.00 2 16.21 16.21 0.00 0.00 16.21 16.21 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 November 07, 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. 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. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 48241600000.00 2090400000.00 50332000000.00 28626100000.00 3401100000.00 -1679700000.00 3865900000.00 75400000.00 893000000.00 4455800000.00 39637600000.00 10694400000.00 0.00 10694400000.00 2765200000.00 4100000.00 2769300000.00 0.00 7925100000.00 0.00 0.00 0.00 1194700000.00 9119800000.00 -104400000.00 9015400000.00 9119800000.00 0.00 9015400000.00 0.00 554400000.00 2 32.90 32.90 0.00 0.00 32.90 32.90 0.00 0.00 0.00 Other Expenses 2215900000.00 Other Expenses 4455800000.00 0.00 12447900000.00 652700000.00 9560000000.00 0.00 1461800000.00 7800000.00 0.00 4979500000.00 0.00 0.00 0.00 169300000.00 169300000.00 0.00 1624400000.00 30903400000.00 11565800000.00 11658800000.00 21440300000.00 2333600000.00 14027500000.00 0.00 359700000.00 49819900000.00 0.00 1654700000.00 63040400000.00 24900000.00 0.00 93968700000.00 554400000.00 69115500000.00 69669900000.00 69669900000.00 0.00 0.00 816600000.00 816600000.00 1396900000.00 875800000.00 0.00 135900000.00 3225200000.00 14900000.00 14454600000.00 2680400000.00 17149900000.00 2149000000.00 1774700000.00 0.00 0.00 21073600000.00 0.00 0.00 24298800000.00 93968700000.00 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 November 07, 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. 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. Engines 24650900000.00 Lubes 5441800000.00 Engines 47389600000.00 Lubes 11865200000.00 30092700000.00 59254800000.00 5441800000.00 11865200000.00 24650900000.00 47389600000.00 Engines 5762900000.00 Lubes 175500000.00 Engines 11434300000.00 Lubes 454800000.00 5938400000.00 11889100000.00 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 November 07, 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. 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. 5938400000.00 11889100000.00 Engines 93968700000.00 Lubes 0.00 93968700000.00 Engines 24298800000.00 Lubes 0.00 24298800000.00 75400000.00 -2069300000.00 -602600000.00 0.00 -300000.00 0.00 0.00 -3500000.00 0.00 299700000.00 0.00 -238500000.00 0.00 893000000.00 0.00 152600000.00 0.00 1108500000.00 0.00 54400000.00 0.00 785300000.00 75200000.00 1100000.00 0.00 -229000000.00 0.00 29600000.00 0.00 -1239000000.00 9455400000.00 0.00 0.00 0.00 2597400000.00 0.00 6858000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10800000.00 1026200000.00 0.00 0.00 0.00 -13800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 843000000.00 785400000.00 0.00 -1545000000.00 0.00 -918200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 985100000.00 0.00 39700000.00 5544000000.00 35700000.00 0.00 0.00 -6604500000.00 -664700000.00 -500000.00 -665200000.00 2998900000.00 2333700000.00 Remeasurement (loss) / gain on defined benefit plans -124700000.00 Share in joint ventures' and associate's OCI after tax (net) -4600000.00 Remeasurement (loss) / gain on defined benefit plans -140500000.00 Share in joint ventures' and associate's OCI after tax (net) -5300000.00 -129300000.00 -145800000.00 -31400000.00 -35400000.00 Changes in the fair value of financial instruments 200000.00 Changes in the fair value of financial instruments 8000000.00 200000.00 8000000.00 0.00 2000000.00