CUMMINSIND2024-10-012024-12-31 CUMMINSIND2024-10-012024-12-31 CUMMINSIND2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2024-12-31 CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member CUMMINSIND2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CUMMINSIND2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500480 CUMMINSIND NOTLISTED Cummins India Limited Equity 2024-04-01 2025-03-31 2025-02-05 2025-01-09 INR Crores Third quarter 17:28:00 19:15:00 2025-02-05 2025-02-05 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 30961500000.00 1113900000.00 32075400000.00 16254300000.00 1822300000.00 2093800000.00 2396600000.00 30200000.00 492800000.00 2418800000.00 25508800000.00 6566600000.00 0.00 6566600000.00 1592600000.00 -41300000.00 1551300000.00 0.00 5015300000.00 0.00 0.00 0.00 569300000.00 5584600000.00 -31400000.00 5553200000.00 5584600000.00 0.00 5553200000.00 0.00 554400000.00 2 20.15 20.15 0.00 0.00 20.15 20.15 Please refer quick results uploaded on the BSE and NSE website. The same position as at March 31, 2024 The Shareholders of the Cummins Generator Technologies India Private Limited (CGT) at their Extra-ordinary General Meeting held on March 17, 2022, approved a scheme of reduction of the issued, subscribed and paid-up share capital of the CGT (the ‘Scheme’), cancelling and extinguishing, in aggregate, 7,433 equity shares of CGT (‘Capital Reduction’) as recommended by the Board of Directors in their meeting held on February 11, 2022. CGT had filed a petition with Hon’ble National Company Law Tribunal (‘NCLT’), Mumbai Bench seeking approval on the said Scheme of Capital Reduction on April 7, 2022. The NCLT has approved the reduction in share capital corresponding to 6,532 equity shares of Rs. 10 each with effect from December 18, 2024. Consequent to the reduction, the shareholding % of the Company in CGT has increased to 48.74%. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 5, 2025. 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 quarter and nine months ended December 31, 2023, and 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. The Board of Directors of the Company at its meeting held on February 5, 2025 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 2024-25. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 79203100000.00 3204300000.00 82407400000.00 44880400000.00 5223400000.00 414100000.00 6262500000.00 105600000.00 1385800000.00 6874600000.00 65146400000.00 17261000000.00 0.00 17261000000.00 4357800000.00 -37200000.00 4320600000.00 0.00 12940400000.00 0.00 0.00 0.00 1764000000.00 14704400000.00 -135800000.00 14568600000.00 14704400000.00 0.00 14568600000.00 0.00 554400000.00 2 53.05 53.05 0.00 0.00 53.05 53.05 Other Expenses 2418800000.00 Other Expenses 6874600000.00 Engines 30521500000.00 Lubes 5318320000.00 Engines 77911100000.00 Lubes 17183510000.00 35839820000.00 95094610000.00 5318320000.00 17183510000.00 30521500000.00 77911100000.00 Engines 6962970000.00 Lubes 172930000.00 Engines 18397280000.00 Lubes 627720000.00 7135900000.00 19025000000.00 Please refer quick results uploaded on the BSE and NSE website. The same position as at March 31, 2024 The Shareholders of the Cummins Generator Technologies India Private Limited (CGT) at their Extra-ordinary General Meeting held on March 17, 2022, approved a scheme of reduction of the issued, subscribed and paid-up share capital of the CGT (the ‘Scheme’), cancelling and extinguishing, in aggregate, 7,433 equity shares of CGT (‘Capital Reduction’) as recommended by the Board of Directors in their meeting held on February 11, 2022. CGT had filed a petition with Hon’ble National Company Law Tribunal (‘NCLT’), Mumbai Bench seeking approval on the said Scheme of Capital Reduction on April 7, 2022. The NCLT has approved the reduction in share capital corresponding to 6,532 equity shares of Rs. 10 each with effect from December 18, 2024. Consequent to the reduction, the shareholding % of the Company in CGT has increased to 48.74%. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 5, 2025. 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 quarter and nine months ended December 31, 2023, and 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. The Board of Directors of the Company at its meeting held on February 5, 2025 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 2024-25. 7135900000.00 19025000000.00 Engines 101442900000.00 Lubes 0.00 101442900000.00 Engines 26185600000.00 Lubes 0.00 26185600000.00 Remeasurement (loss) / gain on defined benefit plans -39800000.00 Share in joint venture's and associate's OCI after tax (net) -2100000.00 Remeasurement (loss) / gain on defined benefit plans -180300000.00 Share in joint venture's and associate's OCI after tax (net) -7400000.00 -41900000.00 -187700000.00 -10000000.00 -45400000.00 Changes in the fair value of financial instruments 700000.00 Changes in the fair value of financial instruments 8700000.00 700000.00 8700000.00 200000.00 2200000.00