CUMMINSIND2018-04-012018-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2018-04-01 2019-03-31 2018-07-31 INR Lakhs First quarter Single segment Engines 2018-04-01 2018-06-30 Unaudited Standalone 13279500000.00 695700000.00 13975200000.00 6656100000.00 2033900000.00 -360000000.00 1265200000.00 35600000.00 270500000.00 1537800000.00 11439100000.00 2536100000.00 0.00 2536100000.00 687100000.00 19000000.00 706100000.00 0.00 1830000000.00 0.00 0.00 0.00 1830000000.00 2600000.00 1832600000.00 933300000.00 896700000.00 934600000.00 898000000.00 554400000.00 2 6.60 6.60 0.00 0.00 6.60 6.60 1. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 9, 2018.2. The Company operates in one segment i.e. "Engines".3. The figures for the quarter ended March 31, 2018 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year.4. Exceptional items represent profit on sale of assets.5. Post implementation of Goods and Service Tax ('GST') w.e.f. July 1, 2017, revenue from operations is required to be disclosed net of GST. The revenue from operations for the year ended March 31, 2018, to the extent it pertains to quarter ended June 30, 2017, and the revenue from operations for the quarter ended June 30, 2017, include excise duty. The revenue from operations for the quarter ended June 30, 2018 is not comparable with the same for the quarter ended June 30, 2017 to the extent of excise duty, as mentioned above.6. Ind AS 115, Revenue from contracts with customers, became applicable with effect from April 1, 2018. With the adoption of Ind AS 115, no significant adjustments were required to be made to the retained earnings as at April 1, 2018. Also, application of Ind AS 115 did not have any significant impact on recognition and measurement of revenue for the quarter ended June 30, 2018.