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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1 The Consolidated financial results include results of the following companies  nName of the CompanytAs at June 30, 2019tAs at March 31, 2019tAs at June 30, 2018  nt% holdingtConsolidated ast% holdingtConsolidated ast% holdingtConsolidated as  nCummins Sales &amp; Service Private Limitedt100%tSubsidiaryt100%tSubsidiaryt100%tSubsidiary  nCummins Generator Technologies India Private Limitedt48.54%tAssociatet48.54%tAssociatet48.54%tAssociate  nValvoline Cummins Private Limitedt50%tJoint Venturet50%tJoint Venturet50%tJoint Venture  nCummins Research and Technology India Private Limitedt50%tJoint Venturet50%tJoint Venturet50%tJoint Venture  n  n2 Operating segment information:  n 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 standard. 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.  n  nFollowing information is provided to the CODM for Lubes segment for monitoring its performance:  n(Rs. in Lacs)  nParticularstQuarter ended June 30, 2019tQuarter ended June 30, 2019tElimination/ AdjustmentstTotal  ntEngines tLubes*tt  nSalest           1,32,511 t               36,021 t              36,021 t            1,32,511   nProfit before taxt              19,086 t                 6,028 t               4,067 t               21,047   nProfit after taxt              13,295 t                 3,922 t               1,961 t               15,256   n  n(Rs. in Lacs)  nParticularstQuarter ended March 31, 2019tQuarter ended March 31, 2019tElimination/ AdjustmentstTotal  ntEngines tLubes*tt  nSalest1,32,342t35,239t35,239t1,32,342  nProfit before taxt20,992t6,252t4,218t23,026  nProfit after taxt13,598t4,067t2,034t15,631  n  n(Rs. in Lacs)  nParticularstQuarter ended June 30, 2018tQuarter ended June 30, 2018tElimination/ AdjustmentstTotal  ntEngines tLubes*tt  nSalest 1,30,558 t 34,003 t 34,003 t 1,30,558   nProfit before taxt 24,062 t 5,693 t 3,825 t 25,930   nProfit after taxt 16,547 t 3,736 t 1,868 t 18,415   n  n(Rs. in Lacs)  nParticularstYear ended March 31, 2019tYear ended March 31, 2019tElimination/ AdjustmentstTotal  ntEngines tLubes*tt  nSalest 5,56,455 t 1,33,276 t 1,33,276 t 5,56,455   nProfit before taxt 1,00,131 t 20,758 t 14,000 t 1,06,889   nProfit after taxt 67,503 t 13,516 t 6,758 t 74,261   n  n* 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.  n3 The consolidated amounts for the quarters ended June 30, 2018 and March 31, 2019, as reported in these unaudited consolidated financial results, have not been subjected to limited review by the auditors.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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