CUMMINSIND2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2019-04-01 2020-03-31 2019-10-14 INR Lakhs Half yearly Single segment ENGINES 2019-07-01 2019-09-30 Unaudited Standalone 13084100000.00 925800000.00 14009900000.00 6957700000.00 1853200000.00 -297500000.00 1407300000.00 55200000.00 292900000.00 1638900000.00 11907700000.00 2102200000.00 0.00 2102200000.00 226000000.00 43400000.00 269400000.00 0.00 1832800000.00 0.00 0.00 0.00 0.00 1832800000.00 -30000000.00 1802800000.00 1802800000.00 0.00 554400000.00 2 6.62 6.62 0.00 0.00 6.62 6.62 1 This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 24, 2019. n2 The Ministry of Corporate Affairs has notified Ind AS 116 Leases , with effect from April 1, 2019. The Group has applied the standard to lease contracts existing on April 1, 2019 using modified retrospective method. Accordingly, comparative amounts for year ended March 31, 2019 have not been retrospectively adjusted. Adoption of the new standard has resulted in recognition of Right-of-Use asset (ROU) and lease liability and did not have any significant impact on the standalone and consolidated financial results for the quarter and half year ended September 30, 2019. n3 The Government of India introduced Taxation Laws (Amendment) Ordinance, 2019 (The Ordinance) on September 20, 2019. Tax expenses for the quarter and half year ended September 30, 2019 reflect changes made vide the Ordinance, as applicable to the Group/Company. 2019-04-01 2019-09-30 Unaudited Standalone 26514500000.00 1694800000.00 28209300000.00 13887500000.00 3613300000.00 -125800000.00 2783000000.00 107100000.00 583600000.00 3318000000.00 24166700000.00 4042600000.00 0.00 4042600000.00 728000000.00 66700000.00 794700000.00 0.00 3247900000.00 0.00 0.00 0.00 0.00 3247900000.00 -60600000.00 3187300000.00 3187300000.00 0.00 554400000.00 2 11.72 11.72 0.00 0.00 11.72 11.72 Other Expenses 1638900000.00 Other Expenses 3318000000.00 0.00 0.00 0.00