CUMMINSIND2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2019-04-01 2020-03-31 2020-01-09 INR Lakhs Third quarter Single segment ENGINES 2019-10-01 2019-12-31 Unaudited Standalone 14534400000.00 722800000.00 15257200000.00 6286500000.00 2346400000.00 826700000.00 1415600000.00 46500000.00 295500000.00 1501700000.00 12718900000.00 2538300000.00 -160500000.00 2377800000.00 466000000.00 49400000.00 515400000.00 0.00 1862400000.00 0.00 0.00 0.00 0.00 1862400000.00 -29400000.00 1833000000.00 1833000000.00 0.00 554400000.00 2 6.72 6.72 0.00 0.00 6.72 6.72 1 This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on January 28, 2020. 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 nine months ended December 31, 2019. n3 The Government of India introduced Taxation Laws (Amendment) Ordinance, 2019 (The “Ordinance”) on September 20, 2019. Tax expenses for the quarter and nine months ended December 31, 2019 reflect changes made vide the Ordinance, as applicable to the Group/Company. n4 Exceptional Items comprise of one time expense on account of Voluntary Retirement Program. n5 Subsequent to December 31, 2019, the company, in line with its continued efforts to optimise the cost structure relative to market conditions and size of business, has communicated and discontinued services of some employees and the aggregate amount of compensation paid out was Rs 380 lacs. n6 The Board of Directors of the Company at their meeting held on January 28, 2020 declared an interim dividend of Rs 7 per equity share on 277,200,000 shares of Rs 2 each fully paid-up for the financial year 2019-20. Single segment 2019-04-01 2019-12-31 Unaudited Standalone 41048900000.00 2417600000.00 43466500000.00 20174000000.00 5959700000.00 700900000.00 4198600000.00 153600000.00 879100000.00 4819700000.00 36885600000.00 6580900000.00 -160500000.00 6420400000.00 1194000000.00 116100000.00 1310100000.00 0.00 5110300000.00 0.00 0.00 0.00 0.00 5110300000.00 -90000000.00 5020300000.00 5020300000.00 0.00 554400000.00 2 18.44 18.44 0.00 0.00 18.44 18.44 Other Expenses 1501700000.00 Other Expenses 4819700000.00