CUMMINSIND2020-04-012020-06-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2020-06-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2020-06-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2020-04-01 2021-03-31 2020-08-03 INR Lakhs First quarter Multi segment 2020-04-01 2020-06-30 Unaudited Consolidated 5028200000.00 967100000.00 5995300000.00 2586300000.00 239900000.00 96700000.00 1194200000.00 44300000.00 307900000.00 891800000.00 5361100000.00 634200000.00 0.00 634200000.00 164800000.00 15600000.00 180400000.00 0.00 453800000.00 0.00 0.00 0.00 76400000.00 530200000.00 -50300000.00 479900000.00 530200000.00 479900000.00 0.00 554400000.00 2 1.91 1.91 0.00 0.00 1.91 1.91 0.00 0.00 0.00 1. The consolidated financial results include results of the following companiesttttttt ntttttttt nName of the CompanytAs at June 30, 2020tAs at March 31, 2020tAs at June 30, 2019tt n t% holdingtConsolidated ast% holdingtConsolidated ast% holdingtConsolidated astt nCummins Sales & Service Private Limitedt100%tSubsidiaryt100%tSubsidiaryt100%tSubsidiarytt nCummins Generator Technologies India Private Limitedt48.54%tAssociatet48.54%tAssociatet48.54%tAssociatett nValvoline Cummins Private Limitedt50%tJoint Venturet50%tJoint Venturet50%tJoint Venturett nCummins Research and Technology India Private Limitedt50%tJoint Venturet50%tJoint Venturet50%tJoint Venturett ntttttttt n2. This statement has been reviewed by the Audit Committee at its meeting held on August 11, 2020 and approved by the Board of Directors at its meeting held on August 12, 2020. ntttttttt n3. Other income includes interest on income tax refund amounting to Rs. 3,556 lacs. To the extent of interest received on Income tax refund the result of the quarter ended June 30, 2020 is not comparable with those of the previous quarters. ntttttttt ntttttttt n4. The amounts pertaining to the quarter ended March 31, 2020 are the balancing amounts between the audited amounts for the year ended March 31, 2020 and unaudited amounts for the nine months ended December 31, 2019. ntttttttt n5. The Government of India introduced Taxation Laws (Amendment) Bill, 2019 (The “Bill”) and also introduced some changes in tax laws in the Finance Act 2020. Tax expenses for the quarter ended June 30, 2020, March 31, 2020 and year ended March 31, 2020 reflect changes made vide the Bill and the Finance Act 2020, as applicable to the Group. ntttttttt n6. Exceptional Items comprise one time expense on account of Voluntary Retirement Program (VRP) and Reduction In Force (RIF) aggregating to Rs. 1,605 lacs and Rs. 380 lacs respectively for the year ended March 31, 2020 and Reduction In Force (RIF) amounting to Rs. 380 lacs for the quarter ended March 31, 2020. n tttttttt n7. The outbreak of COVID-19 pandemic and consequent lockdown impacted regular business operations. Gradually the operations have started attaining normalcy. The Group has assessed the impact of COVID-19 on its assets, including property, plant and equipment’s, receivables, inventories, etc. and it was concluded that the impact is not significant. However, the estimate of the impact of COVID-19 may differ from the same ascertained up to the date of approval of these financial results by the Board of Directors, based on how the COVID-19 situation evolves over a period of time. Other Expenses 891800000.00 Engines 4887400000.00 Lubes 1964021000.00 6851421000.00 1964021000.00 4887400000.00 Engines 627800000.00 Lubes 82800000.00 710600000.00 0.00 1. Operating segment information:tttttt ntttttttt nOn 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. ntttttttt nFollowing information is provided to the CODM for Lubes segment for monitoring its performance:ttttt ntttttttt ntttt(Rs. Lacs)tttt nParticularstQuarter ended tYear endedtttt n tJune 30, 2020tMarch 31, 2020tJune 30, 2019tMarch 31, 2020tttt n t t t t tttt nSalest t t t tttt nEngines t 48,874 t 104,192 t 132,511 t 509,587 tttt nLubes*t 19,640 t 28,393 t 36,021 t 129,418 tttt nTotal t 68,514 t 132,585 t 168,532 t 639,005 tttt nLess: Elimination/Adjustmentst 19,640 t 28,393 t 36,021 t 129,418 tttt nNet salest 48,874 t 104,192 t 132,511 t 509,587 tttt n t t t t tttt nProfit before taxt t t t tttt nEngines t 6,278 t 10,734 t 19,086 t 72,788 tttt nLubes*t 2,243 t 4,309 t 6,028 t 21,202 tttt nTotal t 8,521 t 15,043 t 25,114 t 93,990 tttt nLess: Elimination/Adjustmentst 1,415 t 2,710 t 4,067 t 13,242 tttt nTotal Profit before taxt 7,106 t 12,333 t 21,047 t 80,748 tttt n t t t t tttt nProfit after tax t t t t tttt nEngines t 4,474 t 15,425 t 13,295 t 62,601 tttt nLubes*t 1,655 t 3,199 t 3,922 t 15,921 tttt nTotal t 6,129 t 18,624 t 17,217 t 78,522 tttt nLess: Elimination/Adjustmentst 827 t 1,600 t 1,961 t 7,961 tttt nTotal Profit after taxt 5,302 t 17,024 t 15,256 t 70,561 tttt ntttttttt 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. 710600000.00 Engines 60943900000.00 Lubes 0.00 60943900000.00 Engines 16437700000.00 Lubes 0.00 16437700000.00