CUMMINSIND2020-04-012020-06-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2020-04-012020-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2020-04-01 2021-03-31 2020-08-03 INR Lakhs First quarter Single segment ENGINES 2020-04-01 2020-06-30 Unaudited Standalone 4982000000.00 1021700000.00 6003700000.00 2606000000.00 212500000.00 108700000.00 1149500000.00 43100000.00 303100000.00 876300000.00 5299200000.00 704500000.00 0.00 704500000.00 163000000.00 15900000.00 178900000.00 0.00 525600000.00 0.00 0.00 0.00 0.00 525600000.00 -47700000.00 477900000.00 477900000.00 0.00 554400000.00 2 1.90 1.90 0.00 0.00 1.90 1.90 0.00 0.00 0.00 1 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. n2 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. n3 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. n4 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. n5 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. n6 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 equipments, 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 876300000.00