5004802022-04-012022-06-305004802022-06-305004802022-04-012022-06-30in-bse-fin:OtherExpenses1Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments1Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments2Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments1Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments2Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments1Member5004802022-06-30in-bse-fin:ReportableSegments1Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments2Member5004802022-06-30in-bse-fin:ReportableSegments2Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments1Member5004802022-06-30in-bse-fin:ReportableSegments1Member5004802022-04-012022-06-30in-bse-fin:ReportableSegments2Member5004802022-06-30in-bse-fin:ReportableSegments2Member5004802022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummins India LimitedEquity2022-04-012022-06-302022-08-102022-07-28INRCroresFirst quarterMulti segment2022-08-1010:55:002022-08-1011:50:00Not applicable2022-04-012022-06-30UnauditedConsolidated1695920000066870000017627900000106059000001863300000-8383000001561000000203000003406000001620100000151729000002455000000-143000000231200000063960000010400000650000000016620000000003193000001981300000-37000001977600000198130000001977600000055440000027.1487.148007.1487.1480001. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on Aug 10, 2022 <BR> 2. Operating segment information 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. 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. <BR> 3. The amounts pertaining to the quarter ended March 31, 2022 are the balancing amounts between the audited amounts for the year ended March 31, 2022 and unaudited amounts for the nine months ended December 31, 2021. <BR> 4. Exceptional Items during the quarter ended June 30, 2021 and year ended March 31, 2022 comprise gain on sale of property aggregating to Rs 132.36 Cr. <BR> 5. Exceptional items during the quarter ended June 30, 2022 pertain to expenses on account of Voluntary Retirement Scheme (‘VRS’ or the ‘Scheme’) aggregating to Rs 14.30 Cr. <BR> 6. The Board of directors of Cummins Research and Technology India Private Limited (‘CRTI’) at its meeting held on March 21, 2016, had decided to cease operations of CRTI. Accordingly, it ceased its operations from April 1, 2016. The shareholders of CRTI, in their extra-ordinary general meeting held on April 1, 2022, passed a resolution to initiate voluntary winding-up of CRTI under Companies Act, 2013 and Insolvency and Bankruptcy Code, 2016. Accordingly, the control over and operations of CRTI have been handed over to a registered Insolvency Professional effective from April 1, 2022, in accordance with the applicable statutory provisions. <BR> 7. Government of India's Code for Social Security 2020 (the 'Code') received assent from the President in September 2020. However, the date from when the Code will become applicable and the Rules have not yet been notified. The Group will assess the impact of the Code and account for the same once the effective date and the rules are notified. <BR> Other Expenses1620100000Engines16661100000Lubes514712000021808220000514712000016661100000Engines2435940000Lubes195360000263130000002631300000Engines72756700000Lubes07275670000072756700000Engines19322900000Lubes01932290000019322900000Pleases refer quick results for detailed reference.Other comprehensive income-6500000Share in joint venture's and associate's OCI after tax (net)1200000-5300000-16000000