CUMMINSIND2020-10-012020-12-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2020-04-01 2021-03-31 2021-01-12 INR Lakhs Third quarter Single segment ENGINES 2020-10-01 2020-12-31 Unaudited Standalone 14243400000.00 984200000.00 15227600000.00 7040500000.00 1512700000.00 608200000.00 1251500000.00 45800000.00 319600000.00 1413200000.00 12191500000.00 3036100000.00 0.00 3036100000.00 671600000.00 23800000.00 695400000.00 0.00 2340700000.00 0.00 0.00 0.00 0.00 2340700000.00 -27700000.00 2313000000.00 2313000000.00 0.00 554400000.00 2 8.44 8.44 0.00 0.00 8.44 8.44 1 This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on January 28, 2021. n n2 Exceptional items for the quarter and nine months ended December 31, 2019 include expense on account of Voluntary Retirement Program (“VRP”) aggregating to Rs. 1,605 Lacs. In addition to VRP, the exceptional items for the year ended March 31, 2020 include expense on Reduction in Force aggregating to Rs. 380 Lacs. n n3 Other income for the nine months ended December 31, 2020 includes interest on income tax refund amounting to Rs. 3,556 lacs. n n4 Other expenses for the quarter ended September 30, 2020 and nine months ended December 31, 2020 include an amount of Rs. 2,319 lacs pertaining to write off of certain old unusable tangible assets (net book value). n n5 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. n n6 The Board of Directors of the Company at their meeting held on January 28, 2021 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 2020-21. Single segment 2020-04-01 2020-12-31 Unaudited Standalone 30827300000.00 2585600000.00 33412900000.00 16524500000.00 2461800000.00 289400000.00 3590300000.00 129100000.00 949400000.00 3841000000.00 27785500000.00 5627400000.00 0.00 5627400000.00 1305300000.00 300000.00 1305600000.00 0.00 4321800000.00 0.00 0.00 0.00 0.00 4321800000.00 -32200000.00 4289600000.00 4289600000.00 0.00 554400000.00 2 15.59 15.59 0.00 0.00 15.59 15.59 Other Expenses 1413200000.00 Other Expenses 3841000000.00