CUMMINSIND2020-10-012020-12-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2020-10-012020-12-31in-bse-fin:FourReportableSegmentRevenue01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:FourReportableSegmentRevenue02Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2020-10-012020-12-31in-bse-fin:FourReportableSegmentResults01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:FourReportableSegmentResults02Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2020-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2020-10-012020-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2020-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2020-04-01 2021-03-31 2021-01-12 INR Lakhs Third quarter Multi segment 2020-10-01 2020-12-31 Unaudited Consolidated 14310200000.00 605500000.00 14915700000.00 6991100000.00 1566700000.00 607800000.00 1291100000.00 48300000.00 323500000.00 1432300000.00 12260800000.00 2654900000.00 0.00 2654900000.00 671600000.00 22700000.00 694300000.00 0.00 1960600000.00 0.00 0.00 0.00 442300000.00 2402900000.00 -31800000.00 2371100000.00 2402900000.00 2371070000.00 0.00 554400000.00 2 8.67 8.67 0.00 0.00 8.67 8.67 0.00 0.00 0.00 statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on January 28, 2021.tttttttttttttttttt nOperating segment information:tttttttttttttttttt 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. t nPleases refer quick results for detailed reference. nttttttttttt nExceptional 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. ntttttt nOther income for the nine months ended December 31, 2020 includes interest on income tax refund amounting to Rs 3,556 lacs. tttttttttttttttttt nOther 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).tttttttttt ntttttttttt nGovernment 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.ttttttttttttttttttt nThe 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.tttttt nPleases refer quick results for detailed reference. Multi segment 2020-04-01 2020-12-31 Unaudited Consolidated 31038300000.00 2152500000.00 33190800000.00 16414700000.00 2606000000.00 275900000.00 3717400000.00 133000000.00 961500000.00 3897900000.00 28006400000.00 5184400000.00 0.00 5184400000.00 1305300000.00 -2300000.00 1303000000.00 0.00 3881400000.00 0.00 0.00 0.00 783300000.00 4664700000.00 -41500000.00 4623200000.00 4664700000.00 4623170000.00 0.00 554400000.00 2 16.83 16.83 0.00 0.00 16.83 16.83 0.00 0.00 0.00 Other Expenses 1432300000.00 Other Expenses 3897900000.00 Engines 14066600000.00 Lubes 4243834000.00 Engines 30466600000.00 Lubes 9003156000.00 18310434000.00 39469756000.00 4243834000.00 9003156000.00 14066600000.00 30466600000.00 Engines 2761287000.00 Lubes 335893000.00 Engines 5396915000.00 Lubes 570765000.00 3097180000.00 5967680000.00 0.00 0.00 Pleases refer quick results for detailed reference. 3097180000.00 5967680000.00 Engines 63633200000.00 Lubes 0.00 63633200000.00 Engines 16913500000.00 Lubes 0.00 16913500000.00