CUMMINSIND2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue02Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults02Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2020-04-01 2021-03-31 2021-05-14 INR Lakhs Yearly true Cash Flow Indirect Multi segment 2021-01-01 2021-03-31 Audited Consolidated 12562500000.00 585300000.00 13147800000.00 6882900000.00 1939400000.00 -482700000.00 1380300000.00 34600000.00 310400000.00 1148500000.00 11213400000.00 1934400000.00 0.00 1934400000.00 575000000.00 21700000.00 596700000.00 0.00 1337700000.00 0.00 0.00 0.00 347900000.00 1685600000.00 43600000.00 1729200000.00 1685600000.00 0.00 1729200000.00 0.00 554400000.00 2 6.08 6.08 0.00 0.00 6.08 6.08 0.00 0.00 0.00 1. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 26, 2021. 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. Pleases refer quick results for detailed reference. 3. Exceptional Items comprise one-time expense on account of Voluntary Retirement Program (VRP) and Reduction In Force (RIF) aggregating to Rs Nil (Year Ended March 31, 2020: Rs 1,605 Lacs) and Rs Nil (quarter and year ended March 31, 2020: Rs 380 Lacs) respectively. 4. Other income for the year ended March 31, 2021 includes interest on income tax refund amounting to Rs 3,556 lacs. 5. Other expenses for the year ended March 31, 2021 include an amount of Rs 2,319 lacs pertaining to write off of certain old unusable tangible assets (net book value). 6.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. 7.The Board of Directors of the Company at their meeting held on May 26, 2021 recommended a final dividend of Rs 8 per equity share on 277,200,000 shares of Rs 2 each fully paid-up for the financial year 2020-21. Pleases refer quick results for detailed reference. Multi segment 2020-04-01 2021-03-31 Audited Consolidated 43600800000.00 2737800000.00 46338600000.00 23297600000.00 4545400000.00 -206800000.00 5097700000.00 167600000.00 1271900000.00 5046400000.00 39219800000.00 7118800000.00 0.00 7118800000.00 1880300000.00 19400000.00 1899700000.00 0.00 5219100000.00 0.00 0.00 0.00 1131200000.00 6350300000.00 2100000.00 6352400000.00 6350300000.00 0.00 6352400000.00 0.00 554400000.00 2 45959300000.00 22.91 22.91 0.00 0.00 22.91 22.91 0.00 0.00 0.00 Other Expenses 1148500000.00 Other Expenses 5046400000.00 Engines 12408300000.00 Lubes 4397900000.00 Engines 42874900000.00 Lubes 13401100000.00 16806200000.00 56276000000.00 4397900000.00 13401100000.00 12408300000.00 42874900000.00 Engines 2054900000.00 Lubes 227400000.00 Engines 7451800000.00 Lubes 798200000.00 2282300000.00 8250000000.00 0.00 0.00 Pleases refer quick results for detailed reference. 2282300000.00 8250000000.00 Engines 59562100000.00 Lubes 0.00 59562100000.00 Engines 13048400000.00 Lubes 0.00 13048400000.00 167600000.00 127500000.00 581800000.00 0.00 488300000.00 0.00 0.00 77000000.00 0.00 314200000.00 0.00 362800000.00 0.00 1271900000.00 0.00 -334700000.00 0.00 -605100000.00 0.00 -67000000.00 0.00 760100000.00 21700000.00 3500000.00 0.00 -31100000.00 0.00 -10700000.00 0.00 1607600000.00 8726400000.00 0.00 0.00 0.00 839600000.00 0.00 7886800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21600000.00 779900000.00 0.00 0.00 0.00 383400000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 966700000.00 404600000.00 0.00 -75100000.00 0.00 154500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -4690500000.00 0.00 0.00 42700000.00 3880800000.00 117600000.00 0.00 0.00 -8731600000.00 -690300000.00 91600000.00 -598700000.00 1814700000.00 1216000000.00