CUMMINSIND2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2021-04-01 2022-03-31 2021-10-12 INR Lakhs Half yearly true Cash Flow Indirect Single segment ENGINES 2021-07-01 2021-09-30 Unaudited Standalone 17273800000.00 694400000.00 17968200000.00 9608600000.00 1468700000.00 494000000.00 1569300000.00 22200000.00 335500000.00 1541300000.00 15039600000.00 2928600000.00 0.00 2928600000.00 693800000.00 35700000.00 729500000.00 0.00 2199100000.00 0.00 0.00 0.00 0.00 2199100000.00 -59300000.00 2139800000.00 2139800000.00 0.00 554400000.00 2 7.93 7.93 0.00 0.00 7.93 7.93 0.00 0.00 0.00 This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 27, 2021. Exceptional Items during the quarter ended June 30, 2021 and half year ended September 30, 2021 comprise gain on sale of Erandwane, Pune property aggregating to Rs. 13,236 Lacs. Other income for the half year ended September 30, 2020 and year ended March 31, 2021 includes interest on income tax refund amounting to Rs. 3,556 Lacs. Other expenses for the quarter and half year ended September 30, 2020 and year ended March 31, 2021 include an amount of Rs. 2,319 Lacs (net book value) pertaining to write off of certain old unusable tangible assets. 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. The year ended March 31, 2021 was severely impacted because of the first wave of COVID-19. The second wave of COVID-19 caused supply chain disruptions impacting the supplies during the quarter ended June 30, 2021. The Group has assessed the impact of COVID-19 on its assets, including property, plant and equipments, receivables, inventory etc. and it was concluded that the impact is not significant. However, the impact of COVID-19 may differ from the same ascertained up to the date of approval of these results by the Board of Directors, based on how the COVID-19 situation evolves over a period of time. Single segment 2021-04-01 2021-09-30 Unaudited Standalone 29118700000.00 1243200000.00 30361900000.00 17038200000.00 2668300000.00 -367200000.00 2918600000.00 39700000.00 644500000.00 2781000000.00 25723100000.00 4638800000.00 1323600000.00 5962400000.00 1351500000.00 45600000.00 1397100000.00 0.00 4565300000.00 0.00 0.00 0.00 0.00 4565300000.00 -76300000.00 4489000000.00 4489000000.00 0.00 554400000.00 2 16.47 16.47 0.00 0.00 16.47 16.47 0.00 0.00 0.00 Other Expenses 1541300000.00 Other Expenses 2781000000.00 39700000.00 -886900000.00 -2966500000.00 0.00 -48600000.00 0.00 0.00 -52000000.00 0.00 2112500000.00 0.00 -201400000.00 0.00 644500000.00 0.00 73500000.00 0.00 109700000.00 0.00 104700000.00 95000000.00 241500000.00 14500000.00 -15200000.00 0.00 -1472700000.00 0.00 -18100000.00 0.00 -2898800000.00 3063600000.00 0.00 0.00 0.00 1214800000.00 0.00 1848800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1624100000.00 926200000.00 0.00 0.00 0.00 -481200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 95000000.00 116800000.00 0.00 -955200000.00 0.00 435700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 61900000.00 0.00 0.00 20200000.00 2217600000.00 22000000.00 0.00 0.00 -2197900000.00 86600000.00 -119000000.00 -32400000.00 1215200000.00 1182800000.00