CUMMINSIND2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue02Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults02Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2021-04-01 2022-03-31 2021-10-12 INR Lakhs Half yearly true Cash Flow Indirect Multi segment 2021-07-01 2021-09-30 Unaudited Consolidated 17302300000.00 600100000.00 17902400000.00 9540700000.00 1514500000.00 472400000.00 1617800000.00 24700000.00 340100000.00 1562600000.00 15072800000.00 2829600000.00 0.00 2829600000.00 693800000.00 31900000.00 725700000.00 0.00 2103900000.00 0.00 0.00 0.00 106400000.00 2210300000.00 -60300000.00 2150000000.00 2210300000.00 0.00 2150000000.00 0.00 554400000.00 2 7.97 7.97 0.00 0.00 7.97 7.97 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 October 27, 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. 3. 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.. 4. 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. 5. 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. 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 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. Multi segment 2021-04-01 2021-09-30 Unaudited Consolidated 29251400000.00 1149200000.00 30400600000.00 16957200000.00 2772700000.00 -386700000.00 3013500000.00 43600000.00 652600000.00 2821200000.00 25874100000.00 4526500000.00 1323600000.00 5850100000.00 1351500000.00 42300000.00 1393800000.00 0.00 4456300000.00 0.00 0.00 0.00 223400000.00 4679700000.00 -78500000.00 4601200000.00 4679700000.00 0.00 4601200000.00 0.00 554400000.00 2 16.88 16.88 0.00 0.00 16.88 16.88 0.00 0.00 0.00 Other Expenses 1562600000.00 Other Expenses 2821200000.00 Engines 16923700000.00 Lubes 3795395000.00 Engines 28700800000.00 Lubes 6915395000.00 20719095000.00 35616195000.00 3795395000.00 6915395000.00 16923700000.00 28700800000.00 Engines 2845887000.00 Lubes 90113000.00 Engines 5896387000.00 Lubes 177113000.00 2936000000.00 6073500000.00 0.00 0.00 2936000000.00 6073500000.00 Engines 64261500000.00 Lubes 0.00 64261500000.00 Engines 15349700000.00 Lubes 0.00 15349700000.00 43600000.00 -903900000.00 -2955700000.00 0.00 -35500000.00 0.00 0.00 -52500000.00 0.00 2103100000.00 0.00 -198800000.00 0.00 652700000.00 0.00 75200000.00 0.00 109700000.00 0.00 104700000.00 0.00 241900000.00 14500000.00 -15200000.00 0.00 -1472900000.00 0.00 -21100000.00 0.00 -2794000000.00 3056100000.00 0.00 0.00 0.00 1217500000.00 0.00 1838600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1624100000.00 927300000.00 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 117200000.00 0.00 -955200000.00 0.00 435000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81300000.00 0.00 0.00 26900000.00 2217600000.00 23800000.00 0.00 0.00 -2187000000.00 86600000.00 -119000000.00 -32400000.00 1216000000.00 1183600000.00