5004802022-07-012022-09-305004802022-09-305004802022-03-315004802022-04-012022-09-305004802022-07-012022-09-30in-bse-fin:OtherExpenses1Member5004802022-04-012022-09-30in-bse-fin:OtherExpenses1Member5004802022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummind India LimitedEquity2022-04-012023-03-312022-11-042022-10-20INRCroresHalf yearlySingle segmentENGINES2022-11-0413:30:002022-11-0415:17:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedStandalone1951250000085490000020367400000116076000001749000000-56300000160910000046100000352500000169790000017005900000336150000003361500000814600000231000008377000000252380000000002523800000-500000025188000002518800000055440000029.19.1009.19.1000This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 04, 2022. <BR> <BR> Exceptional items during the quarter ended June 30, 2022 and half year ended September 30, 2022 pertain to expenses on account of Voluntary Retirement Scheme (‘VRS’ or the ‘Scheme’) aggregating to Rs. 14.30 Cr. <BR> <BR> Exceptional items during the half year ended September 30, 2021 and year ended March 31, 2022 comprise gain on sale of property aggregating to Rs. 132.36 Cr. <BR> 2022-04-012022-09-30UnauditedStandalone36379000000185600000038235000000222737000003528500000-8805000003122500000655000006890000003291300000320900000006145000000-143000000600200000014542000003600000014902000000451180000000004511800000-9900000450190000045019000000554400000216.2816.280016.2816.28000Other Expenses1697900000Other Expenses329130000011877600000644100000958440000003855000004600000037350000000010900000010900000008710000002384970000087572000009539200000140861000004674800000625550000001761600000363172000000132060000046395000000193000000702640000005544000004957720000050131600000501316000000055100000055100000011902000001003200000033300000277770000024443000001130760000013366000001508850000093690000013293000000017354700000002013240000070264000000The Board of directors of Cummins Research and Technology India Private Limited (‘CRTI’) at its meeting held on March 21, 2016, had decided to cease operations of CRTI. Accordingly, it ceased its operations from April 1, 2016. The shareholders of CRTI, in their extra-ordinary general meeting held on April 1, 2022, passed a resolution to initiate voluntary winding-up of CRTI under Companies Act, 2013 and Insolvency and Bankruptcy Code, 2016. Accordingly, the control over and operations of CRTI have been handed over to a registered Insolvency Professional effective from April 1, 2022, in accordance with the applicable statutory provisions. <BR> <BR> 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. <BR> 65500000-1469300000-1513400000019990000000-74000000012529000000-1540000000689000000022960000006279000000-18760000049770000037530000013700000357000000-1338000000-3000000-1291200000471080000000012154000000349540000000000000241800000831900000000005000000000000000049770000037530000003420900000370330000000000000-1488800000002130000029106000004720000000-44679000002730800000169800000290060000017742000004674800000Other comprehensive income [expense]-6600000-6600000Other comprehensive income [expense]-13200000-13200000-1600000-3300000