CUMMINSIND2022-01-012022-03-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2022-01-012022-03-31in-bse-fin:FourReportableSegmentRevenue01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:FourReportableSegmentRevenue02Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2022-01-012022-03-31in-bse-fin:FourReportableSegmentResults01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:FourReportableSegmentResults02Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2022-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2022-01-012022-03-31in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2022-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CUMMINSIND 2021-04-01 2022-03-31 2022-05-13 INR Lakhs Yearly true Cash Flow Indirect Multi segment 2022-01-01 2022-03-31 Unaudited Consolidated 15021200000.00 672400000.00 15693600000.00 9323700000.00 1381900000.00 -549800000.00 1474600000.00 49500000.00 350900000.00 1309200000.00 13340000000.00 2353600000.00 0.00 2353600000.00 540000000.00 12400000.00 552400000.00 0.00 1801200000.00 0.00 0.00 0.00 361500000.00 2162700000.00 92600000.00 2255300000.00 2162729000.00 0.00 2255329000.00 0.00 554400000.00 2 7.80 7.80 0.00 0.00 7.80 7.80 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, 2022. 2. 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.The amounts pertaining to the quarters ended March 31, 2022 and March 31, 2021 are the balancing amounts between the audited amounts for the years ended March 31, 2022 and March 31, 2021 and unaudited amounts for the nine months ended December 31, 2021 and December 31, 2020 respectively. 4. Exceptional Items during the year ended March 31, 2022 comprise gain on sale of property aggregating to Rs 13,236 Lacs. 5. 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. The Board of Directors of the Company at its meeting held on May 26, 2022 recommended a final dividend of Rs 10.50 per equity share on 277,200,000 shares of Rs 2 each fully paid-up for the year ended March 31, 2022. 7.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. 8. The company announced a Voluntary Retirement Scheme (‘VRS’ or the ‘Scheme’) on May 16, 2022 for eligible employees who meet all the following conditions: Permanent employees on the shop floor and in office working at Kothrud Engine Plant, Pune Employees on the permanent rolls of the Company for at least 10 years as on May 16, 2022 Employees on the permanent rolls of the Company for at least 10 years as on May 16, 2022 No financial impact of the scheme has been recorded in these financial results. 9.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 Multi segment 2021-04-01 2022-03-31 Unaudited Consolidated 61709200000.00 2431900000.00 64141100000.00 35742900000.00 5714500000.00 -385800000.00 6145300000.00 121600000.00 1356200000.00 5611700000.00 54306400000.00 9834700000.00 1323600000.00 11158300000.00 2583400000.00 149000000.00 2732400000.00 0.00 8425900000.00 0.00 0.00 0.00 911500000.00 9337400000.00 5600000.00 9343000000.00 9337400000.00 0.00 9343000000.00 0.00 554400000.00 2 50895300000.00 33.69 33.69 0.00 0.00 33.69 33.69 0.00 0.00 0.00 Other Expenses 1309200000.00 Other Expenses 5611700000.00 Engines 14772700000.00 Lubes 5009825000.00 Engines 60569700000.00 Lubes 16937500000.00 19782525000.00 77507200000.00 5009825000.00 16937500000.00 14772700000.00 60569700000.00 Engines 2472786000.00 Lubes 242314000.00 Engines 11391750000.00 Lubes 678100000.00 2715100000.00 12069850000.00 0.00 0.00 1. The company announced a Voluntary Retirement Scheme (‘VRS’ or the ‘Scheme’) on May 16, 2022 for eligible employees who meet all the following conditions: Permanent employees on the shop floor and in office working at Kothrud Engine Plant, Pune Employees on the permanent rolls of the Company for at least 10 years as on May 16, 2022 Employees on the permanent rolls of the Company for at least 10 years as on May 16, 2022 No financial impact of the scheme has been recorded in these financial results. 2. 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. Pleases refer quick results for detailed reference. 2715100000.00 12069850000.00 Engines 71119900000.00 Lubes 0.00 71119900000.00 Engines 19670200000.00 Lubes 0.00 19670200000.00 121600000.00 -1728700000.00 -1686400000.00 0.00 -72900000.00 0.00 0.00 121300000.00 0.00 2731600000.00 0.00 280500000.00 0.00 1356200000.00 0.00 22000000.00 0.00 -325700000.00 0.00 -122400000.00 0.00 586700000.00 28200000.00 -5000000.00 0.00 -236600000.00 0.00 -66700000.00 0.00 -169700000.00 10988600000.00 0.00 0.00 0.00 2546300000.00 0.00 8442300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1746700000.00 1520200000.00 0.00 0.00 0.00 -477100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 445600000.00 585200000.00 0.00 -7596900000.00 0.00 -5862500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3744600000.00 0.00 0.00 51600000.00 4435200000.00 80300000.00 0.00 0.00 -822500000.00 1757300000.00 124600000.00 1881900000.00 1216000000.00 3097900000.00