CUMMINSIND2022-10-012022-12-31 CUMMINSIND2022-10-012022-12-31 CUMMINSIND2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member CUMMINSIND2022-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500480 CUMMINSIND NOTLISTED Cummins India Limited Equity 2022-04-01 2023-03-31 2023-02-08 2023-01-25 INR Crores Third quarter 18:15:00 20:05:00 2023-02-08 2023-02-08 Not applicable Single segment ENGINES 2022-10-01 2022-12-31 Unaudited Standalone 21805300000.00 1037700000.00 22843000000.00 11807200000.00 1941500000.00 683700000.00 1610300000.00 26800000.00 343300000.00 1640500000.00 18053300000.00 4789700000.00 0.00 4789700000.00 1119000000.00 69300000.00 1188300000.00 0.00 3601400000.00 0.00 0.00 0.00 0.00 3601400000.00 2700000.00 3604100000.00 3604100000.00 0.00 554400000.00 2 12.99 12.99 0.00 0.00 12.99 12.99 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 February 08, 2023. Exceptional items during the nine months ended December 31, 2022 pertain to expenses on account of Voluntary Retirement Scheme (‘VRS’ or the ‘Scheme’) aggregating to Rs. 14.30 Cr. Exceptional items during the nine months ended December 31, 2021 and year ended March 31, 2022 comprise gain on sale of property aggregating to Rs. 132.36 Cr. The Board of Directors of the Company at their meeting held on February 08, 2023 declared an interim dividend of Rs. 12 per equity share on 277,200,000 shares of Rs. 2 each fully paid-up for the financial year 2022-23. The 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. 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. Single segment 2022-04-01 2022-12-31 Unaudited Standalone 58184300000.00 2893700000.00 61078000000.00 34080900000.00 5470000000.00 -196800000.00 4732800000.00 92300000.00 1032300000.00 4931800000.00 50143300000.00 10934700000.00 -143000000.00 10791700000.00 2573200000.00 105300000.00 2678500000.00 0.00 8113200000.00 0.00 0.00 0.00 0.00 8113200000.00 -7200000.00 8106000000.00 8106000000.00 0.00 554400000.00 2 29.27 29.27 0.00 0.00 29.27 29.27 0.00 0.00 0.00 Other Expenses 1640500000.00 Other Expenses 4931800000.00 3600000.00 -9600000.00 900000.00 -2400000.00 0.00 0.00