CUMMINSIND2023-04-012023-06-30 CUMMINSIND2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member CUMMINSIND2023-06-30 CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member CUMMINSIND2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500480 CUMMINSIND NOTLISTED Cummins India Limited Equity 2023-04-01 2024-03-31 2023-08-03 2023-07-19 INR Crores First quarter 14:15:00 15:55:00 2023-08-03 2023-08-03 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 22182500000.00 889800000.00 23072300000.00 12444300000.00 2980200000.00 -524800000.00 1936500000.00 78300000.00 362500000.00 1921800000.00 19198800000.00 3873500000.00 0.00 3873500000.00 988800000.00 3100000.00 991900000.00 0.00 2881600000.00 0.00 0.00 0.00 655600000.00 3537200000.00 10100000.00 3547300000.00 3537200000.00 0.00 3547300000.00 0.00 554400000.00 2 12.76 12.76 0.00 0.00 12.76 12.76 0.00 0.00 0.00 1.The Consolidated financial results include results of the following companies : Please refer quick results uploaded on the BSE and NSE website. 1. 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. The liquidator, appointed by the shareholders at the extra-ordinary general meeting, completed all the procedures pertaining to the voluntary winding-up, and has submitted the dissolution application with the Mumbai Bench of The National Company Law Tribunal (NCLT) on May 20, 2023 2.This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 03, 2023 4.The amounts pertaining to the quarter ended March 31, 2023 are the balancing amounts between the audited amounts for the year ended March 31, 2023 and unaudited amounts for the nine months ended December 31, 2022 5.Exceptional items during the quarter ended June 30, 2022 and year ended March 31, 2023 pertain to expenses on account of Voluntary Retirement Scheme (VRS or the Scheme) aggregating to Rs. 14.30 Cr 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 relevant 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 Other Expenses 1921800000.00 Engines 21846900000.00 Lubes 5982660000.00 27829560000.00 5982660000.00 21846900000.00 Engines 4286750000.00 Lubes 242350000.00 4529100000.00 3. 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. Following information is provided to the CODM for Lubes segment for monitoring its performance: Please refer quick results uploaded on the BSE and NSE website. * The above numbers represent full numbers in the Statement of Profit and Loss of Valvoline Cummins Private Limited and are not Group's proportionate share. 4529100000.00 Engines 82981700000.00 Lubes 0.00 82981700000.00 Engines 21817500000.00 Lubes 0.00 21817500000.00 Remeasurement (loss) / gain on defined benefit plans 10600000.00 Share in joint ventures' and associate's OCI after tax (net) 400000.00 11000000.00 2700000.00 Changes in the fair value of financial instruments 2400000.00 2400000.00 600000.00