5004802025-01-012025-03-315004802025-03-315004802024-03-315004802024-04-012025-03-315004802025-01-012025-03-31in-capmkt:OtherExpenses1Member5004802024-04-012025-03-31in-capmkt:OtherExpenses1Member5004802025-01-012025-03-31in-capmkt:ReportableSegments1Member5004802025-01-012025-03-31in-capmkt:ReportableSegments2Member5004802024-04-012025-03-31in-capmkt:ReportableSegments1Member5004802024-04-012025-03-31in-capmkt:ReportableSegments2Member5004802025-01-012025-03-31in-capmkt:ReportableSegments1Member5004802025-01-012025-03-31in-capmkt:ReportableSegments2Member5004802024-04-012025-03-31in-capmkt:ReportableSegments1Member5004802024-04-012025-03-31in-capmkt:ReportableSegments2Member5004802025-01-012025-03-31in-capmkt:ReportableSegments1Member5004802025-03-31in-capmkt:ReportableSegments1Member5004802025-01-012025-03-31in-capmkt:ReportableSegments2Member5004802025-03-31in-capmkt:ReportableSegments2Member5004802025-01-012025-03-31in-capmkt:ReportableSegments1Member5004802025-03-31in-capmkt:ReportableSegments1Member5004802025-01-012025-03-31in-capmkt:ReportableSegments2Member5004802025-03-31in-capmkt:ReportableSegments2Member5004802025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802025-01-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15004802024-04-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15004802025-01-012025-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummins India LimitedMain BoardEquity2024-04-012025-03-312025-05-282025-04-07INRCroresQuarterlyFourth quarterMulti segment2025-05-2818:15:002025-05-2819:10:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31UnauditedConsolidated24703800000126490000025968700000142314000001779000000-5797000001712400000529000004649000002308400000199693000005999400000059994000001611400000-33000001608100000043913000000009037000005295000000850000053035000005295000000053035000000554400000219.119.10019.119.10002024-04-012025-03-31AuditedConsolidated1039069000004469200000108376100000591118000007002400000-16560000079749000001585000001850700000918300000085115700000232604000000232604000005969200000-405000005928700000017331700000000266770000019999400000-1273000001987210000019999400000019872100000055440000027505960000072.1572.150072.1572.15000Other Expenses2308400000Other Expenses918300000012923100000781600000935150000001362000000671000000550150000000014550000014550000001467500000315998000001004070000093212000002277750000023499000002275300000006667000005786830000001299200000692082000008769000000101684900000554400000750596000007561400000075614000000000073890000073890000016292000008621000000256000000348620000006279000001504310000015671000000226430000017935300000270190000016915000000022328700000256000000026070900000101684900000Please refer quick results uploaded on the BSE and NSE website. <BR> <BR> This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 28, 2025. <BR> <BR> The Board of Directors of the Company at its meeting held on February 7, 2025 had approved the sale of 100% stake in its wholly owned subsidiary, namely, Cummins Sales & Service Private Limited (“CSSPL”). Upon transfer of 100% shares to the buyer, CSSPL ceased to be a wholly owned subsidiary of the Company effective April 1, 2025. <BR> <BR> The Shareholders of the Cummins Generator Technologies India Private Limited (CGT) at their Extra-ordinary General Meeting held on March 17, 2022, approved a scheme of reduction of the issued, subscribed and paid-up share capital of the CGT (the ‘Scheme’), cancelling and extinguishing, in aggregate, 7,433 equity shares of CGT (‘Capital Reduction’) as recommended by the Board of Directors in their meeting held on February 11, 2022. CGT had filed a petition with Hon’ble National Company Law Tribunal (‘NCLT’), Mumbai Bench seeking approval on the said Scheme of Capital Reduction on April 7, 2022. The NCLT has approved the reduction in share capital corresponding to 6,532 equity shares of Rs. 10 each with effect from December 18, 2024. Consequent to the reduction, the shareholding % of the Company in CGT has increased to 48.74%. <BR> <BR> 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. <BR> <BR> The amounts pertaining to the quarters ended March 31, 2025 and March 31, 2024 are the balancing amounts between the audited amounts for the year ended March 31, 2025 and March 31, 2024 and unaudited amounts for the nine months ended December 31, 2024 and December 31, 2023 respectively. <BR> <BR> Exceptional items during the year ended March 31, 2024 pertain to expenses on account of voluntary retirement (VRP) and voluntary separation (VSP) programs announced on November 3, 2023 for eligible employees aggregating to Rs. 1.70 Cr. <BR> <BR> The Board of Directors of the Company at its meeting held on May 28, 2025 recommended payment of final dividend of Rs. 33.50 per share on 277,200,000 shares of Rs. 2 each fully paid-up for the year ended March 31, 2025 (March 31, 2024: Rs. 20.00 per share). This is in addition to the interim dividend declared on February 5, 2025 of Rs. 18.00 per share on 277,200,000 shares of Rs. 2 each fully paid-up for the year ended March 31, 2025 (March 31, 2024 : Rs. 18.00 per share). <BR> Engines24281300000Lubes6339200000Engines102192400000Lubes235227000003062050000012571510000063392000002352270000024281300000102192400000Engines6526900000Lubes376200000Engines24924200000Lubes1003900000690310000025928100000690310000025928100000Engines101684900000Lubes01016849000000101684900000Engines26070900000Lubes026070900000026070900000158500000-839000000-2379600000017650000000-284900000017781000000-167600000018507000000240500000067390000005410000001693400000152300000-224000000-5212000000583000000-7652000002249520000000056466000000168486000000000000081100000238040000000000000000000000179950000016928000000-7010200000-5817200000000000000100000000087400000105336000005860000000-11679600000-64820000016800000-63140000029989000002367500000Remeasurement (loss) / gain on defined benefit plans-12700000Share in joint venture's and associate's OCI after tax (net)7500000-5200000Remeasurement (loss) / gain on defined benefit plans-193000000Share in joint venture's and associate's OCI after tax (net)100000-192900000-3200000-48600000Changes in the fair value of financial instruments1400000014000000Changes in the fair value of financial instruments2270000022700000350000057000008500000-127300000AuditedtruePrice Waterhouse & Co Chartered Accountants LLPtrue2026-11-30