5004802025-04-012025-06-305004802025-06-305004802025-04-012025-06-30in-capmkt:OtherExpenses1Member5004802025-04-012025-06-30in-capmkt:ReportableSegments1Member5004802025-04-012025-06-30in-capmkt:ReportableSegments2Member5004802025-04-012025-06-30in-capmkt:ReportableSegments1Member5004802025-04-012025-06-30in-capmkt:ReportableSegments2Member5004802025-04-012025-06-30in-capmkt:ReportableSegments1Member5004802025-06-30in-capmkt:ReportableSegments1Member5004802025-04-012025-06-30in-capmkt:ReportableSegments2Member5004802025-06-30in-capmkt:ReportableSegments2Member5004802025-04-012025-06-30in-capmkt:ReportableSegments1Member5004802025-06-30in-capmkt:ReportableSegments1Member5004802025-04-012025-06-30in-capmkt:ReportableSegments2Member5004802025-06-30in-capmkt:ReportableSegments2Member5004802025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802025-04-012025-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummins India LimitedMain BoardEquity2025-04-012026-03-312025-08-072025-06-26INRCroresQuarterlyFirst quarterMulti segment2025-08-0716:00:002025-08-0716:45:00Not applicable2025-04-012025-06-30UnauditedConsolidated29068200000133880000030407000000177638000002142400000-158990000019943000002650000047930000025226000002333900000070680000001259000007193900000180370000040000001807700000053862000000006528000006039000000900000060480000006039000000060480000000554400000221.7921.790021.7921.79The Consolidated financial results include results of the following companies <BR> <BR> Please refer quick results uploaded on the BSE and NSE website. <BR> <BR> Exceptional items during the quarter ended June 30, 2025 pertain to gain on sale of 100 percent stake in its wholly owned subsidiary, namely, Cummins Sales and Service Private Limited CSSPL amounting to Rs. 12.59 Cr. and Rs. 44.15 Cr. in consolidated financial results and standalone financial results respectively. Consequent to the transfer of 100 percent of its shares, CSSPL ceased to be a subsidiary of the Company effective April 1, 2025, pursuant to the requisite approvals. <BR> <BR> With effect from December 18, 2024, the Companys shareholding in Cummins Generator Technologies India Private Limited CGT increased from 48.54 percent to 48.74 percent, pursuant to the approval by the National Company Law Tribunal NCLT of the scheme for reduction of share capital of CGT. The scheme was approved by the Board of Directors of CGT on February 11, 2022 and by its shareholders on March 17, 2022. <BR> <BR> This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 7, 2025. <BR> <BR> Operating segment information <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 Groups 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> Following information is provided to the CODM for Lubes segment for monitoring its performance <BR> <BR> Please refer quick results uploaded on the BSE and NSE website. <BR> <BR> The amounts pertaining to the quarter ended March 31, 2025 are the balancing amounts between the audited amounts for the year ended March 31, 2025 and unaudited amounts for the nine months ended December 31, 2024.Other Expenses2522600000Engines28587100000Lubes643160000035018700000643160000028587100000Engines7558000000Lubes28870000078467000007846700000Engines110390000000Lubes01103900000000110390000000Engines28553200000Lubes028553200000028553200000Remeasurement (loss) / gain on defined benefit plans-6700000Share in joint venture's and associate's OCI after tax (net)-3000000-9700000-1700000Changes in the fair value of financial instruments227000002270000057000009000000