5004802025-10-012025-12-315004802025-12-315004802025-04-012025-12-315004802025-10-012025-12-31in-capmkt:OtherExpenses1Member5004802025-04-012025-12-31in-capmkt:OtherExpenses1Member5004802025-10-012025-12-31in-capmkt:ReportableSegments1Member5004802025-10-012025-12-31in-capmkt:ReportableSegments2Member5004802025-04-012025-12-31in-capmkt:ReportableSegments1Member5004802025-04-012025-12-31in-capmkt:ReportableSegments2Member5004802025-10-012025-12-31in-capmkt:ReportableSegments1Member5004802025-10-012025-12-31in-capmkt:ReportableSegments2Member5004802025-04-012025-12-31in-capmkt:ReportableSegments1Member5004802025-04-012025-12-31in-capmkt:ReportableSegments2Member5004802025-10-012025-12-31in-capmkt:ReportableSegments1Member5004802025-12-31in-capmkt:ReportableSegments1Member5004802025-10-012025-12-31in-capmkt:ReportableSegments2Member5004802025-12-31in-capmkt:ReportableSegments2Member5004802025-10-012025-12-31in-capmkt:ReportableSegments1Member5004802025-12-31in-capmkt:ReportableSegments1Member5004802025-10-012025-12-31in-capmkt:ReportableSegments2Member5004802025-12-31in-capmkt:ReportableSegments2Member5004802025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15004802025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummins India LimitedMain BoardEquity2025-04-012026-03-312026-02-042026-01-07INRCroresQuarterlyThird quarterMulti segment2026-02-0418:18:002026-02-0419:10:00Not applicable2025-10-012025-12-31UnauditedConsolidated305492000001159800000317090000001676170000020027000002208000002003000000478000005036000003216300000247559000006953100000-126540000056877000001459700000-6510000013946000000429310000000056750000048606000002400000486300000048630000000554400000217.5317.530017.5317.53Please refer quick results uploaded on the BSE and NSE website. <BR> <BR> Exceptional items during the nine months ended December 31, 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> This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 4, 2026. <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> The Government of India, on November 21, 2025, notified the four Labour Codes Code on Wages, 2019 Industrial Relations Code, 2020 Code on Social Security, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 subsuming 29 existing labour laws. The incremental impact of the initial assessment based on best available information, arising mainly from the revised wage definition amounts to gratuity of Rs 124 crore and long-term compensated absences of Rs 3 crore. As this impact is material, regulatory-driven, and non-recurring, the same is presented under Exceptional Items in the consolidated and standalone financial results for the quarter and nine months ended December 31, 2025. The incremental impact on the share of profit of associate and joint venture amounting to Rs 4 crore and Rs 6 crore respectively, has been considered under Share of profit of joint venture and associate after tax in the Consolidated Financial Statements. The Company continues to monitor further regulatory updates and will recognise additional impacts, if any, in subsequent periods. <BR> <BR> The Board of Directors of the Company at its meeting held on February 4, 2026 declared an interim dividend of Rs 20 per equity share on 277,200,000 shares of Rs 2 each fully paid-up for the financial year 2025 26. <BR> 2025-04-012025-12-31UnauditedConsolidated91320100000372630000095046400000525700000006113300000-1258500000598330000099800000147470000083844000007336700000021679400000-1139500000205399000005257800000-38500000521930000001532060000000018023000001712290000014670000017269600000172696000000554400000261.7761.770061.7761.77Other Expenses3216300000Other Expenses8384400000Engines30062400000Lubes7339400000Engines89865300000Lubes20877400000374018000001107427000007339400000208774000003006240000089865300000Engines6078400000Lubes176800000Engines21681500000Lubes660700000625520000022342200000625520000022342200000Engines111108900000Lubes01111089000000111108900000Engines27270700000Lubes027270700000027270700000Please refer quick results uploaded on the BSE and NSE website. <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> Remeasurement (loss) / gain on defined benefit plans17600000Share in joint venture's and associate's OCI after tax (net)90000018500000Remeasurement (loss) / gain on defined benefit plans189500000Share in joint venture's and associate's OCI after tax (net)5900000195400000440000047700000Changes in the fair value of financial instruments-15600000-15600000Changes in the fair value of financial instruments-1300000-1300000-3900000-3000002400000146700000