5004802026-01-012026-03-315004802026-03-315004802025-03-315004802025-04-012026-03-315004802026-01-012026-03-31in-capmkt:OtherExpenses1Member5004802025-04-012026-03-31in-capmkt:OtherExpenses1Member5004802026-03-31OtherNoncurrentFinancialAssetsDomain15004802026-03-31OtherNoncurrentAssetsDomain15004802026-03-31OtherNoncurrentAssetsDomain25004802026-03-31OtherCurrentFinancialAssetsDomain15004802026-03-31OtherCurrentAssetsDomain15004802026-03-31OtherNoncurrentFinancialLiabilitiesDomain15004802026-03-31OtherNoncurrentFinancialLiabilitiesDomain25004802026-03-31OtherNoncurrentLiabilitiesDomain15004802026-03-31OtherCurrentFinancialLiabilitiesDomain15004802026-03-31OtherCurrentFinancialLiabilitiesDomain25004802026-03-31OtherCurrentLiabilitiesDomain15004802026-01-012026-03-31in-capmkt:ReportableSegments1Member5004802026-01-012026-03-31in-capmkt:ReportableSegments2Member5004802025-04-012026-03-31in-capmkt:ReportableSegments1Member5004802025-04-012026-03-31in-capmkt:ReportableSegments2Member5004802026-01-012026-03-31in-capmkt:ReportableSegments1Member5004802026-01-012026-03-31in-capmkt:ReportableSegments2Member5004802025-04-012026-03-31in-capmkt:ReportableSegments1Member5004802025-04-012026-03-31in-capmkt:ReportableSegments2Member5004802026-01-012026-03-31in-capmkt:ReportableSegments1Member5004802026-03-31in-capmkt:ReportableSegments1Member5004802026-01-012026-03-31in-capmkt:ReportableSegments2Member5004802026-03-31in-capmkt:ReportableSegments2Member5004802026-01-012026-03-31in-capmkt:ReportableSegments1Member5004802026-03-31in-capmkt:ReportableSegments1Member5004802026-01-012026-03-31in-capmkt:ReportableSegments2Member5004802026-03-31in-capmkt:ReportableSegments2Member5004802026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15004802025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15004802026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummins India LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-04-09INRCroresQuarterlyFourth quarterMulti segment2026-05-2712:30:002026-05-2713:55:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31UnauditedConsolidated301118000001447100000315589000001707480000019835000002020000001963500000243000005109000002466500000242255000007333400000323400000765680000019315000009120000020227000000563410000000086050000064946000005980000065544000006494600000065544000000554400000223.4323.430023.4323.432025-04-012026-03-31AuditedConsolidated1214319000005173400000126605300000696448000008096800000-105650000079468000001241000001985600000108509000009759250000029012800000-8161000002819670000071893000005270000072420000000209547000000002662800000236175000002065000002382400000023617500000023824000000055440000028419720000085.285.20085.285.2Other Expenses2466500000Other Expenses10850900000136776000007740000009066800000010892000002031000000602090000027000000001820000002090000008997000003194030000011684500000154843000002754270000050001000001874060000006677000006743540000019459000008106580000036000000113042100000554400000841972000008475160000084751600000000061830000061830000020882000009607000000226300000389350000009266000001557320000016499800000257980000019079600000292250000018393000005556000002439700000028290500000113042100000Please refer quick results uploaded on the BSE and NSE website. <BR> <BR> Exceptional items during the year ended March 31, 2026, 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% of its shares, CSSPL ceased to be a subsidiary of the Company effective April 1, 2025, pursuant to the requisite approvals. <BR> <BR> This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 27, 2026. <BR> <BR> The amounts pertaining to the quarters ended March 31, 2026 and March 31, 2025 are the balancing amounts between the audited amounts for the year ended March 31, 2026 and March 31, 2025 and unaudited amounts for the nine months ended December 31, 2025 and December 31, 2024 respectively. <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. Based on initial assessment and best available information, the Company had recorded an impact of Rs 126.54 crore in the quarter ended December 31, 2025. Based on subsequent assessment, the Company has reversed the impact of Rs 32.34 crore for the quarter ended March 31, 2026 resulting in a net expense of Rs 94.20 crore for the year ended March 31, 2026. 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 ended December 31, 2025 and quarter and year ended March 31, 2026. The impact corresponding to joint venture and associate amounting to a net expense of Rs 8.36 crore for the year ended March 31, 2026 has been reported under Share of profit of joint venture and associate after tax in the consolidated financial results. The Company continues to monitor the Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 'The Board of Directors of the Company at its meeting held on May 27, 2026 recommended payment of final dividend of Rs 46.00 per share on 277,200,000 shares of Rs 2 each fully paid up for the year ended March 31, 2026 March 31, 2025 Rs 33.50 per share. This is in addition to the interim dividend declared on February 4, 2026 of Rs 20.00 per share on 277,200,000 shares of Rs 2 each fully paid-up for the year ended March 31, 2026 March 31, 2025 Rs 18.00 per share. <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> Other non-current financial assets182000000Income tax assets (net)5400000Other non-current assets894300000Other current financial assets667700000Other current assets1945900000Lease liabilities200300000Other non-current financial liabilities418000000Other non-current liabilities226300000Lease liabilities164800000Other current financial liabilities2415000000Other current liabilities2922500000Engines29632000000Lubes9213600000Engines119497300000Lubes300910000003884560000014958830000092136000003009100000029632000000119497300000Engines8051900000Lubes465400000Engines29733400000Lubes1126100000851730000030859500000851730000030859500000Engines113042100000Lubes01130421000000113042100000Engines28290500000Lubes028290500000028290500000124100000-1462100000-46010000000-49430000000-14930000005787000000632300000019856000000-17420000006390000000-1770000001885000000143800000233000000-74690000008118000000-459190000023604800000000626220000001734260000000000000434000002517100000000000000000270000000000216750000018850000000-1401900000149900000000000000091100000148302000002920000000-149505000002542000000108200000265020000023499000005000100000Remeasurement (loss) / gain on defined benefit plans66400000Share in joint venture's and associate's OCI after tax (net)1820000084600000Remeasurement (loss) / gain on defined benefit plans255900000Share in joint venture's and associate's OCI after tax (net)241000002800000001670000064400000Changes in the fair value of financial instruments-10800000-10800000Changes in the fair value of financial instruments-12100000-12100000-2700000-300000059800000206500000AuditedtruePrice Waterhouse & Co Chartered Accountants LLPtrue2026-11-30