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India LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-04-09INRCroresQuarterlyFourth quarterSingle segmentEngines2026-05-2712:30:002026-05-2713:55:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-04https://www.cummins.com/en/in/investors/india-corporate-governancefalsefalseWe don't have loans and debt securities2026-01-012026-03-31UnauditedStandalone301118000002315200000324270000001707480000019835000002020000001963500000243000005109000002466500000242255000008201500000323400000852490000019315000009220000020237000000650120000000006501200000416000006542800000554400000223.4523.450023.4523.452025-04-012026-03-31AuditedStandalone1214319000007205000000128636900000696448000008096800000-105650000079468000001241000001985600000108509000009759250000031044400000-5005000003054390000071893000005280000072421000000233018000000000233018000001824000002348420000055440000027842370000084.0684.060084.0684.06Other Expenses2466500000Other Expenses10850900000136776000007740000009066800000010892000002031000000252400000270000000018200000020900000008997000002617180000011684500000154843000002754270000050001000001874060000006677000006743540000001945900000810658000003600000001072736000005544000007842370000078978100000789781000000000618300000618300000208820000096540000002263000003898200000092660000015573500000165001000002579800000190799000003478100000183930000000243973000000028295500000107273600000Please 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> 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 liabilities2415000000Current tax liabilities (net)555600000Other current liabilities2922500000124100000-1462100000-44537000000-49430000000-14930000005673000000632300000019856000000-17420000006390000000-1770000021675000001885000000143800000233000000-74690000004962000000-693910000023604800000000626220000001734260000000000000434000002517100000000000000000270000000000216750000018850000000-1401900000149900000000000000091100000148302000002920000000-149505000002542000000108200000265020000023499000005000100000Remeasurement (loss) / gain on defined benefit plans6640000066400000Remeasurement (loss) / gain on defined benefit plans2559000002559000001670000064400000Changes in the fair value of financial instruments-10800000-10800000Changes in the fair value of financial instruments-12100000-12100000-2700000-300000041600000182400000Cummins India Limited******Shveta Arya******Managing DirectorRemuneration51200000Approved5120000000Cummins India Limited******Soma D Ghosh******Chief Financial OfficerRemuneration12800000Approved1280000000Cummins India Limited******Prasad S Kulkarni******Interim Chief Financial OfficerRemuneration1000000Approved100000000Balancing number between full year and reported number for April to September 2025Cummins India Limited******Vinaya Joshi******Company SecretaryRemuneration4000000Approved400000000Cummins India Limited******Rekha******Independent DirectorAny other transactionSitting fees and commission1100000Approved110000000Cummins India Limited******Lira Goswami******Independent DirectorAny other transactionSitting fees and commission1700000Approved170000000Cummins India Limited******Vibha Paul Rishi******Independent DirectorAny other transactionSitting fees and commission1600000Approved160000000Cummins India Limited******Sekhar Natarajan******Independent DirectorAny other transactionSitting fees and commission1800000Approved180000000Cummins India Limited******Farokh Subedar******Independent DirectorAny other transactionSitting fees and commission1600000Approved160000000Cummins India Limited******Cummins India Limited Officers Provident Fund******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust102900000Approved10290000000Cummins India Limited******Cummins Group Employees Superannuation Scheme******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust95500000Approved9550000000Cummins India Limited******Cummins Group Employees Gratuity Scheme******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust0Approved000Cummins India Limited******Cummins India Limited Employees Group Gratuity cum Life Assurance Scheme******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust0Approved000Cummins India Limited******Cummins India Limited Workers Group Superannuation Scheme******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust43000000Approved4300000000Cummins India Limited******Cummins India Foundation******Enterprise with common key management personnelAny other transactionDonation Paid185000000Approved18500000000Cummins India Limited******Cummins Generator Technologies India Private Limited******AssociateDividend received624000000Approved62400000000Cummins India Limited******Valvoline Cummins Private Limited******Joint VentureDividend received617500000Approved61750000000Cummins India Limited******Cummins Inc.******ParentDividend paid2827400000Approved282740000000Cummins India Limited******Cummins Inc.******ParentAny other transactionEquity Contribution from Parent63400000Approved6340000000Cummins India Limited******Tata Cummins Private Limited******Enterprise with common key management personnelPurchase of goods or services19113000000Approved66524000001122200000809500000Cummins India Limited******Chongqing Cummins Engine Co Ltd******Fellow SubsidiaryPurchase of goods or services657300000Approved1449000005570000030500000Cummins India Limited******Cummins (China) Investment Co. 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Ltd.******Fellow SubsidiaryPurchase of goods or services15100000Approved0400000500000Cummins India Limited******Cummins Spain SL******Fellow SubsidiaryPurchase of goods or services20000000Approved098000002090000041503000000AuditedtruePrice Waterhouse & Co Chartered Accountants LLPtrue2026-11-30