5004802026-04-012026-06-305004802026-04-012026-06-30in-capmkt:OtherExpenses1Member5004802026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummins India LimitedMain BoardEquity2026-04-012027-03-312026-08-052026-06-26INRCroresQuarterlyFirst quarterSingle segmentEngines2026-08-0515:00:002026-08-0516:30:00Not applicablefalsefalseThe Company has no loans and debt securities.2026-04-012026-06-30UnauditedStandalone34260100000161090000035871000000209441000002149500000-3031000002331200000390000005259000002976800000286634000007207600000072076000001768500000900000017775000000543010000000005430100000-1000005430000000554400000219.5919.590019.5919.59Please refer quick results uploaded on the BSE and NSE website. <br /> <br /> Exceptional items during the quarter ended June 30, 2025 and 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 percent 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 August 5, 2026. <br /> <br /> The amounts pertaining to the quarter ended March 31, 2026 are the balancing amounts between the audited amounts for the year ended March 31, 2026 and unaudited amounts for the nine months ended December 31, 2025. <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. Consequent to the notification, the Company had assessed the impact and recorded a net expense of Rs 94.20 crore for the year ended March 31, 2026 (including a reversal of Rs 32.34 crore in the quarter ended March 31, 2026). As this impact was material, regulatory driven, and non recurring, the same was presented under Exceptional Items in the consolidated and standalone financial results for the 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 /> Other expenses2976800000Remeasurement (loss) / gain on defined benefit plans400000400000100000Changes in the fair value of financial instruments-600000-600000-200000-100000