5004802026-07-012026-09-305004802026-09-305004802026-03-315004802026-04-012026-09-305004802026-07-012026-09-30in-capmkt:OtherExpenses1Member5004802026-04-012026-09-30in-capmkt:OtherExpenses1Member5004802026-09-30OtherNoncurrentFinancialAssetsDomain15004802026-09-30OtherNoncurrentAssetsDomain15004802026-09-30OtherCurrentFinancialAssetsDomain15004802026-09-30OtherCurrentAssetsDomain15004802026-09-30OtherNoncurrentFinancialLiabilitiesDomain15004802026-09-30OtherNoncurrentFinancialLiabilitiesDomain25004802026-09-30OtherNoncurrentLiabilitiesDomain15004802026-09-30OtherCurrentFinancialLiabilitiesDomain15004802026-09-30OtherCurrentFinancialLiabilitiesDomain25004802026-09-30OtherCurrentLiabilitiesDomain15004802026-07-012026-09-30in-capmkt:ReportableSegments1Member5004802026-07-012026-09-30in-capmkt:ReportableSegments2Member5004802026-04-012026-09-30in-capmkt:ReportableSegments1Member5004802026-04-012026-09-30in-capmkt:ReportableSegments2Member5004802026-07-012026-09-30in-capmkt:ReportableSegments1Member5004802026-07-012026-09-30in-capmkt:ReportableSegments2Member5004802026-04-012026-09-30in-capmkt:ReportableSegments1Member5004802026-04-012026-09-30in-capmkt:ReportableSegments2Member5004802026-07-012026-09-30in-capmkt:ReportableSegments1Member5004802026-09-30in-capmkt:ReportableSegments1Member5004802026-07-012026-09-30in-capmkt:ReportableSegments2Member5004802026-09-30in-capmkt:ReportableSegments2Member5004802026-07-012026-09-30in-capmkt:ReportableSegments1Member5004802026-09-30in-capmkt:ReportableSegments1Member5004802026-07-012026-09-30in-capmkt:ReportableSegments2Member5004802026-09-30in-capmkt:ReportableSegments2Member5004802026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15004802026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25004802026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15004802026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500480CUMMINSINDNOTLISTEDINE298A01020Cummins India LimitedMain BoardEquity2026-04-012027-03-312026-11-042026-09-28INRCroresQuarterlySecond quarterMulti segment2026-11-0419:55:002026-11-0421:00:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated33012100000137230000034384400000211832000002041100000-8130000002348300000300000005393000003189800000285187000005865700000058657000001347200000-66000001340600000045251000000005466000005071700000-17100000049007000005071700000049007000000554400000218.318.30018.318.3Please refer quick results uploaded on the BSE and NSE website. <br /> <br /> Exceptional items during the half year ended September 30, 2025 and the year ended March 31, 2026 pertain to gain on sale of 100 percent stake in its wholly owned subsidiary, namely, Cummins Sales & 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 November 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 Company is of the view that it operates in two segments viz. Engines and Lubes. Lubes segment comprises of a joint venture, which is accounted for as per equity method under relevant Ind AS. The CODM evaluates the Company's consolidated performance based on an analysis of various parameters. Engine segment comprises of the Company and its associate 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 /> The above numbers represent full numbers in the Statement of Profit and Loss of Valvoline Cummins Private Limited and are not the proportionate share in the consolidated financial results. <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. 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 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. <br /> 2026-04-012026-09-30UnauditedConsolidated67272200000274570000070017900000421273000004190600000-11161000004679500000690000001065200000616660000057182100000128358000000128358000003115700000300000311600000009719800000000144490000011164700000-17120000010993500000111647000000109935000000554400000240.2840.280040.2840.28Other expenses3189800000Other expenses61666000001357720000078790000088571000000961300000346700000070805000002700000000236100000263100000109750000032971300000135460000002129480000026461300000166270000014624800000080220000064845800000248380000080875600000174000001138643000005544000008243920000082993600000082993600000000088660000088660000021597000009610000000397300000440460000006360000001852070000019156700000234930000021506000000237430000019183000006675000000264661000000030870700000113864300000Other non-current financial assets236100000Other non-current assets1097500000Other current financial assets802200000Other current assets2483800000Lease liabilities260800000Other non-current financial liabilities625800000Other non-current liabilities397300000Lease liabilities111500000Other current financial liabilities2237800000Other current liabilities2374300000Engines32474700000Lubes10145600000Engines66224000000Lubes20179300000426203000008640330000010145600000201793000003247470000066224000000Engines6213600000Lubes198700000Engines13624400000Lubes656300000641230000014280700000641230000014280700000Engines113864300000Lubes01138643000000113864300000Engines30870700000Lubes03087070000003087070000069000000-186150000011026000000-55170000000-130100000025721000000-377200000010652000000-1041000000-225000000-4210000007438000000-29000000-6477000000-1100000003143000001315010000000029426000000102075000000000000021600000903600000000000000000000003800000007438000000-1092600000-850800000000000000051100000127266000003270000000-12810400000-3453700000116300000-333740000050001000001662700000Remeasurement (loss) / gain on defined benefit plans-218700000Share in joint venture's and associate's OCI after tax (net)-5200000-223900000Remeasurement (loss) / gain on defined benefit plans-218300000Share in joint venture's and associate's OCI after tax (net)-5300000-223600000-55000000-54900000Changes in the fair value of financial instruments-2800000-2800000Changes in the fair value of financial instruments-3400000-3400000-700000-900000-171000000-171200000