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India LimitedMain BoardEquity2026-04-012027-03-312026-11-042026-09-28INRCroresQuarterlySecond quarterSingle segmentEngines2026-11-0419:55:002026-11-0421:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-02-04https://www.cummins.com/en-na/en/in/investors/india-corporate-governancefalsefalseThe Company has no loans and debt securities.2026-07-012026-09-30UnauditedStandalone33012100000151480000034526900000211832000002041100000-8130000002348300000300000005393000003189800000285187000006008200000060082000001347200000-790000013393000000466890000000004668900000-1658000004503100000554400000216.8416.840016.8416.84Please 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 /> 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 /> 2026-04-012026-09-30UnauditedStandalone67272200000312570000070397900000421273000004190600000-1116100000467950000069000000106520000061666000005718210000013215800000013215800000311570000011000003116800000010099000000000010099000000-1659000009933100000554400000236.4336.430036.4336.43Other Expenses3189800000Other Expenses616660000013577200000787900000885710000009613000003467000000252400000270000000023610000026310000001097500000261432000001354600000021294800000264613000001662700000146248000000802200000648458000002483800000808756000001740000001070362000005544000007560560000076160000000761600000000000886600000886600000215970000096650000003973000004410100000063600000018520700000191567000002349300000215060000003041800000191830000000264661000000030876200000107036200000Other non-current financial assets236100000Other non-current assets1097500000Other current financial assets802200000Other current assets2483800000Lease liabilities260800000Other non-current financial liabilities625800000Other non-current liabilities397300000Lease liabilities111500000Other current financial liabilities2237800000Current tax liabilities (net)667500000Other current liabilities237430000069000000-186150000011026000000-55170000000-130100000025721000000-377200000010652000000-1041000000-225000000-421000003800000007438000000-29000000-6477000000-110000000-657000001315010000000029426000000102075000000000000021600000903600000000000000000000003800000007438000000-1092600000-850800000000000000051100000127266000003270000000-12810400000-3453700000116300000-333740000050001000001662700000Remeasurement (loss) / gain on defined benefit plans-218700000-218700000Remeasurement (loss) / gain on defined benefit plans-218300000-218300000-55000000-54900000Changes in the fair value of financial instruments-2800000-2800000Changes in the fair value of financial instruments-3400000-3400000-700000-900000-165800000-165900000Cummins India Limited******Shveta Arya******Managing DirectorRemuneration29000000Approved2900000000Cummins India Limited******Soma D Ghosh******Chief Financial OfficerRemuneration9800000Approved980000000Cummins India Limited******Vinaya Joshi******Company SecretaryRemuneration3000000Approved300000000Cummins India Limited******Rekha******Independent DirectorAny other transactionSitting fees and commission1700000Approved170000000Cummins India Limited******Lira Goswami******Independent DirectorAny other transactionSitting fees and commission1800000Approved180000000Cummins India Limited******Vibha Paul Rishi******Independent DirectorAny other transactionSitting fees and commission1800000Approved180000000Cummins India Limited******Sekhar Natarajan******Independent DirectorAny other transactionSitting fees and commission1800000Approved180000000Cummins India Limited******Farokh Subedar******Independent DirectorAny other transactionSitting fees and commission1700000Approved170000000Cummins India Limited******Cummins India Limited Officers Provident Fund******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust117200000Approved11720000000Cummins India Limited******Cummins Group Employees Superannuation Scheme******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust89800000Approved8980000000Cummins India Limited******Cummins Group Employees Gratuity Scheme******Entities with joint control or significant influence over entityAny other transactionContribution Paid to Trust555400000Approved55540000000Cummins 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 Trust126000000Approved12600000000Cummins India Limited******Cummins India Foundation******Enterprise with common key management personnelAny other transactionDonation Paid234400000Approved23440000000Cummins India Limited******Valvoline Cummins Private Limited******Joint VentureDividend received380000000Approved38000000000Cummins India Limited******Cummins Inc.******ParentDividend paid6503100000Approved650310000000Cummins India Limited******Tata Cummins Private Limited******Enterprise with common key management personnelPurchase of goods or services22365800000Approved7565600000809500000897800000Cummins India Limited******Chongqing Cummins Engine Co Ltd******Fellow SubsidiaryPurchase of goods or services794500000Approved1938000003050000034800000Cummins India Limited******Cummins (China) Investment Co. 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