Cummins India Limited announced that its Board of Directors has unanimously approved the unaudited financial results for the quarter and half-year ended September 30, 2026. The results, along with the Statutory Auditor’s Limited Review Report, have been enclosed and uploaded to the company’s website. The board meeting was held on November 4, 2026.
Cummins India Board Approves Financial Results
On November 4, 2026, the Board of Directors of Cummins India Limited convened to review and approve its unaudited financial statements. The board unanimously sanctioned the financial results for the quarter and half-year ended September 30, 2026. This significant announcement marks a key step in the company’s financial reporting cycle.
Key Financial Highlights
The accompanying unaudited financial results show a detailed breakdown of income, expenses, and profits. For the half-year ended September 30, 2026, the company reported ₹7,001.79 crore in total income and ₹5,718.21 crore in total expenses, leading to a profit before exceptional items and tax of ₹1,283.58 crore. Profit after tax for the same period stood at ₹1,116.47 crore.
The Statement of Assets and Liabilities as of September 30, 2026, indicates total assets of ₹10,703.62 crore (standalone) and ₹11,386.43 crore (consolidated). Equity and liabilities for the standalone entity amounted to ₹10,703.62 crore, with the consolidated figure reaching ₹11,386.43 crore.
The Cash Flow Statement for the half-year ended September 30, 2026, details operating activities generating a net cash flow of ₹1,020.75 crore (standalone and consolidated). Investing activities resulted in a net cash outflow of ₹85.08 crore, while financing activities saw a substantial net cash outflow of ₹1,281.04 crore.
Auditor’s Review
Price Waterhouse & Co Chartered Accountants LLP has provided a review report on these unaudited financial results. They have stated that based on their review, nothing has come to their attention that causes them to believe the Statement has not been prepared in all material respects in accordance with the applicable Indian Accounting Standard and other generally accepted accounting principles in India. The review was conducted in accordance with the Standard on Review Engagements (SRE) 2410.
Website Disclosure
In line with regulatory requirements and corporate transparency, this intimation has been uploaded to the official company website, www.cumminsindia.com, for public access.
Source: BSE
