Cummins India Limited’s 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 shared. The board meeting, which commenced at 19:55 hrs. (IST) and concluded at 21:00 hrs. (IST), also covered other inter-alia matters as detailed in the announcement.
Board Approves Financial Results
The Board of Directors of Cummins India Limited convened on Wednesday, November 4, 2026, to review and unanimously approve the unaudited financial results for the quarter and half year ended September 30, 2026. This significant approval marks a key step in the company’s financial reporting cycle.
Key Financial Information and Disclosure
The announcement includes the Statutory Auditor’s Limited Review Report alongside the financial results. The board meeting commenced at 19:55 hrs. (IST) and concluded at 21:00 hrs. (IST). Details of the financial performance for the respective periods are available in the enclosed documents. This intimation has also been uploaded on the company’s official website, www.cumminsindia.com.
Auditor’s Review
Price Waterhouse & Co Chartered Accountants LLP, the independent auditor, has conducted a review of the unaudited financial results. Their report, dated November 04, 2026, states 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 recognition and measurement principles laid down in the Indian Accounting Standard and other accounting principles generally accepted in India.
Financial Highlights
The unaudited consolidated financial results reveal the company’s performance across various periods. For the half year ended September 30, 2026, the total income stood at ₹7,001.79 crore, with total expenses amounting to ₹5,718.21 crore, resulting in profit before exceptional items and tax of ₹1,283.58 crore. The profit after tax for the same period was ₹1,116.47 crore.
On a standalone basis, for the half year ended September 30, 2026, total income was ₹7,039.79 crore and total expenses were ₹5,718.21 crore, yielding a profit before exceptional items and tax of ₹1,321.58 crore. The profit after tax for the standalone entity reached ₹1,009.90 crore.
The Statement of Assets and Liabilities as at September 30, 2026, shows total assets of ₹10,703.62 crore (standalone) and ₹11,386.43 crore (consolidated). Total equity and liabilities for the same date were ₹10,703.62 crore (standalone) and ₹11,386.43 crore (consolidated).
Source: BSE
