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Cummins India Ltd.
 
BSE Code 500480
ISIN Demat INE298A01020
Book Value 304.50
NSE Code CUMMINSIND
Dividend Yield % 1.27
Market Cap 1437282.00
P/E 62.93
EPS 82.39
Face Value 2  
(Rs. in Million)
Particulars Mar 2026Mar 2025Mar 2024Mar 2023Mar 2022
INCOME :          
Gross Sales123790.00  105510.00  91000.00  79260.00  61400.00  
     Sales115590.00  99000.00  85790.00  74500.00  57330.00  
     Job Work/ Contract Receipts6260.00  4780.00  3780.00  3430.00  2920.00  
     Processing Charges / Service Income          
     Revenue from property development          
     Other Operational Income1930.00  1730.00  1420.00  1320.00  1150.00  
Less: Excise Duty          
Net Sales121430.00  103390.00  89590.00  77440.00  61400.00  
EXPENDITURE :          
Increase/Decrease in Stock-1060.00  -170.00  140.00  -1180.00  -360.00  
Raw Material Consumed77740.00  66090.00  57560.00  53490.00  41430.00  
     Opening Raw Materials5870.00  5190.00  4540.00  4160.00  2790.00  
     Purchases Raw Materials70030.00  60200.00  49140.00  46370.00  37320.00  
     Closing Raw Materials6250.00  5870.00  5190.00  4540.00  4160.00  
     Other Direct Purchases / Brought in cost8100.00  6570.00  9070.00  7490.00  5480.00  
     Other raw material cost0.00  0.00  0.00  0.00  0.00  
Power & Fuel Cost320.00  320.00  270.00  270.00  250.00  
     Electricity & Power320.00  320.00  270.00  270.00  250.00  
     Oil, Fuel & Natural gas0.00  0.00  0.00  0.00  0.00  
     Coals etc0.00  0.00  0.00  0.00  0.00  
     Other power & fuel0.00  0.00  0.00  0.00  0.00  
Employee Cost7950.00  7740.00  7790.00  6300.00  5960.00  
     Salaries, Wages & Bonus6580.00  6490.00  6680.00  5300.00  4950.00  
     Contributions to EPF & Pension Funds870.00  800.00  740.00  650.00  660.00  
     Workmen and Staff Welfare Expenses490.00  440.00  380.00  350.00  350.00  
     Other Employees Cost0.00  0.00  0.00  0.00  0.00  
Other Manufacturing Expenses2690.00  2440.00  2090.00  1750.00  1490.00  
     Sub-contracted / Out sourced services          
     Processing Charges450.00  340.00  380.00  320.00  250.00  
     Repairs and Maintenance570.00  500.00  500.00  440.00  370.00  
     Packing Material Consumed          
     Other Mfg Exp1670.00  1590.00  1210.00  980.00  870.00  
General and Administration Expenses6090.00  4800.00  3140.00  3460.00  3240.00  
     Rent , Rates & Taxes260.00  100.00  250.00  110.00  180.00  
     Insurance240.00  220.00  200.00  160.00  120.00  
     Printing and stationery1150.00  1140.00  970.00  770.00  710.00  
     Professional and legal fees          
     Traveling and conveyance          
     Other Administration4430.00  3330.00  1730.00  2410.00  2240.00  
Selling and Distribution Expenses1370.00  1190.00  770.00  780.00  510.00  
     Handling and Clearing Charges0.00  0.00  0.00  0.00  0.00  
     Other Selling Expenses1060.00  980.00  590.00  660.00  500.00  
Miscellaneous Expenses400.00  380.00  210.00  170.00  160.00  
     Bad debts /advances written off10.00    10.00  10.00  0.00  
     Provision for doubtful debts  40.00  0.00  0.00    
     Losson disposal of fixed assets(net)0.00          
     Losson foreign exchange fluctuations10.00          
     Losson sale of non-trade current investments          
     Other Miscellaneous Expenses370.00  340.00  200.00  160.00  160.00  
Less: Expenses Capitalised          
Total Expenditure95500.00  82770.00  71980.00  65030.00  52660.00  
Operating Profit (Excl OI)25930.00  20620.00  17610.00  12410.00  8740.00  
Other Income7220.00  6320.00  5690.00  4210.00  2990.00  
     Interest Received1890.00  1690.00  1210.00  740.00  590.00  
     Dividend Received2170.00  1800.00  1900.00  1120.00  450.00  
     Profit on sale of Fixed Assets  60.00  20.00  20.00  60.00  
     Profits on sale of Investments750.00  460.00  520.00  440.00  180.00  
     Provision Written Back20.00    10.00  10.00  60.00  
     Foreign Exchange Gains  20.00  10.00  80.00  70.00  
     Others2400.00  2290.00  2030.00  1800.00  1590.00  
Operating Profit33150.00  26940.00  23290.00  16630.00  11730.00  
Interest120.00  150.00  270.00  160.00  120.00  
     InterestonDebenture / Bonds          
     Interest on Term Loan0.00  30.00  150.00  110.00  60.00  
     Intereston Fixed deposits          
     Bank Charges etc          
     Other Interest120.00  120.00  120.00  50.00  60.00  
PBDT33030.00  26790.00  23020.00  16470.00  11610.00  
Depreciation1990.00  1830.00  1580.00  1400.00  1340.00  
Profit Before Taxation & Exceptional Items31040.00  24960.00  21450.00  15060.00  10270.00  
Exceptional Income / Expenses-500.00    -20.00  -140.00  1320.00  
Profit Before Tax30540.00  24960.00  21430.00  14920.00  11590.00  
Provision for Tax7240.00  5900.00  4820.00  3620.00  2730.00  
     Current Income Tax7060.00  5940.00  5070.00  3540.00  2610.00  
     Deferred Tax50.00  -30.00  -90.00  70.00  150.00  
     Other taxes130.00  -10.00  -160.00  10.00  -30.00  
Profit After Tax23300.00  19060.00  16610.00  11300.00  8870.00  
Extra items0.00  0.00  0.00  0.00  0.00  
Minority Interest          
Share of Associate          
Other Consolidated Items          
Consolidated Net Profit23300.00  19060.00  16610.00  11300.00  8870.00  
Adjustments to PAT          
Profit Balance B/F58400.00  49870.00  41860.00  36800.00  31970.00  
Appropriations81700.00  68930.00  58470.00  48100.00  40830.00  
     General Reserves          
     Proposed Equity Dividend          
     Corporate dividend tax          
     Other Appropriation9290.00  5540.00  3600.00  2910.00  2220.00  
Equity Dividend %3300.00  2575.00  1900.00  1250.00  925.00  
Earnings Per Share84.00  69.00  60.00  41.00  32.00  
Adjusted EPS84.00  69.00  60.00  41.00  32.00  
 
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