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Below are the financial statements of Cummins India, including the income statement and balance sheet for the company's latest fiscal year. All figures are accurate, verifiable, and fully traceable to the original annual filing where disclosed.
Below are the financial statements of Cummins India, including the income statement and balance sheet for the company's latest fiscal year. All figures are accurate, verifiable, and fully traceable to the original annual filing where disclosed.
| All figures in billions of INR | 2024 as of 2024-03-31 | 2023 as of 2023-03-31 |
|---|---|---|
| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 11.59a | 11.33a |
| Capital work-in-progress (including investment property in progress) | 0.95a | 0.41a |
| Right-of-use assets | 0.37a | 0.36a |
| Investment properties | 9.77a | 10.19a |
| Intangible assets | 1.3a | 0.38a |
| Intangible assets under development | 0.02a | 0a |
| Financial assets | — | — |
| Investments in joint ventures and an associate | 4.63a | 4.1a |
| Other non-current financial assets | 0.14a | 0.12a |
| Income tax assets (net) | 0.58a | 0.35a |
| Other non-current assets | 0.94a | 0.96a |
| Non-current assets | 30.28a | 28.2a |
| Current assets | — | — |
| Inventories | 9.5a | 9.04a |
| Financial assets | — | — |
| Investments | 11.78a | 10.48a |
| Trade receivables | 20.85a | 15.97a |
| Cash and cash equivalents | 3a | 3.97a |
| Other bank balances | 12.13a | 9.9a |
| Other current financial assets | 0.39a | 0.43a |
| Other current assets | 1.75a | 1.2a |
| Assets classified as held for sale | 0.03a | 0.01a |
| Current assets | 59.42a | 50.98a |
| Total | 89.71a | 79.19a |
| Equity and liabilities | — | — |
| Equity | — | — |
| Equity share capital | 0.55a | 0.55a |
| Other equity | — | — |
| Retained earnings | 53.84a | 45.4a |
| Other reserves | 11.73a | 11.63a |
| Equity | 66.12a | 57.58a |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Lease liabilities | 0.2a | 0.2a |
| Other non-current financial liabilities | 0.61a | 0.41a |
| Provisions | 1.21a | 1.05a |
| Deferred tax liabilities (net) | 0.87a | 1.01a |
| Other non-current liabilities | 0.12a | 0.03a |
| Non-current liabilities | 3.01a | 2.7a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 1a | 3.5a |
| Trade payables | — | — |
| Total outstanding dues of micro and small enterprises | 0.72a | 0.7a |
| Total outstanding dues of creditors other than micro and small enterprises | 13.37a | 10.79a |
| Lease liabilities | 0.07a | 0.06a |
| Other current financial liabilities | 1.51a | 1.03a |
| Other current liabilities | 2.27a | 1.45a |
| Provisions | 1.64a | 1.37a |
| Current liabilities | 20.57a | 18.9a |
| Total | 89.71a | 79.19a |
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