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HOME   >  CORPORATE INFO > PROFIT & LOSS
Profit & Loss      
Cummins India Ltd.
BSE Code 500480
ISIN Demat INE298A01020
Book Value 274.43
NSE Code CUMMINSIND
Dividend Yield % 1.31
Market Cap 1091447.28
P/E 52.59
EPS 74.86
Face Value 2  
(Rs. in Millions)
Particulars Mar 2025Mar 2024Mar 2023Mar 2022Mar 2021
INCOME :          
Gross Sales105510.00  91000.00  79260.00  61400.00  43292.40  
     Sales99000.00  85790.00  74500.00  57330.00  40406.30  
     Job Work/ Contract Receipts4780.00  3780.00  3430.00  2920.00  2154.60  
     Processing Charges / Service Income          
     Revenue from property development          
     Other Operational Income1730.00  1420.00  1320.00  1150.00  731.50  
Less: Excise Duty          
Net Sales103390.00  89590.00  77440.00  61400.00  43292.40  
EXPENDITURE :          
Increase/Decrease in Stock-170.00  140.00  -1180.00  -360.00  -186.20  
Raw Material Consumed66090.00  57560.00  53490.00  41430.00  27792.10  
     Opening Raw Materials5190.00  4540.00  4160.00  2790.00  3139.50  
     Purchases Raw Materials60200.00  49140.00  46370.00  37320.00  23091.80  
     Closing Raw Materials5870.00  5190.00  4540.00  4160.00  2785.80  
     Other Direct Purchases / Brought in cost6570.00  9070.00  7490.00  5480.00  4346.60  
     Other raw material cost0.00  0.00  0.00  0.00  0.00  
Power & Fuel Cost320.00  270.00  270.00  250.00  189.10  
     Electricity & Power320.00  270.00  270.00  250.00  189.10  
     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 Cost7740.00  7790.00  6300.00  5960.00  4926.30  
     Salaries, Wages & Bonus6490.00  6680.00  5300.00  4950.00  4135.50  
     Contributions to EPF & Pension Funds800.00  740.00  650.00  660.00  538.80  
     Workmen and Staff Welfare Expenses440.00  380.00  350.00  350.00  252.00  
     Other Employees Cost0.00  0.00  0.00  0.00  0.00  
Other Manufacturing Expenses2440.00  2090.00  1750.00  1490.00  1138.00  
     Sub-contracted / Out sourced services          
     Processing Charges340.00  380.00  320.00  250.00  210.20  
     Repairs and Maintenance500.00  500.00  440.00  370.00  293.90  
     Packing Material Consumed          
     Other Mfg Exp1590.00  1210.00  980.00  870.00  633.90  
General and Administration Expenses4800.00  3140.00  3460.00  3240.00  2918.90  
     Rent , Rates & Taxes100.00  250.00  110.00  180.00  182.90  
     Insurance220.00  200.00  160.00  120.00  107.90  
     Printing and stationery1140.00  970.00  770.00  710.00  622.30  
     Professional and legal fees          
     Traveling and conveyance          
     Other Administration3330.00  1730.00  2410.00  2240.00  2005.80  
Selling and Distribution Expenses1190.00  770.00  780.00  510.00  365.30  
     Handling and Clearing Charges0.00  0.00  0.00  0.00  0.00  
     Other Selling Expenses980.00  590.00  660.00  500.00  346.40  
Miscellaneous Expenses320.00  210.00  170.00  160.00  379.50  
     Bad debts /advances written off0.00  10.00  10.00  0.00  11.00  
     Provision for doubtful debts40.00  0.00  0.00      
     Losson disposal of fixed assets(net)        207.70  
     Losson foreign exchange fluctuations          
     Losson sale of non-trade current investments          
     Other Miscellaneous Expenses280.00  200.00  160.00  160.00  160.80  
Less: Expenses Capitalised          
Total Expenditure82720.00  71980.00  65030.00  52660.00  37523.00  
Operating Profit (Excl OI)20680.00  17610.00  12410.00  8740.00  5769.40  
Other Income6270.00  5690.00  4210.00  2990.00  3727.10  
     Interest Received1690.00  1210.00  740.00  590.00  759.40  
     Dividend Received1800.00  1900.00  1120.00  450.00  966.70  
     Profit on sale of Fixed Assets60.00  20.00  20.00  60.00    
     Profits on sale of Investments460.00  520.00  440.00  180.00  238.70  
     Provision Written Back0.00  10.00  10.00  60.00  25.60  
     Foreign Exchange Gains20.00  10.00  80.00  70.00  37.10  
     Others2230.00  2030.00  1800.00  1590.00  1699.60  
Operating Profit26940.00  23290.00  16630.00  11730.00  9496.50  
Interest150.00  270.00  160.00  120.00  161.70  
     InterestonDebenture / Bonds          
     Interest on Term Loan30.00  150.00  110.00  60.00  95.00  
     Intereston Fixed deposits          
     Bank Charges etc          
     Other Interest120.00  120.00  50.00  60.00  66.70  
PBDT26790.00  23020.00  16470.00  11610.00  9334.80  
Depreciation1830.00  1580.00  1400.00  1340.00  1255.20  
Profit Before Taxation & Exceptional Items24960.00  21450.00  15060.00  10270.00  8079.60  
Exceptional Income / Expenses  -20.00  -140.00  1320.00    
Profit Before Tax24960.00  21430.00  14920.00  11590.00  8079.60  
Provision for Tax5900.00  4820.00  3620.00  2730.00  1900.90  
     Current Income Tax5940.00  5070.00  3540.00  2610.00  1877.50  
     Deferred Tax-30.00  -90.00  70.00  150.00  23.40  
     Other taxes-10.00  -160.00  10.00  -30.00  0.00  
Profit After Tax19060.00  16610.00  11300.00  8870.00  6178.70  
Extra items0.00  0.00  0.00  0.00  0.00  
Minority Interest          
Share of Associate          
Other Consolidated Items          
Consolidated Net Profit19060.00  16610.00  11300.00  8870.00  6178.70  
Adjustments to PAT          
Profit Balance B/F49870.00  41860.00  36800.00  31970.00  29672.00  
Appropriations68930.00  58470.00  48100.00  40830.00  35850.70  
     General Reserves          
     Proposed Equity Dividend          
     Corporate dividend tax          
     Other Appropriation5540.00  3600.00  2910.00  2220.00  1941.90  
Equity Dividend %2575.00  1900.00  1250.00  925.00  750.00  
Earnings Per Share69.00  60.00  41.00  32.00  22.00  
Adjusted EPS69.00  60.00  41.00  32.00  22.00  
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