Cummins India Financial Statements

Cummins India (CUMMINSIND) reported revenue of ₹108.38B in FY2025 with net income of ₹20.00B. Total assets stood at ₹101.68B and free cash flow was ₹14.47B.

Cummins India Income Statement

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FY 2021 – FY 2025

Item	Chart	2021	2022	2023	2024	2025
Revenue		46.34B	64.14B	80.80B	93.78B	108.38B
Cost of Rev. Cost of Revenue		-27.64B	-41.07B	-52.23B	-57.71B	-65.95B
Gross Profit		18.70B	23.07B	28.58B	36.07B	42.43B
SGA Sales, General & Admin		-10.14B	-11.76B	-13.02B	-14.60B	-17.16B
Op. Income Operating Income		7.29B	9.96B	14.14B	19.89B	23.42B
PBT Profit Before Tax		7.12B	12.07B	13.83B	19.59B	23.26B
Net Income		6.35B	9.34B	12.28B	17.21B	20.00B
Dil. Shares Diluted Shares		277.20M	277.20M	277.20M	277.20M	277.19M
Diluted EPS		22.91	33.68	44.31	62.07	72.15

Figures in ₹ — millions (M), billions (B), trillions (T). EPS is earnings per share.

Understanding the Income Statement

The income statement shows Cummins India's revenue and expenses over a period. Revenue minus costs gives gross profit; after operating expenses, interest, and taxes, the remainder is net income. Diluted EPS divides net income by all shares that could exist if options and convertibles were exercised.

Cummins India Balance Sheet

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FY 2021 – FY 2025

Item	Chart	2021	2022	2023	2024	2025
Curr. assets Total current assets		32.56B	44.13B	50.98B	59.42B	70.09B
Non-curr. assets Total non-current assets		27.01B	26.99B	28.20B	30.28B	31.60B
Total assets		59.56B	71.12B	79.19B	89.71B	101.68B
Curr. liabilities Total current liabilities		11.09B	17.45B	18.90B	20.57B	22.58B
Non-curr. liab. Total non-current liabilities		1.96B	2.22B	2.70B	3.01B	3.49B
Total liabilities		13.05B	19.67B	21.60B	23.58B	26.07B
Total equity		46.51B	51.45B	57.58B	66.12B	75.61B
Total liab. & eq. Total liabilities & equity		59.56B	71.12B	79.19B	89.71B	101.68B

Figures in ₹ — millions (M), billions (B), trillions (T).

Understanding the Balance Sheet

The balance sheet captures Cummins India's financial position at a point in time — what it owns (assets), what it owes (liabilities), and the residual value to shareholders (equity). Total assets always equals total liabilities plus equity.

Cummins India Cash Flow Statement

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FY 2021 – FY 2025

Item	Chart	2021	2022	2023	2024	2025
Net Income		8.25B	12.07B	15.91B	22.05B	25.93B
Operating CF Cash flow Operating Activities		7.89B	7.12B	8.20B	12.85B	16.85B
Capex Investments in PPE		-779.90M	-1.52B	-1.62B	-2.88B	-2.38B
Investing CF Cash flow Investing Activities		154.50M	-5.86B	691.40M	-2.68B	-5.82B
Dividend Paid		-3.88B	-4.44B	-6.24B	-8.59B	-10.53B
Financing CF Cash flow Financing Activities		-8.73B	-822.50M	-6.87B	-11.34B	-11.68B
Cash (start) Cash at beginning of period		1.81B	1.22B	1.77B	3.97B	3.00B
Cash (end) Cash at end of period		1.22B	1.77B	3.97B	3.00B	2.37B
FCF Free Cash Flow		7.11B	5.60B	6.58B	9.97B	14.47B

Figures in ₹ — millions (M), billions (B), trillions (T).

Understanding Cash Flow

The cash flow statement tracks how Cummins India's cash moves through operations, investing, and financing activities. Free cash flow — operating cash minus capital expenditure — shows what is available to return to shareholders.

Data from audited consolidated filings. For educational purposes only — not investment advice. Last update: Mar-2025