Cummins India Financial Statements

Cummins India (CUMMINSIND) reported revenue of ₹121.43B in FY2026 with net income of ₹23.62B. Total assets stood at ₹113.04B. Net worth was ₹84.75B (₹8,475 Cr) and free cash flow was ₹14.83B.

Cummins India Income Statement

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FY 2025 – FY 2026

Item	Chart	2025	2026
Revenue		103.91B	121.43B
Cost of Rev. Cost of Revenue		-65.95B	-76.69B
Gross Profit		37.96B	44.75B
SGA Sales, General & Admin		-17.16B	-18.80B
Op. Income Operating Income		18.95B	23.96B
PBT Profit Before Tax		23.26B	30.86B
Net Income		20.00B	23.62B
Dil. Shares Diluted Shares		277.19M	277.20M
Diluted EPS		72.15	85.20

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 2025 – FY 2026

Item	Chart	2025	2026
Curr. assets Total current assets		70.09B	81.10B
Non-curr. assets Total non-current assets		31.60B	31.94B
Total assets		101.68B	113.04B
Curr. liabilities Total current liabilities		22.58B	24.40B
Non-curr. liab. Total non-current liabilities		3.49B	3.89B
Total liabilities		26.07B	28.29B
Total equity		75.61B	84.75B
Total liab. & eq. Total liabilities & equity		101.68B	113.04B

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 2025 – FY 2026

Item	Chart	2025	2026
Net Income		25.93B	30.86B
Operating CF Cash flow Operating Activities		16.85B	17.34B
Capex Investments in PPE		-2.38B	-2.52B
Investing CF Cash flow Investing Activities		-5.82B	149.90M
Dividend Paid		-10.53B	-14.83B
Financing CF Cash flow Financing Activities		-11.68B	-14.95B
Cash (start) Cash at beginning of period		3.00B	2.35B
Cash (end) Cash at end of period		2.37B	5.00B
FCF Free Cash Flow		14.47B	14.83B

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-2026