Cummins India Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	2,350	2,999	3,967	1,774	1,216
Short-Term Investments	-	26,208	13,132	9,958	14,560	9,178
Trading Asset Securities	-	5,724	10,647	10,479	5,724	3,267
Cash & Short-Term Investments	33,651	34,282	26,777	24,404	22,058	13,661
Cash Growth	20.10%	28.03%	9.72%	10.64%	61.47%	-2.59%
Accounts Receivable	-	22,866	20,882	15,980	12,791	11,149
Other Receivables	-	45.5	26.5	29.5	62.5	112.2
Receivables	-	22,912	20,909	16,009	12,854	11,261
Inventory	-	10,041	9,497	9,037	7,375	5,642
Other Current Assets	-	2,851	2,240	1,534	1,847	1,992
Total Current Assets	-	70,085	59,422	50,985	44,134	32,556
Property, Plant & Equipment	-	13,705	12,901	12,103	12,481	12,471
Long-Term Investments	-	5,502	4,633	4,095	3,143	2,724
Other Intangible Assets	-	946.6	835.9	16.3	10.3	491.5
Long-Term Deferred Charges	-	482.5	482.5	361.7	413.6	-
Other Long-Term Assets	-	10,965	11,431	11,626	10,939	11,320
Total Assets	-	101,685	89,705	79,186	71,120	59,562
Accounts Payable	-	15,671	14,088	11,495	9,997	7,310
Accrued Expenses	-	3,343	2,798	1,690	1,915	1,707
Short-Term Debt	-	-	1,000	3,500	3,947	202.2
Current Portion of Leases	-	92.4	71.3	59.8	49.7	43.6
Current Unearned Revenue	-	796.3	725.2	712.8	318.9	303.5
Other Current Liabilities	-	2,682	1,887	1,446	1,219	1,520
Total Current Liabilities	-	22,585	20,569	18,904	17,446	11,087
Long-Term Leases	-	204.2	198.5	200.7	178.8	151.3
Long-Term Unearned Revenue	-	256	119.6	32.7	32.2	27.5
Pension & Post-Retirement Benefits	-	523.7	511.5	331.8	257.1	250.7
Long-Term Deferred Tax Liabilities	-	862.1	871.8	1,008	935	785.7
Other Long-Term Liabilities	-	1,640	1,311	1,127	821.2	746.5
Total Liabilities	-	26,071	23,582	21,604	19,670	13,048
Common Stock	-	554.4	554.4	554.4	554.4	554.4
Retained Earnings	-	74,597	65,259	56,823	50,742	45,835
Comprehensive Income & Other	-	462.4	310.1	205.2	152.9	124.7
Shareholders' Equity	78,951	75,614	66,123	57,582	51,450	46,514
Total Liabilities & Equity	-	101,685	89,705	79,186	71,120	59,562
Total Debt	243.5	296.6	1,270	3,761	4,175	397.1
Net Cash (Debt)	33,407	33,986	25,507	20,644	17,882	13,264
Net Cash Growth	20.43%	33.24%	23.56%	15.44%	34.82%	48.93%
Net Cash Per Share	120.51	122.60	92.02	74.47	64.51	47.85
Filing Date Shares Outstanding	277.27	277.2	277.2	277.2	277.2	277.2
Total Common Shares Outstanding	277.27	277.2	277.2	277.2	277.2	277.2
Working Capital	-	47,500	38,853	32,081	26,688	21,469
Book Value Per Share	284.81	272.78	238.54	207.73	185.60	167.80
Tangible Book Value	77,620	74,667	65,287	57,566	51,439	46,022
Tangible Book Value Per Share	280.01	269.36	235.52	207.67	185.57	166.03
Land	-	296.9	296.9	297.2	361.2	361.2
Buildings	-	8,364	8,078	7,883	8,487	8,399
Machinery	-	13,370	12,408	11,983	11,212	10,701
Construction In Progress	-	781.6	946.5	412.9	603.7	794
Leasehold Improvements	-	116.1	122.1	115.7	72.1	71.9

Source: S&P Global Market Intelligence. Standard template. Financial Sources.