Cummins India Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	23,741	2,350	2,999	3,967	1,774
Short-Term Investments	15,484	26,208	13,132	9,958	14,560
Trading Asset Securities	-	5,724	10,647	10,479	5,724
Cash & Short-Term Investments	39,225	34,282	26,777	24,404	22,058
Cash Growth	14.42%	28.03%	9.72%	10.64%	61.47%
Accounts Receivable	27,543	22,866	20,882	15,980	12,791
Other Receivables	-	45.5	26.5	29.5	62.5
Receivables	27,543	22,912	20,909	16,009	12,854
Inventory	11,685	10,041	9,497	9,037	7,375
Other Current Assets	2,650	2,851	2,240	1,534	1,847
Total Current Assets	81,102	70,085	59,422	50,985	44,134
Property, Plant & Equipment	14,452	13,705	12,901	12,103	12,481
Long-Term Investments	6,048	5,502	4,633	4,095	3,143
Other Intangible Assets	1,292	946.6	835.9	16.3	10.3
Long-Term Deferred Charges	-	482.5	482.5	361.7	413.6
Other Long-Term Assets	10,149	10,965	11,431	11,626	10,939
Total Assets	113,042	101,685	89,705	79,186	71,120
Accounts Payable	16,500	15,671	14,088	11,495	9,997
Accrued Expenses	-	3,343	2,798	1,690	1,915
Short-Term Debt	-	-	1,000	3,500	3,947
Current Portion of Leases	164.8	92.4	71.3	59.8	49.7
Current Income Taxes Payable	555.6	-	-	-	-
Current Unearned Revenue	-	796.3	725.2	712.8	318.9
Other Current Liabilities	7,177	2,682	1,887	1,446	1,219
Total Current Liabilities	24,397	22,585	20,569	18,904	17,446
Long-Term Leases	200.3	204.2	198.5	200.7	178.8
Long-Term Unearned Revenue	226.3	256	119.6	32.7	32.2
Pension & Post-Retirement Benefits	-	523.7	511.5	331.8	257.1
Long-Term Deferred Tax Liabilities	960.7	862.1	871.8	1,008	935
Other Long-Term Liabilities	2,506	1,640	1,311	1,127	821.2
Total Liabilities	28,291	26,071	23,582	21,604	19,670
Common Stock	554.4	554.4	554.4	554.4	554.4
Retained Earnings	72,171	74,597	65,259	56,823	50,742
Comprehensive Income & Other	12,026	462.4	310.1	205.2	152.9
Shareholders' Equity	84,752	75,614	66,123	57,582	51,450
Total Liabilities & Equity	113,042	101,685	89,705	79,186	71,120
Total Debt	365.1	296.6	1,270	3,761	4,175
Net Cash (Debt)	38,860	33,986	25,507	20,644	17,882
Net Cash Growth	14.34%	33.24%	23.56%	15.44%	34.82%
Net Cash Per Share	140.19	122.60	92.02	74.47	64.51
Filing Date Shares Outstanding	277.19	277.2	277.2	277.2	277.2
Total Common Shares Outstanding	277.19	277.2	277.2	277.2	277.2
Working Capital	56,705	47,500	38,853	32,081	26,688
Book Value Per Share	305.75	272.78	238.54	207.73	185.60
Tangible Book Value	83,459	74,667	65,287	57,566	51,439
Tangible Book Value Per Share	301.09	269.36	235.52	207.67	185.57
Land	-	296.9	296.9	297.2	361.2
Buildings	-	8,364	8,078	7,883	8,487
Machinery	-	13,370	12,408	11,983	11,212
Construction In Progress	-	781.6	946.5	412.9	603.7
Leasehold Improvements	-	116.1	122.1	115.7	72.1