Cummins India Limited (NSE:CUMMINSIND)

Cummins India Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	-	5,000	2,350	2,999	3,967	1,774
Short-Term Investments	-	20,472	26,208	13,132	9,958	14,560
Trading Asset Securities	-	13,599	5,724	10,647	10,479	5,724
Cash & Short-Term Investments	39,071	39,071	34,282	26,777	24,404	22,058
Cash Growth	13.97%	13.97%	28.03%	9.72%	10.64%	61.47%
Accounts Receivable	-	28,284	22,866	20,882	15,980	12,791
Other Receivables	-	51.7	45.5	26.5	29.5	62.5
Receivables	-	28,336	22,912	20,909	16,009	12,854
Inventory	-	11,685	10,041	9,497	9,037	7,375
Other Current Assets	-	2,011	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	-	1,155	1,205	1,026	16.3	10.3
Long-Term Deferred Charges	-	137.8	223.9	292.8	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

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	-	16,500	15,671	14,088	11,495	9,997
Accrued Expenses	-	4,461	3,312	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	31.6	-	-	-
Current Unearned Revenue	-	1,219	796.3	725.2	712.8	318.9
Other Current Liabilities	-	1,497	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	-	931	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	-	1,575	1,640	1,311	1,127	821.2
Total Liabilities	-	28,291	26,071	23,582	21,604	19,670

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	-	554.4	554.4	554.4	554.4	554.4
Retained Earnings	-	83,591	74,597	65,259	56,823	50,742
Comprehensive Income & Other	-	606.2	462.4	310.1	205.2	152.9
Shareholders' Equity	84,752	84,752	75,614	66,123	57,582	51,450
Total Liabilities & Equity	-	113,042	101,685	89,705	79,186	71,120

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	365.1	365.1	296.6	1,270	3,761	4,175
Net Cash (Debt)	38,706	38,706	33,986	25,507	20,644	17,882
Net Cash Growth	13.89%	13.89%	33.24%	23.56%	15.44%	34.82%
Net Cash Per Share	139.62	139.63	122.60	92.02	74.47	64.51
Filing Date Shares Outstanding	277.21	277.2	277.2	277.2	277.2	277.2
Total Common Shares Outstanding	277.21	277.2	277.2	277.2	277.2	277.2
Working Capital	-	56,705	47,500	38,853	32,081	26,688
Book Value Per Share	305.74	305.74	272.78	238.54	207.73	185.60
Tangible Book Value	83,597	83,597	74,409	65,098	57,566	51,439
Tangible Book Value Per Share	301.58	301.58	268.43	234.84	207.67	185.57
Land	-	293.3	296.9	296.9	297.2	361.2
Buildings	-	8,594	8,364	8,078	7,883	8,487
Machinery	-	14,517	13,371	12,408	11,983	11,212
Construction In Progress	-	774	781.6	946.5	412.9	603.7
Leasehold Improvements	-	116	116	122.1	115.7	72.1

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 7, 2026

Data Sources Report a data error