News ArticleCummins India Limited Releases Unaudited Q2 and H1 2026 Financial Results with Auditor Review
Price Waterhouse & Co Chartered Accountants LLP reports no material misstatements in quarterly and half-year financial statements ending September 30, 2026
Cummins India Limited announced its unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026. The results include the performance of joint ventures and associates such as Cummins Generator Technologies India Private Limited and Valvoline Cummins Private Limited. The filings have been reviewed by Price Waterhouse & Co Chartered Accountants LLP with no material misstatements noted.
Cummins India Limited
Financial Results
Cummins India Limited has announced its unaudited financial results for the quarter and half year ended September 30, 2026, including standalone and consolidated figures. The results cover the company’s operations and its interest in joint ventures and associates.
The financial results were approved unanimously by the Board of Directors at their meeting held on November 4, 2026. The standalone and consolidated results have been reviewed by Price Waterhouse & Co Chartered Accountants LLP, who found no material misstatements.
The consolidated financial statements include the company’s 48.74% holding in Cummins Generator Technologies India Private Limited and 50% in Valvoline Cummins Private Limited.
The Board Meeting commenced at 19:55 IST and concluded at 21:00 IST on November 4, 2026. The company has also uploaded the results and auditor’s limited review report on its website at www.cumminsindia.com.
The unaudited financial results were prepared in accordance with Indian Accounting Standard 34 (Interim Financial Reporting) and comply with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements, 2015.
Highlights
- Board approved unaudited results for Q2 and H1 ended September 30, 2026
- Price Waterhouse & Co Chartered Accountants LLP conducted limited review with no exceptions
- Consolidated results include 48.74% stake in Cummins Generator Technologies India and 50% stake in Valvoline Cummins
- Results prepared under Indian Accounting Standard 34 and SEBI regulations
- Financial statements disclosed on company’s website for transparency
Key Data Snapshot
What happened
- Cummins India’s Board unanimously approved the unaudited standalone and consolidated financial results for Q2 and H1 ended September 30, 2026.
- The financial results include the company’s share in joint ventures and associates.
- Price Waterhouse & Co Chartered Accountants LLP conducted a limited review and reported no material misstatements.
Key details
- Consolidated financial results incorporate 48.74% stake in Cummins Generator Technologies India Private Limited and 50% stake in Valvoline Cummins Private Limited.
- The results have been prepared as per Indian Accounting Standard 34 and SEBI Listing Regulations, 2015.
- The Board meeting started at 19:55 IST and ended at 21:00 IST on November 4, 2026.
- Results and auditor’s report are publicly available on the company’s website.
Regulatory and governance context
- Results submitted in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
- Reviewed according to the Standard on Review Engagements 2410 issued by the Institute of Chartered Accountants of India.
Highlights
- Board approved unaudited results for Q2 and H1 ended September 30, 2026
- Price Waterhouse & Co Chartered Accountants LLP conducted limited review with no exceptions
- Consolidated results include 48.74% stake in Cummins Generator Technologies India and 50% stake in Valvoline Cummins
- Results prepared under Indian Accounting Standard 34 and SEBI regulations
- Financial statements disclosed on company’s website for transparency
Disclosures
- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
- Indian Accounting Standard 34 (Ind AS 34)
- Standard on Review Engagements (SRE) 2410
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