| Engine Business | Manufacture and sale of diesel and gas engines from 60 HP for on-highway and off-highway applications. | Technological leadership, strong OEM relationships, wide product range, extensive service network. | Automotive OEMs, construction machinery, compressors, railways, mining sectors (B2B). | Aftermarket parts, electronic engine packages. | 10219 | 84 | Sales of engines to OEMs and replacement markets. | Transaction sales with OEM contracts and aftermarket parts sales. | New emission norms, industrial growth, rail and defense demand, repowering and fuel efficiency. | Cummins Engines |
| Lubes | Manufacture and sale of automotive lubricants, transmission fluids, specialty oils, and greases. | Strong global brand Valvoline, joint venture expertise, and growing market presence. | Automotive and industrial lubricant consumers (B2B and B2C). | Specialty lubricants and automotive products. | 2352 | 16 | Sales through distributors and retail channels. | Direct sales and distributor model. | Increasing lubricants demand, automotive growth, and service penetration. | Valvoline Cummins lubricants |
