Cummins India's Q3 FY 2025-26 Quarterly Results
- 05 Feb 2026
Result Summary
- Cummins India Ltd reported a 3.7% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Dec (Q3 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 1.1%.
- Its expenses for the quarter were down by 2.0% QoQ and 3.0% YoY.
- The net profit decreased 21.9% QoQ and decreased 13.0% YoY.
- The earnings per share (EPS) of Cummins India Ltd stood at 17.53 during Q3 FY 2025-26.
Financial Statments for Q3 FY 2025-26
Total Income | 3170.90 | 3293.04 | 3207.54 | -3.7% | -1.1% |
Total Expenses | 2475.59 | 2527.21 | 2550.88 | -2.0% | -3.0% |
Profit Before Tax | 568.77 | 765.83 | 656.66 | -25.7% | -13.4% |
Tax | 139.46 | 201.70 | 155.13 | -30.9% | -10.1% |
Profit After Tax | 486.06 | 622.33 | 558.46 | -21.9% | -13.0% |
Earnings Per Share | 17.53 | 22.45 | 20.15 | -21.9% | -13.0% |
Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results
Company Overview
Cummins India Ltd is a leading manufacturer of engines, generators, and related components, primarily serving industries such as automotive, power generation, and industrial equipment. The company is a subsidiary of the U.S.-based Cummins Inc., which is renowned for its diesel and natural gas engines, hybrid power solutions, and electric powertrain systems. Cummins India has a strong presence in both the domestic market and international markets, exporting a significant portion of its production. As of the latest updates available, the company has been focusing on advancing its technological capabilities and expanding its product lines to include more sustainable energy solutions.
Revenue
In the third quarter of the financial year 2026 (Q3FY26), Cummins India Ltd reported a total income of ₹3170.90 crores. This represents a decline of 3.7% when compared to the previous quarter (Q2FY26) where the income was ₹3293.04 crores. On a year-over-year basis, comparing Q3FY26 to Q3FY25, the total income saw a slight decrease of 1.1%, down from ₹3207.54 crores. These figures indicate a contraction in revenue over both the quarterly and yearly periods.
Profitability
For the quarter Q3FY26, Cummins India Ltd recorded a profit before tax of ₹568.77 crores, which is a significant decrease of 25.7% from the previous quarter's ₹765.83 crores. Compared to the same quarter in the previous year, there was a 13.4% decrease from ₹656.66 crores. The tax expense for the quarter was ₹139.46 crores, marking a reduction of 30.9% from Q2FY26 and 10.1% from Q3FY25. Consequently, the profit after tax stood at ₹486.06 crores, down by 21.9% from the previous quarter and 13.0% from the previous year. The earnings per share correspondingly decreased to ₹17.53, reflecting the same percentage decline as the profit after tax.
Operating Metrics
The total expenses for Cummins India Ltd in Q3FY26 amounted to ₹2475.59 crores, which reflects a decrease of 2.0% from Q2FY26's ₹2527.21 crores and a 3.0% reduction compared to Q3FY25's ₹2550.88 crores. The decline in expenses over these periods suggests a contraction in operational spending. The company's operations during this quarter were characterized by the reduced expenses contributing to the net profitability metrics. The consistent reduction in expenses on both a QoQ and YoY basis aligns with the overall decrease in income and profitability metrics for the quarter.