Unaudited Financial Results for quarter and half year ended September 30, 2026.

Ref: STEX/SECT/2026 November 4, 2026 BSE Limited National Stock Exchange of India Limited P. J. Towers Dalal Street, Exchange Plaza, 5th Floor Plot No. C/1, G Block, Fort, Mumbai - 400001 Bandra – Kurla Complex, Bandra (East) Mumbai - 400051 BSE Scrip Code: 500480 NSE Symbol: CUMMINSIND Sub.: Outcome of Board Meeting Dear Sir/ Madam, We wish to inform that, the Board of Directors (“Board”) of Cummins India Limited (“Company”) at their meeting held today i.e., on Wednesday, November 4, 2026, inter-alia, unanimously approved the Unaudited Financial Results for the quarter and half year ended September 30, 2026. Copy of the said financial results along-with Statutory Auditor’s Limited Review Report is enclosed herewith. Board Meeting start time: 19:55 hrs. (IST) Board Meeting end time: 21:00 hrs. (IST) This intimation is also being uploaded on the website of the Company at www.cumminsindia.com. Kindly take this intimation on your record. Thanking you. Yours faithfully, For Cummins India Limited Vinaya A. Joshi Company Secretary & Compliance Officer Membership No.: A25096 Encl.: As above C ummins India Limited R egistered Office C ummins India Office Campus Tower A, 5th Floor, Survey No. 21, Balewadi Pune 411 045 Maharashtra, India Phone +91 20 67067000 Fax +91 20 67067015 cumminsindia.com cil.investors@cummins.com CIN : L29112PN1962PLC012276 Price Waterhouse & Co Chartered Accountants LLP Review Report The Board of Directors Cummins India Limited Cummins India Office Campus, Tower A, 5th Floor, Survey No. 21, Balewadi, Pune 411045 1. We have reviewed the unaudited financial results of Cummins India Limited (the "Company") for the quarter ended September 30, 2026 and the year to date results for the period April 01, 2026 to September 30, 2026, and the notes that include the Statement of Assets and Liabilities as on that date and the Statement of Cash Flows for the half-year ended on that date which are included in the accompanying 'Unaudited standalone financial results for the quarter and half year ended September 30, 2026' (the "Statement"). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been digitally signed by us for identification purposes. 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Price Waterhouse & Co Chartered Accountants LLP Firm Registration Number: 304026E/E-300009 Pravin Rajani Partner Membership Number: 127460 UDIN: 26127460UVBCFH9858 Place: Pune Date: November 04, 2026 Price Waterhouse & Co Chartered Accountants LLP, 7th Floor, Tower A -Wing 1, Business Bay, Airport Road, Yerwada Pune - 411 006 T: +91 (20) 69050558 Registered office and Head office: Plot No. 56 & 57, Block DN, Sector-V, Salt Lake, Kolkata -700 091 Price Waterhouse & Co. (a Partnership Firm) converted into Price Waterhouse & Co Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-4362) with effect from July 7, 2014. Post its conversion to Price Waterhouse & Co Chartered Accountants LLP, its ICAI registration number is 304026E/E300009 (ICAI registration number before conversion was 304026E) Price Waterhouse & Co Chartered Accountants LLP Review Report The Board of Directors Cummins India Limited Cummins India Office Campus, Tower A, 5th Floor, Survey No. 21, Balewadi, Pune 411045 1. We have reviewed the consolidated unaudited financial results of Cummins India Limited (the "Company"), and its share of the net profit after tax and total comprehensive income of its joint venture and associate company (refer Note 3 on the Statement) for the quarter ended September 30, 2026 and the year to date results for the period April 01, 2026 to September 30, 2026 and the notes that include the Consolidated Unaudited Statement of Assets and Liabilities as on that date and the Consolidated Unaudited Statement of Cash Flows for the half-year ended on that date which are included in the accompanying 'Unaudited consolidated financial results for the quarter and half year ended September 30, 2026' (the "Statement"). The Statement is being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been digitally signed by us for identification purposes. 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ('SRE') 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement [Showing first 8,000 characters — download PDF for full document]