Balance Sheet

CUMMINS INDIA LTD.

NSE : CUMMINSINDBSE : 500480ISIN CODE : INE298A01020Industry : Diesel EnginesHouse : Cummins India - MNC
BSE3063.60-62.3 (-1.99 %)
PREV CLOSE ( ) 3125.90
OPEN PRICE ( ) 3118.05
BID PRICE (QTY) 3058.15 (11)
OFFER PRICE (QTY) 3060.45 (1)
VOLUME 4267
TODAY'S LOW / HIGH ( )3055.45 3125.85
52 WK LOW / HIGH ( )1485 3160
NSE3063.95-60.1 (-1.92 %)
PREV CLOSE( ) 3124.05
OPEN PRICE ( ) 3125.00
BID PRICE (QTY) 3062.65 (4)
OFFER PRICE (QTY) 3064.40 (46)
VOLUME 84513
TODAY'S LOW / HIGH( ) 3056.30 3125.00
52 WK LOW / HIGH ( )1487.65 3161.15
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital554.40554.40554.40554.40554.40
    Equity - Authorised800.00800.00800.00800.00800.00
    Equity - Issued554.40554.40554.40554.40554.40
    Equity Paid Up554.40554.40554.40554.40554.40
    Equity Shares Forfeited0.000.000.000.000.00
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value2.002.002.002.002.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves57028.0050895.3045959.3043466.0042275.40
    Securities Premium0.000.000.000.000.00
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance45402.6039322.2034414.4031942.8030770.00
    General Reserves11420.2011420.2011420.2011420.2011420.20
    Other Reserves205.20152.90124.70103.0085.20
Reserve excluding Revaluation Reserve57028.0050895.3045959.3043466.0042275.40
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds57582.4051449.7046513.7044020.4042829.80
Minority Interest0.000.000.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans0.000.000.000.000.00
    Non Convertible Debentures0.000.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.000.00
    Packing Credit - Bank0.000.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.000.00
    Term Loans - Banks0.000.000.000.000.00
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured0.000.000.000.000.00
Unsecured Loans0.000.000.000.000.00
    Fixed Deposits - Public0.000.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.000.000.00
    Foreign Currency Convertible Notes0.000.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.000.00
    Loans - Banks0.000.000.000.000.00
    Loans - Govt.0.000.000.000.000.00
    Loans - Others0.000.000.000.000.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities1008.30935.00785.70765.701396.60
    Deferred Tax Assets395.40409.20405.60418.40354.90
    Deferred Tax Liability1403.701344.201191.301184.101751.50
Other Long Term Liabilities641.40457.60429.80551.10288.30
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions1050.80831.70746.20947.80746.70
Total Non-Current Liabilities2700.502224.301961.702264.602431.60
Current Liabilities
Trade Payables11538.709996.807310.206973.408254.10
    Sundry Creditors11538.709996.807310.206973.408254.10
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities2491.202040.902089.702239.602258.30
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers712.80318.90303.50237.70309.30
    Interest Accrued But Not Due0.000.000.000.000.00
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.000.00
    Current maturity - Others0.000.000.000.000.00
    Other Liabilities1778.401722.001786.202001.901949.00
Short Term Borrowings3500.403946.80202.204892.603125.90
    Secured ST Loans repayable on Demands0.000.000.000.000.00
    Working Capital Loans- Sec0.000.000.000.000.00
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans3500.403946.80202.204892.603125.90
Short Term Provisions1373.201461.401484.601570.101703.00
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax0.000.000.000.000.00
    Provision for post retirement benefits0.000.00852.50756.50685.10
    Preference Dividend0.000.000.000.000.00
    Other Provisions1373.201461.40632.10813.601017.90
Total Current Liabilities18903.5017445.9011086.7015675.7015341.30
Total Liabilities79186.4071119.9059562.1061960.7060602.70
ASSETS
Gross Block21830.4021542.0020425.4020998.5021778.30
Less: Accumulated Depreciation9762.709245.408738.408664.908907.30
Less: Impairment of Assets0.000.000.000.000.00
Net Block12067.7012296.6011687.0012333.6012871.00
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress412.90603.70794.00702.501585.30
Non Current Investments4095.203142.802723.902560.402254.80
Long Term Investment4095.203142.802723.902560.402254.80
    Quoted0.000.0051.9053.3052.20
    Unquoted4095.203142.802672.002507.102202.60
Long Term Loans & Advances1421.901130.101097.202076.902325.70
Other Non Current Assets13.6018.6023.700.000.00
Total Non-Current Assets28201.7026986.2027006.2028137.6026317.00
Current Assets Loans & Advances
Currents Investments10479.205775.403266.907814.602427.20
    Quoted0.0051.700.000.002.40
    Unquoted10479.205723.703266.907814.602424.80
Inventories9036.607375.305642.105772.306328.50
    Raw Materials4543.104164.302785.803139.503345.50
    Work-in Progress2066.401286.701325.401237.601114.10
    Finished Goods2029.901613.101227.801156.701584.10
    Packing Materials0.000.000.000.000.00
    Stores  and Spare56.4075.0072.8072.4070.70
    Other Inventory340.80236.20230.30166.10214.10
Sundry Debtors15971.2012581.0010880.9011457.7012835.90
    Debtors more than Six months339.10658.60644.100.000.00
    Debtors Others15710.0012003.5010379.9011624.1012886.10
Cash and Bank13862.3014267.509652.604645.507380.50
    Cash in hand0.100.200.200.200.20
    Balances at Bank13860.0014267.309651.904645.107379.20
    Other cash and bank balances2.200.000.500.201.10
Other Current Assets801.40668.40607.30618.20788.40
    Interest accrued on Investments0.000.000.000.00251.20
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government0.000.000.000.000.00
    Interest accrued and or due on loans0.000.000.000.000.00
    Prepaid Expenses0.000.000.000.000.00
    Other current_assets801.40668.40607.30618.20537.20
Short Term Loans and Advances822.603445.402307.603370.404486.60
    Advances recoverable in cash or in kind8.60210.30267.90139.40211.60
    Advance income tax and TDS0.000.000.000.000.00
    Amounts due from directors0.000.000.000.000.00
    Due From Subsidiaries0.000.000.000.000.00
    Inter corporate deposits0.000.000.000.000.00
    Corporate Deposits0.000.000.000.000.00
    Other Loans & Advances814.003235.102039.703231.004275.00
Total Current Assets50973.3044113.0032357.4033678.7034247.10
Net Current Assets (Including Current Investments)32069.8026667.1021270.7018003.0018905.80
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets79186.4071119.9059562.1061960.7060602.70
Contingent Liabilities796.10669.10550.90508.60693.90
Total Debt3500.403946.80202.204892.603125.90
Book Value207.73185.61167.80158.80154.51
Adjusted Book Value207.73185.61167.80158.80154.51

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.