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Cummins India Limited (IN:CUMMINSIND)
:CUMMINSIND
India Market
CUMMINSIND
Cummins India Limited
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Cummins India Limited (CUMMINSIND) Ratios

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Cummins India Limited Ratios

IN:CUMMINSIND's free cash flow for Q4 2026 was ₹0.28. For the 2026 fiscal year, IN:CUMMINSIND's free cash flow was decreased by ₹ and operating cash flow was ₹0.28. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
 3.32 3.32 3.10 2.89 2.70
Quick Ratio
 2.85 2.85 2.66 2.43 2.22
Cash Ratio
 0.97 0.97 1.11 0.15 0.21
Solvency Ratio
 0.91 0.91 0.83 0.79 0.63
Operating Cash Flow Ratio
 0.30 0.88 0.90 0.62 0.43
Short-Term Operating Cash Flow Coverage
 0.00 0.00 0.00 12.85 2.34
Net Current Asset Value
₹ 52.81B₹ 52.81B₹ 44.01B₹ 35.84B₹ 29.38B
Leverage Ratios
Debt-to-Assets Ratio
 <0.01 <0.01 <0.01 0.01 0.05
Debt-to-Equity Ratio
 <0.01 <0.01 <0.01 0.02 0.07
Debt-to-Capital Ratio
 <0.01 <0.01 <0.01 0.02 0.06
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.33 1.33 1.34 1.36 1.38
Debt Service Coverage Ratio
 180.75 207.31 288.83 11.56 2.87
Interest Coverage Ratio
 174.55 193.10 502.42 86.63 113.04
Debt to Market Cap
 0.00 0.00 0.00 <0.01 <0.01
Interest Debt Per Share
 1.81 1.76 1.28 5.57 14.15
Net Debt to EBITDA
 -0.73 -0.71 -1.09 -0.09 -0.01
Profitability Margins
Gross Profit Margin
29.73%28.67%36.05%35.32%32.23%
EBIT Margin
23.68%25.52%20.39%20.15%16.55%
EBITDA Margin
25.30%27.15%21.99%21.75%18.19%
Operating Profit Margin
18.91%19.73%28.33%26.37%23.62%
Pretax Profit Margin
24.49%25.41%24.95%24.50%20.47%
Net Profit Margin
18.77%19.45%19.25%19.12%15.80%
Continuous Operations Profit Margin
18.77%19.45%19.25%19.12%15.80%
Net Income Per EBT
76.65%76.53%77.13%78.04%77.18%
EBT Per EBIT
129.52%128.78%88.07%92.88%86.68%
Return on Assets (ROA)
20.94%20.89%19.67%19.18%15.51%
Return on Equity (ROE)
29.75%27.87%26.45%26.02%21.33%
Return on Capital Employed (ROCE)
26.90%27.03%37.22%34.33%30.45%
Return on Invested Capital (ROIC)
20.58%20.65%28.68%26.39%22.19%
Return on Tangible Assets
21.18%21.13%19.95%19.47%15.58%
Earnings Yield
1.76%1.89%2.40%2.07%2.72%
Efficiency Ratios
Receivables Turnover
 4.58 4.41 4.56 4.31 4.86
Payables Turnover
 5.37 5.25 4.24 4.13 4.58
Inventory Turnover
 7.58 7.41 6.62 6.13 5.83
Fixed Asset Turnover
 8.73 8.40 7.58 6.98 6.42
Asset Turnover
 1.12 1.07 1.02 1.00 0.98
Working Capital Turnover Ratio
 4.45 2.33 2.41 2.54 2.64
Cash Conversion Cycle
 59.88 62.50 49.09 55.90 58.01
Days of Sales Outstanding
 79.71 82.79 80.01 84.69 75.05
Days of Inventory Outstanding
 48.13 49.24 55.15 59.55 62.62
Days of Payables Outstanding
 67.96 69.53 86.07 88.33 79.66
Operating Cycle
 127.84 132.03 135.16 144.23 137.67
Cash Flow Ratios
Operating Cash Flow Per Share
 26.78 77.08 73.18 46.37 29.57
Free Cash Flow Per Share
 22.77 68.00 64.59 35.97 23.72
CapEx Per Share
 4.01 9.08 8.59 10.32 5.85
Free Cash Flow to Operating Cash Flow
 0.85 0.88 0.88 0.78 0.80
Dividend Paid and CapEx Coverage Ratio
 0.71 1.23 1.57 1.12 1.04
Capital Expenditure Coverage Ratio
 6.68 8.49 8.52 4.49 5.06
Operating Cash Flow Coverage Ratio
 20.33 58.52 68.38 10.12 2.18
Operating Cash Flow to Sales Ratio
 0.06 0.18 0.20 0.14 0.11
Free Cash Flow Yield
0.47%1.51%2.15%1.20%1.46%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 56.92 52.82 41.71 48.39 36.78
Price-to-Sales (P/S) Ratio
 10.68 10.27 8.03 9.25 5.81
Price-to-Book (P/B) Ratio
 15.90 14.72 11.03 12.59 7.84
Price-to-Free Cash Flow (P/FCF) Ratio
 213.39 66.18 46.60 83.49 68.69
Price-to-Operating Cash Flow Ratio
 181.46 58.38 41.13 64.77 55.11
Price-to-Earnings Growth (PEG) Ratio
 5.41 2.92 2.57 1.21 1.17
Price-to-Fair Value
 15.90 14.72 11.03 12.59 7.84
Enterprise Value Multiple
 41.50 37.13 35.42 42.45 31.93
Enterprise Value
 1.32T 1.22T 809.45B 830.81B 451.52B
EV to EBITDA
 41.50 37.13 35.42 42.45 31.93
EV to Sales
 10.50 10.08 7.79 9.23 5.81
EV to Free Cash Flow
 209.69 64.94 45.22 83.32 68.66
EV to Operating Cash Flow
 178.31 57.29 39.91 64.64 55.09
Tangible Book Value Per Share
 301.07 301.08 267.67 233.78 206.37
Shareholders’ Equity Per Share
 305.73 305.74 272.83 238.54 207.73
Tax and Other Ratios
Effective Tax Rate
 0.23 0.23 0.23 0.22 0.23
Revenue Per Share
 454.94 438.06 374.91 324.68 280.38
Net Income Per Share
 85.39 85.20 72.16 62.07 44.31
Tax Burden
 0.77 0.77 0.77 0.78 0.77
Interest Burden
 1.03 1.00 1.22 1.22 1.24
Research & Development to Revenue
 0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
 0.07 0.09 0.08 0.00 0.00
Stock-Based Compensation to Revenue
 <0.01 0.00 0.00 <0.01 <0.01
Income Quality
 0.25 0.90 1.01 0.75 0.52
Currency in INR