Cummins India Ltd.

Financial

	Cummins India	Kirloskar Oil Eng	Swaraj Engines
Operational Metrics
Financials
5 yr Average ROE	19.04 %	12.01 %	36.97 %
5yr average Equity Multiplier	1.36	2.39	1.56
5yr Average Asset Turnover Ratio	0.88	0.87	2.47
5yr Avg Net Profit Margin	15.64 %	5.97 %	9.6 %
Price to Book	11.98	3.98	11.92
P/E	45.31	25.09	30.09
5yr Avg Cash Conversion Cycle	29.52 Days	-2.31 Days	-3.72 Days
Inventory Days	40.68 Days	37.52 Days	17.85 Days
Days Receivable	73.46 Days	35.11 Days	32.27 Days
Days Payable	81.93 Days	74.78 Days	55.12 Days
5yr Average Interest Coverage Ratio	74.07	6.75	1142.95
5yr Avg ROCE	20.3 %	14.19 %	48.85 %
5yr Avg Operating Profit Margin	14.91 %	12.48 %	13.42 %
5 yr average Debt to Equity	0.05	0.88	0.0
5yr CAGR Net Profit	19.51 %	19.0 %	12.39 %
5yr Average Return on Assets	13.97 %	5.12 %	23.72 %
Shareholdings
Promoter Holding	51.0 %	41.15 %	52.12 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	0.0	-18.29 %	-0.01 %
Change in Mutual Fund Holding (3 Yrs)	-2.37 %	10.1 %	0.13 %

Business

	Cummins India	Kirloskar Oil Eng	Swaraj Engines
Product Wise Break-Up	Product Wise Break-Up Engine 79.3 Lubes 20.7 Financial Services 0 Electric Pumps 0 Spares 0 Engine Components 0	Product Wise Break-Up Engine 0 Engine Components 0 Lubes 0 Electric 18.09 Spares 0 Financial Services 11.64 Others 70.27	Product Wise Break-Up Engine 0 Engine Components 0 Lubes 0 Electric Pumps 0 Spare Parts & Accessories 2.34 Financial Services 0 Others 97.66
Location Wise Break-Up	Location Wise Break-Up India 82.68 Rest of the World 17.32	Location Wise Break-Up India 89.0 Rest of the World 11.0	Location Wise Break-Up India 100.0 Rest of the World 0
Operating Profit Break-Up	Operating Profit Break-Up Engines 86.69 Financial Services 0 Electric Pumps 0 Others 13.31	Operating Profit Break-Up Engine 69.57 Pumps & Spares 21.28 Financial Services 6.66 Others 2.49	-
Net Profit Break-Up	Net Profit Break-Up Engine 86.73 Lubes 13.27	-	-