Cummins India Ltd.

Financial

	Cummins India	Greaves Cotton	Bharat Bijlee
Operational Metrics
Financials
5 yr Average ROE	17.3 %	6.2 %	5.05 %
5yr average Equity Multiplier	1.37	1.71	1.53
5yr Average Asset Turnover Ratio	0.87	1.23	0.7
5yr Avg Net Profit Margin	14.42 %	2.9 %	4.64 %
Price to Book	15.52	2.41	2.53
P/E	61.66	0.0	33.97
5yr Avg Cash Conversion Cycle	30.33 Days	-24.52 Days	113.5 Days
Inventory Days	41.01 Days	33.03 Days	73.68 Days
Days Receivable	67.04 Days	23.83 Days	93.65 Days
Days Payable	81.76 Days	91.66 Days	59.33 Days
5yr Average Interest Coverage Ratio	70.72	20.35	4.14
5yr Avg ROCE	18.93 %	11.07 %	9.32 %
5yr Avg Operating Profit Margin	18.73 %	8.77 %	9.74 %
5 yr average Debt to Equity	0.06	0.07	0.26
5yr CAGR Net Profit	10.59 %	-13.88 %	14.91 %
5yr Average Return on Assets	12.59 %	4.2 %	3.3 %
Shareholdings
Promoter Holding	51.0 %	56.0 %	33.72 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	0.0	0.37 %	0.27 %
Change in Mutual Fund Holding (3 Yrs)	2.77 %	-4.1 %	2.26 %

Business

	Cummins India	Greaves Cotton	Bharat Bijlee
Product Wise Break-Up	Product Wise Break-Up Engine 81.75 Lubes 18.25 Cables & Control Levers 0 After market 0 Electric mobility 0 Drive Systems 0 Magnet Technology Machines 0 Transformers 0 Electric Motors 0	Product Wise Break-Up Electric Motors 22.06 Lubes 0 Engine 0 Cables & Control Levers 11.09 Magnet Technology Machines 0 After market 0 Electric Motors 0 Drive Systems 0 Transformers 0 Others 66.85	Product Wise Break-Up Electric mobility 0 Lubes 0 Engine 0 Cables & Control Levers 0 Magnet Technology Machines 3.95 After market 0 Electric Motors 49.4 Drive Systems 2.63 Transformers 44.02
Location Wise Break-Up	Location Wise Break-Up India 76.4 Rest of the World 23.6	Location Wise Break-Up India 98.03 Rest of the World 1.97	Location Wise Break-Up India 98.25 Rest of the World 1.75
Operating Profit Break-Up	Operating Profit Break-Up Engines 89.8 Cables & Control Levers 0 Electric Mobility 0 Industrial Systems 0 Power Systems 0 Others 10.2	Operating Profit Break-Up Industrial Systems 0 Power Systems 0 Electric Mobility 0 Cables & Control Levers 21.4 Engines 78.6	Operating Profit Break-Up Industrial Systems 32.67 Power 67.33 Electric Mobility 0 Cables & Control Levers 0 Engines 0
Net Profit Break-Up	Net Profit Break-Up Engine 90.0 Lubes 10.0	-	-