Integrated Filing — IndAS



General information about company
Scrip Code 523457
NSE Symbol LINDEINDIA
MSEI Symbol NOTLISTED
ISIN INE473A01011
Name of company LINDE INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   14:30:00
End date and time of board meeting 07-Aug-2025   15:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 5710800000
Other income 43380000
Total income 5754180000
2 Expenses
(a) Cost of materials consumed 359610000
(b) Purchases of stock-in-trade 837890000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -80820000
(d) Employee benefit expense 111050000
(e) Finance costs 31520000
(f) Depreciation, depletion and amortisation expense 560030000
(f) Other Expenses
1 Power and fuel 1287790000 1287790000
2 Other Expenses 1224920000 1224920000
Total other expenses 2512710000
Total expenses 4331990000
3 Total profit before exceptional items and tax 1422190000
4 Exceptional items 0
5 Total profit before tax 1422190000
6 Tax expense
7 Current tax 416430000
8 Deferred tax -44970000
9 Total tax expenses 371460000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1050730000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1050730000
17 Other comprehensive income net of taxes -3050000
18 Total Comprehensive Income for the period 1047680000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 852840000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.32
Diluted earnings (loss) per share from continuing operations 12.32
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 12.32
Diluted earnings (loss) per share from continuing and discontinued operations 12.32
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Due to constraint on no. of characters and special characters in Notes to financial results the note numbers i to iv have been excluded here and you may please refer to the pdf filing made to the Stock Exchanges on 7 August 2025 for complete notes.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Gases, related products and services 4996940000 4996940000
2 Project engineering 2540180000 2540180000
Total Segment Revenue 7537120000
Less: Inter segment revenue 1826320000 1826320000
Revenue from operations 5710800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Gases, related products and services 1288230000 1288230000
2 Project engineering 272720000 272720000
Total Profit before tax 1560950000
i. Finance cost 31520000 31520000
ii. Other Unallocable Expenditure net off Unallocable income 107240000 107240000
Profit before tax 1422190000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Gases, related products and services 45618650000 45618650000
2 Project engineering 3356520000 3356520000
Total Segment Asset 48975170000 48975170000
Un-allocable Assets 2815930000 2815930000
Net Segment Asset 51791100000 51791100000
4 Segment Liabilities
Segment Liabilities
1 Gases, related products and services 5405650000 5405650000
2 Project engineering 3519740000 3519740000
Total Segment Liabilities 8925390000 8925390000
Un-allocable Liabilities 4027920000 4027920000
Net Segment Liabilities 12953310000 12953310000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Notes: n nThe primary segment for the Company is the Business Segment and it has two such segments which are as follows: n nGases and Related Products and Services: Comprises manufacture and sale of industrial, medical and special gases as well as related products and services. n nProject Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects. n nBalance as at 30 June 2025 includes assets classified as Asset held for sale amounting to Rs. 150.00 Million. n nThe above note has been modified in view of the constraint imposed by NSE on special characters. n n



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/(losses) on defined benefit plans -4260000 -4260000
2 Fair value of changes of investments in equity shares -50000 -50000
Total Amount of items that will not be reclassified to profit and loss -4310000
2 Income tax relating to items that will not be reclassified to profit or loss -1260000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -3050000