General information about company |
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| 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 | Consolidated | ||
| 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 | ||
Financial Results Ind-AS |
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|---|---|---|---|
| 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 | Consolidated | |
| 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 | 21170000 | |
| 16 | Total profit (loss) for period | 1071900000 | |
| 17 | Other comprehensive income net of taxes | -3050000 | |
| 18 | Total Comprehensive Income for the period | 1068850000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0 | ||
| Total profit or loss, attributable to non-controlling interests | 0 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | ||
| 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 | 12.57 | ||
| Diluted earnings (loss) per share from continuing operations | 12.57 | ||
| 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 | 12.57 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 12.57 | ||
| 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 |
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| 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 |
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| 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 |
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| 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 | Consolidated | ||||||
| 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 | ||||
| 3 | Share of profit/(loss) from Joint Venture | 0 | 0 | ||||
| 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 | ||||
| 3 | Share of profit/(loss) from Joint Venture | 21170000 | 21170000 | ||||
| Total Profit before tax | 1582120000 | ||||||
| i. Finance cost | 31520000 | 31520000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 107240000 | 107240000 | |||||
| Profit before tax | 1443360000 | ||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Gases, related products and services | 45618660000 | 45618660000 | ||||
| 2 | Project engineering | 3356520000 | 3356520000 | ||||
| 3 | Share of profit/(loss) from Joint Venture | 0 | 0 | ||||
| Total Segment Asset | 48975180000 | 48975180000 | |||||
| Un-allocable Assets | 3162690000 | 3162690000 | |||||
| Net Segment Asset | 52137870000 | 52137870000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Gases, related products and services | 5405650000 | 5405650000 | ||||
| 2 | Project engineering | 3519740000 | 3519740000 | ||||
| 3 | Share of profit/(loss) from Joint Venture | 0 | 0 | ||||
| Total Segment Liabilities | 8925390000 | 8925390000 | |||||
| Un-allocable Liabilities | 3944180000 | 3944180000 | |||||
| Net Segment Liabilities | 12869570000 | 12869570000 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
Text Block |
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| 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. 168.95 Million. n nThe above note has been modified in view of the constraint imposed by NSE on special characters. |
Other Comprehensive Income |
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|---|---|---|---|
| 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 | Consolidated | |
| 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 | |