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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-11-2025   14:30:00
End date and time of board meeting 06-11-2025   16:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 07-02-2025
Indicate Company website link for updated RPT policy of the Company https://assets.linde.com/-/media/global/apac/linde-india-limited/investor-relations/codes-and-policies/linde-india-rpt-policy.pdf
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
Not applicable. There is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 64,419.30 1,21,527.30
Other income 353.10 786.90
Total income 64,772.40 1,22,314.20
2 Expenses
(a) Cost of materials consumed 6,854.30 10,450.40
(b) Purchases of stock-in-trade 7,543.10 15,922.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 713.50 (94.70)
(d) Employee benefit expense 1,457.60 2,568.10
(e) Finance costs 314.80 630.00
(f) Depreciation, depletion and amortisation expense 5,641.50 11,241.80
(f) Other Expenses
1 Power and fuel 4,146.80 17,024.70
2 Other expenses 15,471.80 27,721.00
Total other expenses 19,618.60 44,745.70
Total expenses 42,143.40 85,463.30
3 Total profit before exceptional items and tax 22,629.00 36,850.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 22,629.00 36,850.90
6 Tax expense
7 Current tax 6,248.70 10,413.00
8 Deferred tax (520.90) (970.60)
9 Total tax expenses 5,727.80 9,442.40
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 16,901.20 27,408.50
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 16,901.20 27,408.50
17 Other comprehensive income net of taxes (25.00) (55.50)
18 Total Comprehensive Income for the period 16,876.20 27,353.00
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 8,528.40 8,528.40
Face value of equity share capital 0 0
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 19.82 32.14
Diluted earnings (loss) per share from continuing operations 19.82 32.14
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19.82 32.14
Diluted earnings (loss) per share from continuing and discontinued operations 19.82 32.14
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 6 November 2025 for complete notes.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,92,906.90
Capital work-in-progress 1,26,563.40
Investment property
Goodwill 893.40
Other intangible assets 1,095.40
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2,680.50
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 2,316.00
Total non-current financial assets 4,996.50
Deferred tax assets (net)
Other non-current assets 1,11,255.90
Total non-current assets 4,37,711.50
2 Current assets
Inventories 11,321.90
Current financial asset
Current investments 0.00
Trade receivables, current 45,999.40
Cash and cash equivalents 10,130.80
Bank balance other than cash and cash equivalents 164.00
Loans, current 0.00
Other current financial assets 1,793.00
Total current financial assets 58,087.20
Current tax assets (net)
Other current assets 24,808.10
Total current assets 94,217.20
3 Non-current assets classified as held for sale 1,500.00
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5,33,428.70
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,528.40
Other equity 3,86,586.50
Total equity attributable to owners of parent 3,95,114.90
Non controlling interest
Total equity 3,95,114.90
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 6,582.40
Total non-current financial liabilities 6,582.40
Provisions, non-current 7,525.50
Deferred tax liabilities (net) 14,225.00
Deferred government grants, Non-current
Other non-current liabilities 1,640.40
Total non-current liabilities 29,973.30
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,315.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 45,286.60
Total Trade payable 50,601.70
Other current financial liabilities 26,181.30
Total current financial liabilities 76,783.00
Other current liabilities 23,153.00
Provisions, current 4,501.90
Current tax liabilities (Net) 3,902.60
Deferred government grants, Current
Total current liabilities 1,08,340.50
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,38,313.80
Total equity and liabilites 5,33,428.70
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Gases, related products & services 56,042.50 1,06,011.90
2 Project engineering 22,503.70 47,905.50
Total Segment Revenue 78,546.20 1,53,917.40
Less: Inter segment revenue 14,126.90 32,390.10
Revenue from operations 64,419.30 1,21,527.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Gases, related products & services 21,587.40 34,469.70
2 Project engineering 2,372.90 5,100.10
Total Profit before tax 23,960.30 39,569.80
i. Finance cost 314.80 630.00
ii. Other Unallocable Expenditure net off Unallocable income 1,016.50 2,088.90
Profit before tax 22,629.00 36,850.90
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Gases, related products & services 4,63,446.20 4,63,446.20
2 Project engineering 39,941.80 39,941.80
Total Segment Asset 5,03,388.00 5,03,388.00
Un-allocable Assets 30,040.70 30,040.70
Net Segment Asset 5,33,428.70 5,33,428.70
4 Segment Liabilities
Segment Liabilities
1 Gases, related products & services 50,625.30 50,625.30
2 Project engineering 42,591.80 42,591.80
Total Segment Liabilities 93,217.10 93,217.10
Un-allocable Liabilities 45,096.70 45,096.70
Net Segment Liabilities 1,38,313.80 1,38,313.80
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The primary segment for the Company is the Business Segment and it has two such segments which are as follows: a. Gases and Related Products & Services : Comprises manufacture and sale of industrial, medical and special gases as well as related products and services. b. Project Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects. #Balance as at 30 September 2025 includes assets classified as Asset held for sale amounting to Rs. 150.00 Million.



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 (38.90) (81.50)
2 Fair value changes of investments in equity shares 1.30 0.80
Total Amount of items that will not be reclassified to profit and loss (37.60) (80.70)
2 Income tax relating to items that will not be reclassified to profit or loss (12.60) (25.20)
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 0.00 0.00
5 Total Other comprehensive income (25.00) (55.50)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 36,850.90
Adjustments for reconcile profit (loss)
Adjustments for finance costs 630.00
Adjustments for decrease (increase) in inventories (657.50)
Adjustments for decrease (increase) in trade receivables, current (8,097.10)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 7,566.70
Adjustments for decrease (increase) in other non-current assets 4,204.10
Adjustments for other financial assets, non-current (50.60)
Adjustments for other financial assets, current (377.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,826.60)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 11,241.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current (474.50)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 269.60
Adjustments for share-based payments 100.70
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (37.40)
Other adjustments for non-cash items 92.50
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 10,045.50
Net cash flows from (used in) operations 46,896.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,365.50
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 39,530.90
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 478.80
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 238.10
Purchase of property, plant and equipment 34,360.40
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 273.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (33,369.60)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options (10.60)
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 353.30
Dividends paid 10,203.70
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (10,567.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,406.30)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (4,406.30)
Cash and cash equivalents cash flow statement at beginning of period 14,537.10
Cash and cash equivalents cash flow statement at end of period 10,130.80





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Linde India Limited Linde Plc Ultimate Holding Company Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 625.00 Approved 10.60 0.00 0.00
2 Linde India Limited Linde GmbH (Formerly Linde AG, Germany) Intermediate Holding Company Purchase of goods or services 1,000.00 Approved 104.20 0.00 0.00
3 Linde India Limited Linde GmbH (Formerly Linde AG, Germany) Intermediate Holding Company Any other transaction Global IS Recharge 2,000.00 Approved 0.00 0.00 0.00
4 Linde India Limited Linde GmbH (Formerly Linde AG, Germany) Intermediate Holding Company Sale of fixed assets 1,000.00 Approved 0.00 0.00 0.00
5 Linde India Limited Linde GmbH (Formerly Linde AG, Germany) Intermediate Holding Company Purchase of fixed assets 1,000.00 Approved 0.00 0.00 0.00
6 Linde India Limited Linde GmbH (Formerly Linde AG, Germany) Intermediate Holding Company Sale of goods or services 1,000.00 Approved 0.00 0.00 0.00
7 Linde India Limited Linde GmbH (Formerly Linde AG, Germany) Intermediate Holding Company Any other transaction Technical Aid Fees 7,500.00 Approved 2,802.70 0.00 0.00
8 Linde India Limited The BOC Group Limited. U.K. Holding Company Purchase of goods or services 100.00 Approved 0.00 0.00 0.00
9 Linde India Limited The BOC Group Limited. U.K. Holding Company Sale of goods or services 100.00 Approved 0.00 0.00 0.00
10 Linde India Limited The BOC Group Limited. U.K. Holding Company Dividend paid 7,675.60 Approved 7,675.60 0.00 0.00
11 Linde India Limited Bellary Oxygen Company Private Limited Joint Venture Dividend received 10,000.00 Approved 0.00 0.00 0.00
12 Linde India Limited Bellary Oxygen Company Private Limited Joint Venture Any other transaction Liquidation of Shares, Capital reduction, Sale of business 10,000.00 Approved 0.00 0.00 0.00
13 Linde India Limited Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited) Joint Venture Sale of goods or services 1,000.00 Approved 0.00 0.00 0.00
14 Linde India Limited Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited) Joint Venture Any other transaction Purchase of goods & services (Incl. Recharges) 20,000.00 Approved 6,682.50 0.00 0.00
15 Linde India Limited Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited) Joint Venture Purchase of fixed assets 500.00 Approved 0.00 0.00 0.00
16 Linde India Limited Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited) Joint Venture Sale of fixed assets 500.00 Approved 0.00 0.00 0.00
17 Linde India Limited Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited) Joint Venture Any other transaction Rent Paid 500.00 Approved 0.00 0.00 0.00
18 Linde India Limited Avaada MHYavat Pvt. Ltd Associate Any other transaction Towards RE Power 2,500.00 Approved 430.80 0.00 0.00
19 Linde India Limited FPEL Surya Private Limited Associate Any other transaction Towards RE Power 2,000.00 Approved 596.10 0.00 0.00
20 Linde India Limited FPEL Solar Shakti Private Limited Associate Any other transaction Towards RE Power 2,000.00 Approved 125.50 0.00 0.00
21 Linde India Limited Zenataris Renewable Energy Private Limited Associate Any other transaction Towards RE Power 20,000.00 Approved 889.70 0.00 0.00
22 Linde India Limited FPEL Solar Power Private Limited Associate Any other transaction Towards RE Power 2,000.00 Approved 70.20 0.00 0.00
23 Linde India Limited Linde Bangladesh Limited Fellow Subsidiaries Sale of goods or services 5,000.00 Approved 855.50 0.00 0.00
24 Linde India Limited Linde Bangladesh Limited Fellow Subsidiaries Purchase of goods or services 500.00 Approved 0.00 0.00 0.00
25 Linde India Limited Linde Bangladesh Limited Fellow Subsidiaries Purchase of fixed assets 500.00 Approved 0.00 0.00 0.00
26 Linde India Limited Linde Bangladesh Limited Fellow Subsidiaries Sale of fixed assets 500.00 Approved 0.00 0.00 0.00
27 Linde India Limited Linde Engineering India Private Limited Fellow Subsidiaries Purchase of goods or services 5,015.00 Approved 49.80 0.00 0.00
28 Linde India Limited Linde Engineering India Private Limited Fellow Subsidiaries Purchase of fixed assets 2,050.00 Approved 383.60 0.00 0.00
29 Linde India Limited Linde Engineering India Private Limited Fellow Subsidiaries Sale of goods or services 1,000.00 Approved 0.00 0.00 0.00
30 Linde India Limited Linde Global Support Services Pvt. Ltd. Fellow Subsidiaries Any other transaction Infrastructure & Common Facility Charges, Recovery of Expenses Including Rent 1,000.00 Approved 185.40 0.00 0.00
31 Linde India Limited Gas Linde Inc. (formerly Linde Global Helium) Fellow Subsidiaries Purchase of goods or services 12,000.00 Approved 2,179.50 0.00 0.00
32 Linde India Limited Gas Linde Inc. (formerly Linde Global Helium) Fellow Subsidiaries Sale of goods or services 100.00 Approved 0.00 0.00 0.00
33 Linde India Limited Gas Linde Inc. (formerly Linde Global Helium) Fellow Subsidiaries Sale of fixed assets 100.00 Approved 0.00 0.00 0.00
34 Linde India Limited Gas Linde Inc. (formerly Linde Global Helium) Fellow Subsidiaries Purchase of fixed assets 100.00 Approved 0.00 0.00 0.00
35 Linde India Limited Linde Lienhwa Industrial Gases Co. Ltd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
36 Linde India Limited Linde HKO Limited Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
37 Linde India Limited BOCLH Industrial Gases (Songjiang) Co., Ltd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,500.00 Approved 0.00 0.00 0.00
38 Linde India Limited LUCK STREAM Co., Ltd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
39 Linde India Limited Linde Philippines, INC. Fellow Subsidiaries Any other transaction Revenue from Construction Contracts 5,000.00 Approved 199.80 0.00 0.00
40 Linde India Limited Linde Philippines, INC. Fellow Subsidiaries Purchase of goods or services 250.00 Approved 0.00 0.00 0.00
41 Linde India Limited Linde Philippines, INC. Fellow Subsidiaries Sale of goods or services 200.00 Approved 49.90 0.00 0.00
42 Linde India Limited Linde Kryotechnik AG Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 3,100.00 Approved 994.40 0.00 0.00
43 Linde India Limited PSG Corporation Korea Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 2,000.00 Approved 196.20 0.00 0.00
44 Linde India Limited Linde Electronics & Specialty Gases Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
45 Linde India Limited NoxBox Ltd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
46 Linde India Limited Linde Gáz Magyarország Zrt. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,250.00 Approved 115.00 0.00 0.00
47 Linde India Limited Linde Engineering North America LLC. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 7.80 0.00 0.00
48 Linde India Limited Linde Korea Company Limited Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 20.50 0.00 0.00
49 Linde India Limited Linde Electronics & Specialty Gases (Suzhou) Co Ltd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 620.00 Approved 0.00 0.00 0.00
50 Linde India Limited BOC Limited - ENG (Gases) Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 100.00 Approved 0.00 0.00 0.00
51 Linde India Limited BOC Limited (Australia) Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 100.00 Approved 0.00 0.00 0.00
52 Linde India Limited Linde Inc. Fellow Subsidiaries Purchase of goods or services 500.00 Approved 0.00 0.00 0.00
53 Linde India Limited Linde Inc. Fellow Subsidiaries Sale of goods or services 200.00 Approved 0.00 0.00 0.00
54 Linde India Limited Linde Inc. Fellow Subsidiaries Purchase of fixed assets 1,800.00 Approved 60.50 0.00 0.00
55 Linde India Limited Linde Inc. Fellow Subsidiaries Sale of fixed assets 100.00 Approved 0.00 0.00 0.00
56 Linde India Limited Linde Engineering (Hangzhou) Co. Ltd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 150.00 Approved 0.00 0.00 0.00
57 Linde India Limited Praxair Technology Centre Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
58 Linde India Limited Linde Lienhwa China Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 500.00 Approved 0.00 0.00 0.00
59 Linde India Limited Linde China (Qingdao) Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
60 Linde India Limited Linde GmbH, Linde Engineering Fellow Subsidiaries Any other transaction Purchase of goods 16,800.00 Approved 1,320.70 0.00 0.00
61 Linde India Limited Linde GmbH, Linde Engineering Fellow Subsidiaries Purchase of fixed assets 32,350.00 Approved 9,336.20 0.00 0.00
62 Linde India Limited Linde GmbH, Linde Engineering Fellow Subsidiaries Any other transaction Purchase of services 8,200.00 Approved 0.00 0.00 0.00
63 Linde India Limited Linde GmbH, Linde Engineering Fellow Subsidiaries Sale of goods or services 500.00 Approved 0.00 0.00 0.00
64 Linde India Limited Linde Malaysia Sdn. Bhd. Fellow Subsidiaries Purchase of goods or services 2,000.00 Approved 144.90 0.00 0.00
65 Linde India Limited Linde Malaysia Sdn. Bhd. Fellow Subsidiaries Sale of goods or services 100.00 Approved (0.50) 0.00 0.00
66 Linde India Limited Linde Malaysia Sdn. Bhd. Fellow Subsidiaries Purchase of fixed assets 100.00 Approved 0.00 0.00 0.00
67 Linde India Limited Linde Malaysia Sdn. Bhd. Fellow Subsidiaries Sale of fixed assets 100.00 Approved 0.00 0.00 0.00
68 Linde India Limited Linde Business Solutions Center Philippines INC Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 500.00 Approved 62.50 0.00 0.00
69 Linde India Limited Cryostar SAS Fellow Subsidiaries Purchase of goods or services 9,240.00 Approved 0.00 0.00 0.00
70 Linde India Limited Cryostar SAS Fellow Subsidiaries Sale of goods or services 500.00 Approved 0.00 0.00 0.00
71 Linde India Limited Cryostar SAS Fellow Subsidiaries Sale of fixed assets 500.00 Approved 0.00 0.00 0.00
72 Linde India Limited Cryostar SAS Fellow Subsidiaries Purchase of fixed assets 5,100.00 Approved 876.80 0.00 0.00
73 Linde India Limited SELAS-LINDE GMBH Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 1,000.00 Approved 0.00 0.00 0.00
74 Linde India Limited Ceylon Oxygen Limited Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 2,000.00 Approved 46.30 0.00 0.00
75 Linde India Limited Linde Gas Asia Pte. Ltd. Fellow Subsidiaries Purchase of goods or services 1,000.00 Approved 0.00 0.00 0.00
76 Linde India Limited Linde Gas Singapore Pte. Ltd. Fellow Subsidiaries Purchase of goods or services 3,000.00 Approved 824.80 0.00 0.00
77 Linde India Limited Linde Gas Singapore Pte. Ltd. Fellow Subsidiaries Sale of goods or services 1,500.00 Approved 0.40 0.00 0.00
78 Linde India Limited Linde CryoPlants Ltd. Fellow Subsidiaries Purchase of goods or services 100.00 Approved 0.00 0.00 0.00
79 Linde India Limited Linde CryoPlants Ltd. Fellow Subsidiaries Purchase of fixed assets 100.00 Approved 0.00 0.00 0.00
80 Linde India Limited PT. Linde Indonesia Fellow Subsidiaries Sale of goods or services 5,000.00 Approved 6.10 0.00 0.00
81 Linde India Limited PT. Linde Indonesia Fellow Subsidiaries Any other transaction Revenue from Construction Contracts 5,000.00 Approved 2,398.80 0.00 0.00
82 Linde India Limited PT. Linde Indonesia Fellow Subsidiaries Purchase of goods or services 1,000.00 Approved 0.00 0.00 0.00
83 Linde India Limited Linde Gas Vietnam Limited Fellow Subsidiaries Purchase of goods or services 500.00 Approved 27.80 0.00 0.00
84 Linde India Limited Linde Gas Vietnam Limited Fellow Subsidiaries Sale of goods or services 500.00 Approved 0.00 0.00 0.00
85 Linde India Limited Linde (Thailand) Public Company Limited Fellow Subsidiaries Sale of goods or services 100.00 Approved 0.20 0.00 0.00
86 Linde India Limited Linde (Thailand) Public Company Limited Fellow Subsidiaries Purchase of goods or services 500.00 Approved 11.20 0.00 0.00
87 Linde India Limited PU Linde LLC Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 100.00 Approved 0.00 0.00 0.00
88 Linde India Limited Praxair Asia INC Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 100.00 Approved 0.00 0.00 0.00
89 Linde India Limited Linde Engineering (Dalian) Co. Ltd. Fellow Subsidiaries Purchase of goods or services 5,875.00 Approved 104.30 0.00 0.00
90 Linde India Limited Linde Engineering (Dalian) Co. Ltd. Fellow Subsidiaries Sale of goods or services 100.00 Approved 0.00 0.00 0.00
91 Linde India Limited Linde Engineering (Dalian) Co. Ltd. Fellow Subsidiaries Purchase of fixed assets 2,700.00 Approved 0.00 0.00 0.00
92 Linde India Limited Linde Engineering (Dalian) Co. Ltd. Fellow Subsidiaries Sale of fixed assets 100.00 Approved 0.00 0.00 0.00
93 Linde India Limited Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.) Fellow Subsidiaries Purchase of goods or services 3,000.00 Approved 9.30 0.00 0.00
94 Linde India Limited Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.) Fellow Subsidiaries Purchase of fixed assets 200.00 Approved 0.00 0.00 0.00
95 Linde India Limited Linde EOX Sdn. Bhd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 150.00 Approved 0.00 0.00 0.00
96 Linde India Limited Linde Engineering APAC Co, Ltd. Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 2,000.00 Approved 0.00 0.00 0.00
97 Linde India Limited Kirlosakar Ferrous Industries Limited Fellow Subsidiaries Any other transaction Purchase & Sale of Goods, Services, Fixed Assets and Recharges 9,100.00 Approved 0.00 0.00 0.00
98 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Purchase of goods and services (Incl recharges) 21,200.00 Approved 8,280.30 0.00 0.00
99 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Purchase of fixed assets 1,250.00 Approved 30.20 0.00 0.00
100 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Sale of fixed assets 500.00 Approved 0.00 0.00 0.00
101 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Revenue from sale of gases (incl recharges) [Gases] 24,700.00 Approved 12,314.50 0.00 0.00
102 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Leasing Services 1,000.00 Approved 0.00 0.00 0.00
103 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Revenue from construction contracts (PED) 22,375.00 Approved 1,228.30 0.00 0.00
104 Linde India Limited Linde Foundation Trust Any other transaction Contribution to Funds 1,000.00 Approved 0.00 0.00 0.00
105 Linde India Limited Linde India Limited Executive Staff Pension Fund Employee Benefit Funds Any other transaction Contribution to Trust Fund 200.00 Approved 0.00 0.00 0.00
106 Linde India Limited Linde India Limited Executive Staff Gratuity Fund Employee Benefit Funds Any other transaction Contribution to Trust Fund 300.00 Approved 79.10 0.00 0.00
107 Linde India Limited Linde India Limited Graded Staff Pension Fund Employee Benefit Funds Any other transaction Contribution to Trust Fund 300.00 Approved 141.10 0.00 0.00
108 Linde India Limited Linde India Limited Non Executive Staff Gratuity Fund Employee Benefit Funds Any other transaction Contribution to Trust Fund 200.00 Approved 0.00 0.00 0.00
109 Linde India Limited Linde Enterprises (West) Pvt. Ltd. (Formerly Known as Mylara Trading (South) Private Limited) Fellow Subsidiaries Sale of goods or services 11,000.00 Approved 0.70 0.00 0.00
110 Linde India Limited Linde Enterprises (West) Pvt. Ltd. (Formerly Known as Mylara Trading (South) Private Limited) Fellow Subsidiaries Any other transaction Purchase & Sale of fixed assets 3,000.00 Approved 0.00 0.00 0.00
111 Linde India Limited Linde Enterprises (West) Pvt. Ltd. (Formerly Known as Mylara Trading (South) Private Limited) Fellow Subsidiaries Purchase of goods or services 11,000.00 Approved 0.00 0.00 0.00
112 Linde India Limited Praxair Business Solutions and Supplies Pvt. Ltd. (Formerly Known as Mylara Trading (South) Private Limited) Fellow Subsidiaries Sale of goods or services 11,000.00 Approved 1.60 0.00 0.00
113 Linde India Limited Praxair Business Solutions and Supplies Pvt. Ltd. (Formerly Known as Mylara Trading (South) Private Limited) Fellow Subsidiaries Any other transaction Purchase & Sale of fixed assets 3,000.00 Approved 0.00 0.00 0.00
114 Linde India Limited Praxair Business Solutions and Supplies Pvt. Ltd. (Formerly Known as Mylara Trading (South) Private Limited) Fellow Subsidiaries Purchase of goods or services 11,000.00 Approved 0.00 0.00 0.00
115 Linde India Limited Ceylon Oxygen Limited Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 96.00 5.10
116 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 0.00 2,377.20
117 Linde India Limited Linde (Thailand) Public Company Limited Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 33.00 33.10
118 Linde India Limited Linde Bangladesh Limited Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 443.80 1,006.00
119 Linde India Limited Linde Engineering India Private Limited Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 (0.20) (0.20)
120 Linde India Limited Linde Enterprises (West) Pvt. Ltd. (Formerly Known as Mylara Trading (South) Private Limited) Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 0.00 0.80
121 Linde India Limited Linde Gas Singapore Pte. Ltd. Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 1.80 2.30
122 Linde India Limited Linde Gas Vietnam Limited Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 0.90 0.80
123 Linde India Limited Linde Global Support Services Pvt. Ltd. Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 99.30 86.10
124 Linde India Limited Linde Kryotechnik AG Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 0.00 (87.70)
125 Linde India Limited Linde Malaysia Sdn. Bhd. Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 27.60 (0.50)
126 Linde India Limited LINDE PHILIPPINES, INC. Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 27.30 17.10
127 Linde India Limited Linde Business Solutions Center Philippines INC Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 0.00 1.90
128 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 3,494.60 0.20
129 Linde India Limited PT. Linde Indonesia Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 38.20 1,164.40
130 Linde India Limited Cryostar SAS Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (9.90) 8.40
131 Linde India Limited ENG Linde Inc. CoRE TMD Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (867.80) (2.20)
132 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (3,780.50) (4,773.30)
133 Linde India Limited Praxair Korea Company Limited Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 0.00 (20.50)
134 Linde India Limited Helium Linde Inc. Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (931.00) (836.90)
135 Linde India Limited Linde (Thailand) Public Company Limited Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (4.20) (9.00)
136 Linde India Limited Linde Business Solutions Center Philippines INC Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (31.20) (32.40)
137 Linde India Limited Linde Engineering (Dalian) Co. Ltd. Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 0.00 (218.50)
138 Linde India Limited Linde Engineering India Private Limited Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (23.40) (86.60)
139 Linde India Limited Linde Gas Singapore Pte. Ltd. Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (450.10) (443.20)
140 Linde India Limited Linde Gas Vietnam Limited Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 0.00 (22.00)
141 Linde India Limited Linde GmbH (Formerly Linde AG, Germany) Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (162.60) (314.20)
142 Linde India Limited Linde GmbH, Linde Engineering Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (8,499.70) (271.00)
143 Linde India Limited Linde Kryotechnik AG Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (504.70) (580.70)
144 Linde India Limited Linde Malaysia Sdn. Bhd. Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (47.20) (126.70)
145 Linde India Limited Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited) Joint Venture Any other transaction Payable Balances 0.00 Balances 0.00 (2,772.60) (3,216.70)
146 Linde India Limited PSG Corporation Korea Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (42.70) (72.30)
147 Linde India Limited USA061931- LGNA Helium Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (115.70) (120.20)
148 Linde India Limited Linde Plc Ultimate Holding Company Any other transaction Payable Balances 0.00 Balances 0.00 (153.70) 0.00
149 Linde India Limited Linde Gáz Magyarország Zrt. Fellow Subsidiaries Any other transaction Payable Balances 0.00 Balances 0.00 (152.40) 0.00
150 Linde India Limited Linde Lienhwa Industrial Gases Co. Ltd. Fellow Subsidiary Any other transaction Payable Balances 0.00 Balances 0.00 (2.40) 0.00
151 Linde India Limited Linde Engineering North America LLC. Fellow Subsidiary Any other transaction Payable Balances 0.00 Balances 0.00 (7.70) 0.00
152 Linde India Limited Praxair Korea Company Limited Fellow Subsidiary Any other transaction Payable Balances 0.00 Balances 0.00 (31.40) 0.00
153 Linde India Limited Linde Gas North America LLC E&S Gas Fellow Subsidiary Any other transaction Payable Balances 0.00 Balances 0.00 0.00 0.20
154 Linde India Limited Linde GmbH, Linde Engineering Fellow Subsidiary Any other transaction Advance to Vendors 0.00 Balances 0.00 1,223.50 1,161.30
155 Linde India Limited Linde Gas North America LLC E&S Gas Fellow Subsidiary Any other transaction Advance to Vendors 0.00 Balances 0.00 (0.40) (0.50)
156 Linde India Limited Linde Engineering (Dalian) Co. Ltd. Fellow Subsidiary Any other transaction Advance to Vendors 0.00 Balances 0.00 43.70 (8.70)
157 Linde India Limited Cryostar SAS Fellow Subsidiaries Any other transaction Advance to Vendors 0.00 Balances 0.00 543.60 792.90
158 Linde India Limited BOCLH Industrial Gases (Songjiang) Co., Ltd. Fellow Subsidiaries Any other transaction Advance to Vendors 0.00 Balances 0.00 762.70 762.70
159 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Advance from Customers 0.00 Balances 0.00 326.80 593.80
160 Linde India Limited PT. Linde Indonesia Fellow Subsidiaries Any other transaction Advance from Customers 0.00 Balances 0.00 1,494.90 260.40
161 Linde India Limited Linde Kryotechnik AG Fellow Subsidiaries Any other transaction Advance from Customers 0.00 Balances 0.00 0.00 666.20
162 Linde India Limited Praxair India Pvt. Ltd Fellow Subsidiaries Any other transaction Unbilled Revenue 0.00 Balances 0.00 553.80 88.30
163 Linde India Limited Linde Kryotechnik AG Fellow Subsidiaries Any other transaction Unbilled Revenue 0.00 Balances 0.00 526.60 0.00
164 Linde India Limited LINDE PHILIPPINES, INC. Fellow Subsidiaries Any other transaction Unbilled Revenue 0.00 Balances 0.00 39.10 238.90
165 Linde India Limited Linde Ecuador S.A. Fellow Subsidiaries Any other transaction Receivable Balances 0.00 Balances 0.00 987.90 662.90
166 Linde India Limited Avaada MHYavat Pvt. Ltd Associate Any other transaction Payable Balances 0.00 Balances 0.00 538.50 0.00
167 Linde India Limited FPEL Surya Private Limited Associate Any other transaction Payable Balances 0.00 Balances 0.00 87.00 0.00
168 Linde India Limited FPEL Solar Shakti Private Limited Associate Any other transaction Payable Balances 0.00 Balances 0.00 152.50 0.00
169 Linde India Limited Zenataris Renewable Energy Private Limited Associate Any other transaction Payable Balances 0.00 Balances 0.00 0.00 0.00
170 Linde India Limited FPEL Solar Power Private Limited Associate Any other transaction Payable Balances 0.00 Balances 0.00 0.00 0.00
171 Linde India Limited Linde Inc. Fellow Subsidiary Any other transaction Payable Balances 0.00 Balances 0.00 (49.40) (81.60)
Total value of transaction during the reporting period 61,931.40