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-2024 | ||
| Date of end of financial year | 31-Mar-2025 | ||
| Date of board meeting when results were approved | 23-May-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 16-May-2025 | ||
| Description of presentation currency | INR (in Actuals) | ||
| Reporting Type | Quarterly | ||
| Reporting Quarter | Fourth 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 | Audited | ||
| Segment Reporting | Multi segment | ||
| Description of single segment | |||
| Start date and time of board meeting | 23-May-2025 14:00:00 | ||
| End date and time of board meeting | 23-May-2025 16:00:00 | ||
| 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 | Statement on impact of audit qualification | ||
| 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 | 2025-02-07 | ||
| Indicate Company website link for updated RPT policy of the Company | https://www.lindeindia.in/investors/codes-and-policies-and-csr/codes-and-policies | ||
| 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 |
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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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone | 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 | 5918750000 | 24853760000 | |
| Other income | 129630000 | 678390000 | |
| Total income | 6048380000 | 25532150000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 502130000 | 2397200000 |
| (b) | Purchases of stock-in-trade | 830050000 | 3384540000 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -177280000 | -113970000 |
| (d) | Employee benefit expense | 138560000 | 538680000 |
| (e) | Finance costs | 65480000 | 126280000 |
| (f) | Depreciation, depletion and amortisation expense | 555020000 | 2138300000 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 1258310000 | 5228920000 |
| 2 | Other expenses | 1268380000 | 5767480000 |
| Total other expenses | 2526690000 | 10996400000 | |
| Total expenses | 4440650000 | 19467430000 | |
| 3 | Total profit before exceptional items and tax | 1607730000 | 6064720000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 1607730000 | 6064720000 |
| 6 | Tax expense | ||
| 7 | Current tax | 471180000 | 1838900000 |
| 8 | Deferred tax | -42470000 | -252310000 |
| 9 | Total tax expenses | 428710000 | 1586590000 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
| 11 | Net Profit Loss for the period from continuing operations | 1179020000 | 4478130000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 16 | Total profit (loss) for period | 1179020000 | 4478130000 |
| 17 | Other comprehensive income net of taxes | 3840000 | -15000000 |
| 18 | Total Comprehensive Income for the period | 1182860000 | 4463130000 |
| 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 | 852840000 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 36937260000 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 13.82 | 52.51 | |
| Diluted earnings (loss) per share from continuing operations | 13.82 | 52.51 | |
| 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 | 13.82 | 52.51 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 13.82 | 52.51 | |
| 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 number of characters and special character in Notes to financial results the note numbers i to v have been excluded here and you may please refer to the pdf filing made to the Stock Exchanges on 23 May 2025 for complete notes | ||
Remarks |
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|---|---|
| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-Apr-2024 | ||
| Date of end of reporting period | 31-Mar-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 19055100000 | ||
| Capital work-in-progress | 9752500000 | ||
| Investment property | |||
| Goodwill | 89340000 | ||
| Other intangible assets | 107520000 | ||
| Intangible assets under development | |||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 269230000 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0 | ||
| Other non-current financial assets | 226540000 | ||
| Total non-current financial assets | 495770000 | ||
| Deferred tax assets (net) | |||
| Other non-current assets | 11677690000 | ||
| Total non-current assets | 41177920000 | ||
| 2 | Current assets | ||
| Inventories | 1066440000 | ||
| Current financial asset | |||
| Current investments | 0 | ||
| Trade receivables, current | 3848580000 | ||
| Cash and cash equivalents | 1453710000 | ||
| Bank balance other than cash and cash equivalents | 13360000 | ||
| Loans, current | 0 | ||
| Other current financial assets | 142030000 | ||
| Total current financial assets | 5457680000 | ||
| Current tax assets (net) | |||
| Other current assets | 3249800000 | ||
| Total current assets | 9773920000 | ||
| 3 | Non-current assets classified as held for sale | 150000000 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 51101840000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 852840000 | ||
| Other equity | 36937260000 | ||
| Total equity attributable to owners of parent | 37790100000 | ||
| Non controlling interest | |||
| Total equity | 37790100000 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0 | ||
| 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 | 404150000 | ||
| Total non-current financial liabilities | 404150000 | ||
| Provisions, non-current | 739590000 | ||
| Deferred tax liabilities (net) | 1522080000 | ||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | 381410000 | ||
| Total non-current liabilities | 3047230000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 0 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 657160000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4759810000 | ||
| Total Trade payable | 5416970000 | ||
| Other current financial liabilities | 2073840000 | ||
| Total current financial liabilities | 7490810000 | ||
| Other current liabilities | 2185570000 | ||
| Provisions, current | 502620000 | ||
| Current tax liabilities (Net) | 85510000 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 10264510000 | ||
| 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 | 13311740000 | ||
| Total equity and liabilites | 51101840000 | ||
| Disclosure of notes on assets and liabilities | |||
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-Jan-2025 | 01-Apr-2024 | |||||
| Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 | |||||
| Whether accounts are audited or unaudited | Unaudited | Audited | |||||
| 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 and services | 5159140000 | 20407370000 | ||||
| 2 | Project engineering | 2710100000 | 11052040000 | ||||
| Total Segment Revenue | 7869240000 | 31459410000 | |||||
| Less: Inter segment revenue | 1950490000 | 1950490000 | |||||
| Revenue from operations | 5918750000 | 24853760000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Gases, related products and services | 1518300000 | 5251810000 | ||||
| 2 | Project engineering | 192080000 | 995970000 | ||||
| Total Profit before tax | 1710380000 | 6247780000 | |||||
| i. Finance cost | 65480000 | 65480000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 37170000 | 37170000 | |||||
| Profit before tax | 1607730000 | 6064720000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Gases, related products and services | 43923310000 | 43923310000 | ||||
| 2 | Project engineering | 3402430000 | 3402430000 | ||||
| Total Segment Asset | 47325740000 | 47325740000 | |||||
| Un-allocable Assets | 3776100000 | 3776100000 | |||||
| Net Segment Asset | 51101840000 | 51101840000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Gases, related products and services | 5502640000 | 5502640000 | ||||
| 2 | Project engineering | 3704220000 | 3704220000 | ||||
| Total Segment Liabilities | 9206860000 | 9206860000 | |||||
| Un-allocable Liabilities | 4104880000 | 4104880000 | |||||
| Net Segment Liabilities | 13311740000 | 13311740000 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
Text Block |
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|---|---|
| Textual Information(2) | The Primary segment for the Company is the business segment and it has two such segments which are as follows n nGases and related products & 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 31 March 2025 include assets classified as Assets 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 |
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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| 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 | 2030000 | -20280000 |
| 2 | Fair value of changes of investments in equity shares | 160000 | 230000 |
| Total Amount of items that will not be reclassified to profit and loss | 2190000 | -20050000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -1650000 | -5050000 |
| 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 | 0 |
| 5 | Total Other comprehensive income | 3840000 | -15000000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | |||||
| A | Date of start of reporting period | 01-Apr-2024 | ||||
| B | Date of end of reporting period | 31-Mar-2025 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Part I | Blue color marked fields are non-mandatory. | |||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 6064720000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 126280000 | |||||
| Adjustments for decrease (increase) in inventories | -216020000 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 830020000 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | 0 | |||||
| Adjustments for decrease (increase) in other non-current assets | 658530000 | |||||
| Adjustments for other financial assets, non-current | -65960000 | |||||
| Adjustments for other financial assets, current | 0 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | -883450000 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | -503910000 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 2138300000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 0 | |||||
| Adjustments for provisions, non-current | 0 | |||||
| Adjustments for other financial liabilities, current | 0 | |||||
| Adjustments for other financial liabilities, non-current | 0 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0 | |||||
| Adjustments for dividend income | 16510000 | |||||
| Adjustments for interest income | 545090000 | |||||
| Adjustments for share-based payments | 25120000 | |||||
| Adjustments for fair value losses (gains) | 0 | |||||
| Adjustments for undistributed profits of associates | 0 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0 | |||||
| Other adjustments to reconcile profit (loss) | 0 | |||||
| Other adjustments for non-cash items | 118650000 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | 1665960000 | |||||
| Net cash flows from (used in) operations | 7730680000 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 1894730000 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 5835950000 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0 | |||||
| Other cash receipts from sales of interests in joint ventures | 0 | |||||
| Other cash payments to acquire interests in joint ventures | 0 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Proceeds from sales of property, plant and equipment | 78570000 | |||||
| Purchase of property, plant and equipment | 13305240000 | |||||
| Proceeds from sales of investment property | 0 | |||||
| Purchase of investment property | 0 | |||||
| Proceeds from sales of intangible assets | 0 | |||||
| Purchase of intangible assets | 0 | |||||
| Proceeds from sales of intangible assets under development | 0 | |||||
| Purchase of intangible assets under development | 0 | |||||
| Proceeds from sales of goodwill | 0 | |||||
| Purchase of goodwill | 0 | |||||
| Proceeds from biological assets other than bearer plants | 0 | |||||
| Purchase of biological assets other than bearer plants | 0 | |||||
| Proceeds from government grants | 0 | |||||
| Proceeds from sales of other long-term assets | 0 | |||||
| Purchase of other long-term assets | 0 | |||||
| Cash advances and loans made to other parties | 0 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Dividends received | 16510000 | |||||
| Interest received | 563310000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) investing activities | -12646850000 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0 | |||||
| Payments from changes in ownership interests in subsidiaries | 0 | |||||
| Proceeds from issuing shares | 0 | |||||
| Proceeds from issuing other equity instruments | 0 | |||||
| Payments to acquire or redeem entity's shares | 0 | |||||
| Payments of other equity instruments | 401760000 | |||||
| Proceeds from exercise of stock options | 0 | |||||
| Proceeds from issuing debentures notes bonds etc | 0 | |||||
| Proceeds from borrowings | 0 | |||||
| Repayments of borrowings | 0 | |||||
| Payments of lease liabilities | 36770000 | |||||
| Dividends paid | 1020210000 | |||||
| Interest paid | 35960000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -28850000 | |||||
| Net cash flows from (used in) financing activities | -1523550000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -8334450000 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0 | |||||
| Net increase (decrease) in cash and cash equivalents | -8334450000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 9788160000 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1453710000 | |||||
Details of Impact of Audit Qualification |
|
|---|---|
| Whether results are audited or unaudited | Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Price Waterhouse and Co Chartered Accountants LLP | Yes | 30-Nov-2026 | ||
|---|---|---|---|---|---|
Financial details |
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| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | 25532150000 | 25532150000 |
| 2 | Total Expenditure | 19467430000 | 19467430000 |
| 3 | Net Profit/(Loss) | 4478130000 | 4478130000 |
| 4 | Earnings Per Share | 52.51 | 52.51 |
| 5 | Total Assets | 51101840000 | 51101840000 |
| 6 | Total Liabilities | 13311740000 | 13311740000 |
| 7 | Net Worth | 37790100000 | 37790100000 |
Audit qualification |
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|---|---|---|---|---|---|---|---|
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
Text Block |
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|---|---|
| Textual Information(1) | We draw attention to Note iii to the standalone financial results which explains the managements assessment of related party transactions with reference to the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. Management has applied the materiality threshold of 10 percent or more of the annual consolidated turnover of the Company to the value of each contract with a related party consisting of individual or multiple transactions and not by aggregating the value of all contracts with each related party to evaluate whether it has breached the materiality threshold and therefore would require shareholders approval as per SEBI LODR. SEBI in its Order dated July 24 2024 the SEBI Order has concluded that the materiality threshold has to be applied on an aggregate basis considering all the transaction during the financial year with a related party. The Company had filed an appeal on August 05 2024 against the aforementioned SEBI Order before the Securities Appellate Tribunal which is pending disposal. In view of ongoing regulatory and legal proceedings the probable consequences and related implications on the standalone financial results are presently not determinable. n nThe above note has been modified in view of the constraint imposed by NSE on special characters |
| Textual Information(2) | Not Applicable as impact has not been quantified |
| Textual Information(3) | Not ascertainable |
| Textual Information(4) | Management is not in a position to estimate the impact given that the appeal is pending at Securities Appellate Tribunal and the matter is currently sub judice |
| Textual Information(5) | We draw attention to Note iii to the standalone financial results which explains the managements assessment of related party transactions with reference to the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. Management has applied the materiality threshold of 10 percent or more of the annual consolidated turnover of the Company to the value of each contract with a related party consisting of individual or multiple transactions and not by aggregating the value of all contracts with each related party to evaluate whether it has breached the materiality threshold and therefore would require shareholders approval as per SEBI LODR. SEBI in its Order dated July 24 2024 the SEBI Order has concluded that the materiality threshold has to be applied on an aggregate basis considering all the transaction during the financial year with a related party. The Company had filed an appeal on August 05 2024 against the aforementioned SEBI Order before the Securities Appellate Tribunal which is pending disposal. In view of ongoing regulatory and legal proceedings the probable consequences and related implications on the standalone financial results are presently not determinable. n nThe above note has been modified in view of the constraint imposed by NSE on special characters |
Signatories detail |
|
|---|---|
| Name of CEO / Managing director | Abhijit Banerjee |
| Name of CFO | Neeraj Kumar Jumrani |
| Name of audit committee chairman | Subba Rao Amarthaluru |
| Name of statutory auditor | Price Waterhouse and Co Chartered Accountants LLP |
| Name of other signatory, if any, with designation | |
| Place | Bangalore |
| Date | 23-May-2025 |
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 | 50000000 | Approved | 11420000 | 0 | 0 | |||||||||||||||
| 2 | Linde India Limited | Linde GmbH (Formerly Linde AG, Germany) | Intermediate Holding Company | Purchase of goods or services | 100000000 | Approved | 2990000 | 0 | 0 | ||||||||||||||||
| 3 | Linde India Limited | Linde GmbH (Formerly Linde AG, Germany) | Intermediate Holding Company | Any other transaction | Global IS Recharge | 200000000 | Approved | 102780000 | 0 | 0 | |||||||||||||||
| 4 | Linde India Limited | Linde GmbH (Formerly Linde AG, Germany) | Intermediate Holding Company | Purchase of fixed assets | 100000000 | Approved | 600000 | 0 | 0 | ||||||||||||||||
| 5 | Linde India Limited | Linde GmbH (Formerly Linde AG, Germany) | Intermediate Holding Company | Any other transaction | Technical Aid Fees | 750000000 | Approved | 320480000 | 0 | 0 | |||||||||||||||
| 6 | Linde India Limited | Linde South Asia Services Private Limited n(Formerly LSAS Services Private Limited) | Joint Venture | Any other transaction | Purchase of goods & services (Incl. Recharges) | 1500000000 | Approved | 648150000 | 0 | 0 | |||||||||||||||
| 7 | Linde India Limited | Avaada MHYavat Pvt. Ltd | Associate | Any other transaction | Towards RE Power | 200000000 | Approved | 72180000 | 0 | 0 | |||||||||||||||
| 8 | Linde India Limited | FPEL Surya Private Limited | Associate | Any other transaction | Towards RE Power | 150000000 | Approved | 67470000 | 0 | 0 | |||||||||||||||
| 9 | Linde India Limited | FPEL Solar Shakti Private Limited | Associate | Any other transaction | Towards RE Power | 120000000 | Approved | 33050000 | 0 | 0 | |||||||||||||||
| 10 | Linde India Limited | Linde Bangladesh Limited | Fellow Subsidiaries | Sale of goods or services | 500000000 | Approved | 67980000 | 0 | 0 | ||||||||||||||||
| 11 | Linde India Limited | Linde Engineering India Private Limited | Fellow Subsidiaries | Any other transaction | Cost Recovery & Recharges | 50000000 | Approved | -570000 | 0 | 0 | |||||||||||||||
| 12 | Linde India Limited | Linde Engineering India Private Limited | Fellow Subsidiaries | Purchase of goods or services | 276500000 | Approved | 16640000 | 0 | 0 | ||||||||||||||||
| 13 | Linde India Limited | Linde Engineering India Private Limited | Fellow Subsidiaries | Purchase of fixed assets | 241000000 | Approved | 37530000 | 0 | 0 | ||||||||||||||||
| 14 | Linde India Limited | Linde Engineering India Private Limited | Fellow Subsidiaries | Sale of goods or services | 55000000 | Approved | 20470000 | 0 | 0 | ||||||||||||||||
| 15 | Linde India Limited | Linde Global Support Services Pvt. Ltd. | Fellow Subsidiaries | Any other transaction | Infrastructure & Common Facility Charges, Recovery of Expenses Including Rent | 50000000 | Approved | 17670000 | 0 | 0 | |||||||||||||||
| 16 | Linde India Limited | Gas Linde Inc.n(formerly Linde Global Helium) | Fellow Subsidiaries | Purchase of goods or services | 1700000000 | Approved | 332020000 | 0 | 0 | ||||||||||||||||
| 17 | Linde India Limited | Linde Philippines, INC. | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 60000000 | Approved | 10860000 | 0 | 0 | |||||||||||||||
| 18 | Linde India Limited | Linde Kryotechnik AG | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 185000000 | Approved | 310000 | 0 | 0 | |||||||||||||||
| 19 | Linde India Limited | PSG Corporation Korea | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 250000000 | Approved | 12850000 | 0 | 0 | |||||||||||||||
| 20 | Linde India Limited | Linde Ecuador S.A. | Fellow Subsidiaries | Sale of goods or services | 200000000 | Approved | 130420000 | 0 | 0 | ||||||||||||||||
| 21 | Linde India Limited | Linde Gáz Magyarország Zrt. | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 87000000 | Approved | 51320000 | 0 | 0 | |||||||||||||||
| 22 | Linde India Limited | Linde Electronics & Specialty Gases (Suzhou) Co Ltd. | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 100000000 | Approved | 830000 | 0 | 0 | |||||||||||||||
| 23 | Linde India Limited | Linde Inc. | Fellow Subsidiaries | Purchase of fixed assets | 110000000 | Approved | 16150000 | 0 | 0 | ||||||||||||||||
| 24 | Linde India Limited | Linde Engineering (Hangzhou) Co. Ltd. | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 50000000 | Approved | 1040000 | 0 | 0 | |||||||||||||||
| 25 | Linde India Limited | Linde GmbH, Linde Engineering | Fellow Subsidiaries | Any other transaction | Purchase of Goods | 2600000000 | Approved | 26430000 | 0 | 0 | |||||||||||||||
| 26 | Linde India Limited | Linde GmbH, Linde Engineering | Fellow Subsidiaries | Purchase of fixed assets | 4578000000 | Approved | 1044090000 | 0 | 0 | ||||||||||||||||
| 27 | Linde India Limited | Linde GmbH, Linde Engineering | Fellow Subsidiaries | Any other transaction | Purchase of Services | 410000000 | Approved | 9760000 | 0 | 0 | |||||||||||||||
| 28 | Linde India Limited | Linde GmbH, Linde Engineering | Fellow Subsidiaries | Sale of goods or services | 20000000 | Approved | 8400000 | 0 | 0 | ||||||||||||||||
| 29 | Linde India Limited | Linde Malaysia Sdn. Bhd. | Fellow Subsidiaries | Purchase of goods or services | 85000000 | Approved | 7970000 | 0 | 0 | ||||||||||||||||
| 30 | Linde India Limited | Linde Malaysia Sdn. Bhd. | Fellow Subsidiaries | Sale of goods or services | 10000000 | Approved | 3250000 | 0 | 0 | ||||||||||||||||
| 31 | Linde India Limited | Linde Business Solutions Center Philippines INC | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 20000000 | Approved | 5560000 | 0 | 0 | |||||||||||||||
| 32 | Linde India Limited | Cryostar SAS | Fellow Subsidiaries | Purchase of fixed assets | 444500000 | Approved | 49560000 | 0 | 0 | ||||||||||||||||
| 33 | Linde India Limited | Ceylon Oxygen Limited | Fellow Subsidiaries | Any other transaction | Purchase & Sale of Goods, Services, Fixed Assets and Recharges | 250000000 | Approved | 9490000 | 0 | 0 | |||||||||||||||
| 34 | Linde India Limited | Linde Gas Asia Pte. Ltd. | Fellow Subsidiaries | Any other transaction | Cost Recovery & Recharges | 20000000 | Approved | 2150000 | 0 | 0 | |||||||||||||||
| 35 | Linde India Limited | Linde Gas Singapore Pte. Ltd. | Fellow Subsidiaries | Purchase of goods or services | 280000000 | Approved | 88110000 | 0 | 0 | ||||||||||||||||
| 36 | Linde India Limited | Linde Gas Singapore Pte. Ltd. | Fellow Subsidiaries | Sale of goods or services | 50000000 | Approved | 210000 | 0 | 0 | ||||||||||||||||
| 37 | Linde India Limited | PT. Linde Indonesia | Fellow Subsidiaries | Sale of goods or services | 400000000 | Approved | 84340000 | 0 | 0 | ||||||||||||||||
| 38 | Linde India Limited | Linde Gas Vietnam Limited | Fellow Subsidiaries | Purchase of goods or services | 70000000 | Approved | 10330000 | 0 | 0 | ||||||||||||||||
| 39 | Linde India Limited | Linde Gas Vietnam Limited | Fellow Subsidiaries | Sale of goods or services | 10000000 | Approved | 90000 | 0 | 0 | ||||||||||||||||
| 40 | Linde India Limited | Linde (Thailand) Public Company Limited | Fellow Subsidiaries | Sale of goods or services | 10000000 | Approved | 3870000 | 0 | 0 | ||||||||||||||||
| 41 | Linde India Limited | Linde (Thailand) Public Company Limited | Fellow Subsidiaries | Purchase of goods or services | 20000000 | Approved | 140000 | 0 | 0 | ||||||||||||||||
| 42 | Linde India Limited | Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.) | Fellow Subsidiaries | Purchase of goods or services | 400000000 | Approved | 11380000 | 0 | 0 | ||||||||||||||||
| 43 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiaries | Any other transaction | Purchase of goods and services (Incl recharges) | 1656500000 | Approved | 762190000 | 0 | 0 | |||||||||||||||
| 44 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiaries | Any other transaction | Revenue from sale of gases (incl recharges) [Gases] | 2689500000 | Approved | 964990000 | 0 | 0 | |||||||||||||||
| 45 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiaries | Any other transaction | Leasing Services | 100000000 | Approved | 76090000 | 0 | 0 | |||||||||||||||
| 46 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiaries | Any other transaction | Revenue from construction contracts (PED) | 1732000000 | Approved | 152810000 | 0 | 0 | |||||||||||||||
| 47 | Linde India Limited | Linde Foundation | Trust | Any other transaction | Contribution to Funds | 100000000 | Approved | 97740000 | 0 | 0 | |||||||||||||||
| 48 | Linde India Limited | Linde India Limited Executive Staff Gratuity Fund | Employee Benefit Funds | Any other transaction | Contribution to Trust Fund | 30000000 | Approved | 3650000 | 0 | 0 | |||||||||||||||
| 49 | Linde India Limited | Linde India Limited Graded Staff Pension Fund | Employee Benefit Funds | Any other transaction | Contribution to Trust Fund | 30000000 | Approved | 10400000 | 0 | 0 | |||||||||||||||
| 50 | Linde India Limited | Linde India Limited Non Executive Staff Gratuity Fund | Employee Benefit Funds | Any other transaction | Contribution to Trust Fund | 20000000 | Approved | 1470000 | 0 | 0 | |||||||||||||||
| 51 | Linde India Limited | SELAS-LINDE GMBH | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 400000 | 0 | |||||||||||||||
| 52 | Linde India Limited | Linde Engineering India Private Limited | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | -20000 | -20000 | |||||||||||||||
| 53 | Linde India Limited | Linde Gas Singapore Pte. Ltd. | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 30000 | 180000 | |||||||||||||||
| 54 | Linde India Limited | Linde Gas Vietnam Limited | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 20000 | 90000 | |||||||||||||||
| 55 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 425590000 | 349460000 | |||||||||||||||
| 56 | Linde India Limited | Linde South Asia Services Private Limited n(Formerly LSAS Services Private Limited) | Joint Venture | Any other transaction | Receivable Balances | 0 | Balances | 0 | 30000 | 0 | |||||||||||||||
| 57 | Linde India Limited | Linde Bangladesh Limited | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 47680000 | 44380000 | |||||||||||||||
| 58 | Linde India Limited | Linde Global Support Services Pvt. Ltd. | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 25380000 | 9930000 | |||||||||||||||
| 59 | Linde India Limited | Ceylon Oxygen Limited | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 4990000 | 9600000 | |||||||||||||||
| 60 | Linde India Limited | Linde Malaysia Sdn. Bhd. | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 490000 | 2760000 | |||||||||||||||
| 61 | Linde India Limited | PT. Linde Indonesia | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 85170000 | 3820000 | |||||||||||||||
| 62 | Linde India Limited | Linde (Thailand) Public Company Limited | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 570000 | 3300000 | |||||||||||||||
| 63 | Linde India Limited | Linde Ecuador S.A. | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 0 | 98790000 | |||||||||||||||
| 64 | Linde India Limited | LINDE PHILIPPINES, INC. | Fellow Subsidiary | Any other transaction | Receivable Balances | 0 | Balances | 0 | 0 | 2730000 | |||||||||||||||
| 65 | Linde India Limited | Linde GmbH, Linde Engineering | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -332530000 | -849970000 | |||||||||||||||
| 66 | Linde India Limited | Linde GmbH (Formerly Linde AG, Germany) | Intermediate Holding Company | Any other transaction | Payable Balances | 0 | Balances | 0 | -2920000 | -16260000 | |||||||||||||||
| 67 | Linde India Limited | Linde Engineering North America LLC. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -1620000 | -770000 | |||||||||||||||
| 68 | Linde India Limited | Linde Kryotechnik AG | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -5890000 | -50470000 | |||||||||||||||
| 69 | Linde India Limited | Linde Engineering India Private Limited | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -4890000 | -2340000 | |||||||||||||||
| 70 | Linde India Limited | Linde Gáz Magyarország Zrt. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -35480000 | -15240000 | |||||||||||||||
| 71 | Linde India Limited | LUCK STREAM Co., Ltd. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -5450000 | 0 | |||||||||||||||
| 72 | Linde India Limited | Linde Gas Singapore Pte. Ltd. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -92590000 | -45010000 | |||||||||||||||
| 73 | Linde India Limited | Linde Gas Vietnam Limited | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -5080000 | 0 | |||||||||||||||
| 74 | Linde India Limited | Gas Linde Inc.n(formerly Linde Global Helium) | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | 35080000 | 0 | |||||||||||||||
| 75 | Linde India Limited | Linde Inc. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -19790000 | -4940000 | |||||||||||||||
| 76 | Linde India Limited | Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.) | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | 20000 | 0 | |||||||||||||||
| 77 | Linde India Limited | Praxair Korea Company Limited | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -3070000 | -3140000 | |||||||||||||||
| 78 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -380020000 | -378050000 | |||||||||||||||
| 79 | Linde India Limited | Linde South Asia Services Private Limited n(Formerly LSAS Services Private Limited) | Joint Venture | Any other transaction | Payable Balances | 0 | Balances | 0 | -234610000 | -277260000 | |||||||||||||||
| 80 | Linde India Limited | Cryostar SAS | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | 1140000 | -990000 | |||||||||||||||
| 81 | Linde India Limited | Linde Global Support Services Pvt. Ltd. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | 3920000 | 0 | |||||||||||||||
| 82 | Linde India Limited | Linde Business Solutions Center Philippines INC | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -24340000 | -3120000 | |||||||||||||||
| 83 | Linde India Limited | PSG Corporation Korea | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -1670000 | -4270000 | |||||||||||||||
| 84 | Linde India Limited | Linde Lienhwa Industrial Gases Co. Ltd. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | 0 | -240000 | |||||||||||||||
| 85 | Linde India Limited | Linde Malaysia Sdn. Bhd. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | 50000 | -4720000 | |||||||||||||||
| 86 | Linde India Limited | Linde Gas Asia Pte. Ltd. | Fellow Subsidiary | Any other transaction | Payable Balances | 0 | Balances | 0 | -23480000 | 0 | |||||||||||||||
| 87 | Linde India Limited | ENG Linde Inc. CoRE TMD | Fellow Subsidiaries | Any other transaction | Payable Balances | 0 | Balances | 0 | -113560000 | -86780000 | |||||||||||||||
| 88 | Linde India Limited | Helium Linde Inc. | Fellow Subsidiaries | Any other transaction | Payable Balances | 0 | Balances | 0 | -89130000 | -93100000 | |||||||||||||||
| 89 | Linde India Limited | USA061931- LGNA Helium | Fellow Subsidiaries | Any other transaction | Payable Balances | 0 | Balances | 0 | -21950000 | -11570000 | |||||||||||||||
| 90 | Linde India Limited | Linde Plc | Ultimate Holding Company | Any other transaction | Payable Balances | 0 | Balances | 0 | 0 | -15370000 | |||||||||||||||
| 91 | Linde India Limited | Linde (Thailand) Public Company Limited | Fellow Subsidiaries | Any other transaction | Payable Balances | 0 | Balances | 0 | 0 | -420000 | |||||||||||||||
| 92 | Linde India Limited | Linde GmbH, Linde Engineering | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 436310000 | 122350000 | |||||||||||||||
| 93 | Linde India Limited | SELAS-LINDE GMBH | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 10000 | 0 | |||||||||||||||
| 94 | Linde India Limited | Linde Engineering India Private Limited | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 6600000 | 0 | |||||||||||||||
| 95 | Linde India Limited | Linde Engineering (Dailan) Co. Ltd. | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 4370000 | 4370000 | |||||||||||||||
| 96 | Linde India Limited | Linde Gáz Magyarország Zrt. | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 14560000 | 0 | |||||||||||||||
| 97 | Linde India Limited | Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.) | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 11300000 | 0 | |||||||||||||||
| 98 | Linde India Limited | Cryostar SAS | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 40810000 | 54360000 | |||||||||||||||
| 99 | Linde India Limited | Linde Bangladesh Limited | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 2710000 | 0 | |||||||||||||||
| 100 | Linde India Limited | Ceylon Oxygen Limited | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 430000 | 0 | |||||||||||||||
| 101 | Linde India Limited | BOCLH Industrial Gases (Songjiang) Co., Ltd. | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 76270000 | 76270000 | |||||||||||||||
| 102 | Linde India Limited | PT. Linde Indonesia | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | -10000 | 0 | |||||||||||||||
| 103 | Linde India Limited | Linde Gas North America LLC E&S Gas | Fellow Subsidiaries | Any other transaction | Advance to Vendors | 0 | Balances | 0 | 0 | -40000 | |||||||||||||||
| 104 | Linde India Limited | PT. Linde Indonesia | Fellow Subsidiaries | Any other transaction | Advance from Customers | 0 | Balances | 0 | 212120000 | 149490000 | |||||||||||||||
| 105 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiaries | Any other transaction | Advance from Customers | 0 | Balances | 0 | 26980000 | 32680000 | |||||||||||||||
| 106 | Linde India Limited | Linde GmbH, Linde Engineering | Fellow Subsidiaries | Any other transaction | Advance from Customers | 0 | Balances | 0 | 8400000 | 0 | |||||||||||||||
| 107 | Linde India Limited | Praxair India Pvt. Ltd | Fellow Subsidiaries | Any other transaction | Unbilled Revenue | 0 | Balances | 0 | 352340000 | 55380000 | |||||||||||||||
| 108 | Linde India Limited | Linde Kryotechnik AG | Fellow Subsidiaries | Any other transaction | Unbilled Revenue | 0 | Balances | 0 | 49710000 | 52660000 | |||||||||||||||
| 109 | Linde India Limited | LINDE PHILIPPINES, INC. | Fellow Subsidiary | Any other transaction | Unbilled Revenue | 0 | Balances | 0 | 0 | 3910000 | |||||||||||||||
| 110 | Linde India Limited | Avaada MHYavat Pvt. Ltd | Associate | Any other transaction | Payable Balances | 0 | Balances | 0 | 0 | 53850000 | |||||||||||||||
| 111 | Linde India Limited | FPEL Surya Private Limited | Associate | Any other transaction | Payable Balances | 0 | Balances | 0 | 0 | 8700000 | |||||||||||||||
| 112 | Linde India Limited | FPEL Solar Shakti Private Limited | Associate | Any other transaction | Payable Balances | 0 | Balances | 0 | 0 | 15250000 | |||||||||||||||
| 113 | Linde India Limited | Zenataris Renewable Energy Private Limited | Associate | Any other transaction | Payable Balances | 0 | Balances | 0 | 0 | 0 | |||||||||||||||
| Total value of transaction during the reporting period | 5409110000 | ||||||||||||||||||||||||