LINDEINDIA2023-10-012023-12-31 LINDEINDIA2023-10-012023-12-31 LINDEINDIA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member LINDEINDIA2023-12-31 LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523457 LINDEINDIA NOTLISTED Linde India Limited Equity 2023-04-01 2024-03-31 2024-02-05 2024-01-24 INR Millions Third quarter 15:00:00 17:00:00 2024-02-05 2024-02-05 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 7062430000.00 218740000.00 7281170000.00 1237010000.00 1085870000.00 -38350000.00 113310000.00 11530000.00 506250000.00 2802660000.00 5718280000.00 1562890000.00 0.00 1562890000.00 425340000.00 -33990000.00 391350000.00 0.00 1171540000.00 0.00 0.00 0.00 29160000.00 1200700000.00 -13640000.00 1187060000.00 0.00 0.00 852840000.00 10 14.08 14.08 0.00 0.00 14.08 14.08 Notes: (i) The financial results were reviewed by Audit Committee & approved by the Board of Directors at the meeting held on 5 Feb. 2024. The limited review for quarter & nine months ended 31 Dec. 2023, as required under Reg. 33 of SEBI (LODR) Regulations, 2015 has been carried out by the Statutory Auditors. (iii)Certain Shareholders have raised objections on related party transactions (RPTs) entered into by Linde India Ltd ( Company ) with Praxair India Pvt Ltd and Linde South Asia Services Pvt Ltd since the resolution on material RPTs in 85th AGM held on 24 June 2021 had been rejected by the shareholders. The Company has also received inquiries & information requests from SEBI in connection with certain RPTs & arrangements to which the Company has been responding. Based on the legal opinion obtained by the Company, the Company is in compliance with all requirements under SEBI (LODR) Regulations, 2015 in respect of all RPTs entered into by it. No RPT entered into by the Company has a value in excess of the materiality threshold of 10% or more of the annual consolidated turnover of the Company. Therefore, there are no material RPTs entered into by the Company. In terms of the legal opinion obtained by the Company, it has applied the materiality threshold of 10% or more of the annual consolidated turnover of the Company to the value of each of the RPT & not by aggregating the value of all RPTs it has entered into and ascertained that no shareholder approval is required for any RPT in terms of Reg. 23 of SEBI (LODR) Regulations, 2015, which is not “material” in nature. In October 2023, SEBI summoned the Managing Director and Secretary of the Company to appear before its Investigating Authority (“IA”) & has also summoned the Company to furnish certain information and documents, all in connection with its investigation into financial information & business transactions of the Company where SEBI believe there is a reasonable ground to believe that the disclosure of financial information & the business transactions have been dealt with in a manner which may be detrimental to investors or the securities markets; and/or an intermediary or person associated with the securities market & may have violated the provisions of the SEBI Act, 1992 or Securities Contracts (Regulation) Act, 1956 or SEBI (PFUTP) Regulations, 2003 or SEBI (LODR) Regulations, 2015. Pursuant thereto, they appeared before SEBI & also subsequently responded to the questions with information & documents. The Investigating Officer further issued summons to Independent Directors in Jan.' 2024 & sought responses to certain queries & also again sought additional documents & information from the Company. Based on legal review and advice, Writ Petitions have been filed in the Hon'ble Bombay High Court (one by all the three IDs and another by the Company) seeking a quash of the aforementioned proceedings & for stay of such proceedings in the interim. Both these Writ Petitions have been directed to be clubbed & taken for hearing on 7 Feb. 2024 by the Hon'ble Bombay High Court. Management regularly evaluates the business & regulatory risks, including the above matters & it recognizes the related uncertainties around their ultimate outcomes, the impact of which, if any, is not presently ascertainable. (iv) On account of change in financial year from calendar year (Jan.-Dec.) to uniform FY (Apr.–Mar.), the previous year to date figures for 31 Dec. 2022 is for twelve months period from 1 Jan. 2022 to 31 Dec. 2022 & current year to date figures for 31 Dec. 2023 is for the period of nine months from 1 Apr. 2023 to 31 Dec. 2023 and hence these figures are not comparable. Note: Due to constraint in no. of characters in Notes to financial results, note no. (ii) has been excluded here & you may please refer to pdf filing made on 5 Feb. 2024 for complete notes. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 21386010000.00 586970000.00 21972980000.00 4471360000.00 3174330000.00 -53660000.00 389310000.00 34750000.00 1492940000.00 8166620000.00 17675650000.00 4297330000.00 0.00 4297330000.00 1216550000.00 -139240000.00 1077310000.00 0.00 3220020000.00 0.00 0.00 0.00 66730000.00 3286750000.00 -20280000.00 3266470000.00 0.00 0.00 852840000.00 10 38.54 38.54 0.00 0.00 38.54 38.54 Freight and handling charges 361430000.00 Other Expenses 1288060000.00 Power and fuel 1153170000.00 Freight and handling charges 986900000.00 Other Expenses 3768310000.00 Power and fuel 3411410000.00 Gases, related products & services 5185980000.00 Project engineering 2870760000.00 Share of profit from Joint venture 0.00 Gases, related products & services 15028510000.00 Project engineering 8687940000.00 Share of profit from Joint venture 0.00 8056740000.00 23716450000.00 994310000.00 2330440000.00 7062430000.00 21386010000.00 Gases, related products & services 1307400000.00 Project engineering 333180000.00 Share of profit from Joint venture 29160000.00 Gases, related products & services 3599060000.00 Project engineering 763820000.00 Share of profit from Joint venture 66730000.00 1669740000.00 4429610000.00 11530000.00 34750000.00 66160000.00 Notes: 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 31 December 2023 include assets classified as Asset held for sale amounting to Rs. 168.95 Million. 30800000.00 1592050000.00 4364060000.00 Gases, related products & services 26878230000.00 Project engineering 4681100000.00 Share of profit from Joint venture 0.00 31559330000.00 14880170000.00 46439500000.00 Gases, related products & services 6359590000.00 Project engineering 3803150000.00 Share of profit from Joint venture 0.00 10162740000.00 2622570000.00 12785310000.00 -14770000.00 -23680000.00 -1130000.00 -3400000.00