LINDEINDIA2024-01-012024-03-31 LINDEINDIA2024-01-012024-03-31 LINDEINDIA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2024-03-31 LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523457 LINDEINDIA NOTLISTED Linde India Limited Equity 2023-04-01 2024-03-31 2024-05-28 2024-05-17 INR Millions Yearly 19:00:00 22:20:00 2024-05-28 2024-05-28 true Cash Flow Indirect Statement on impact of audit qualification Multi segment 2024-01-01 2024-03-31 Unaudited Consolidated 6300680000.00 183150000.00 6483830000.00 1085180000.00 1015630000.00 14910000.00 148800000.00 37940000.00 516500000.00 2250980000.00 5069940000.00 1413890000.00 0.00 1413890000.00 442800000.00 -72250000.00 370550000.00 0.00 1043340000.00 0.00 0.00 0.00 10770000.00 1054110000.00 -14220000.00 1039890000.00 0.00 0.00 852840000.00 10 12.36 12.36 0.00 0.00 12.36 12.36 Notes: (i) The financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 28 May 2024. The audit for the year ended 31 March 2024, as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, have been carried out by the Statutory Auditors. (ii) The Consolidated financial results reflect the results of Linde India Limited (Parent Company) and share of profit of one of the Joint venture 'Linde South Asia Services Private Limited'. In the consolidated financial results, considering the terms and conditions of the shareholding agreements (SHAs) of four associates namely Avaada MHYavat Private Limited, FP Solar Shakti Private Limited, FPEL Surya Private Limited and Zenataris Renewable Energy Private Limited, in accordance with Ind AS, the Company is not required to apply equity method of accounting. Also, in respect of one Joint Venture (namely Bellary Oxygen Company Private Limited), the Company is not required to apply equity method of accounting as this is classified as 'Investments held for Sale'. (vii) The Board of Directors of the Company has recommended a total dividend of 120% (i.e., Rs. 12.00/- per equity share) inclusive of a special dividend of 80% (i.e., Rs. 8.00 per equity share) on 85,284,223 fully paid-up equity shares of Rs. 10/- each for the year ended 31 March 2024. The 88th Annual General Meeting of the Members of the Company is scheduled to be held on Monday, 12 August 2024. The Register of Members and Share Transfer Books of the Company will be closed from Tuesday, 6 August 2024 to Monday, 12 August 2024 (both days inclusive) for the purpose of AGM and payment of the aforesaid dividend to the Members. Note: Due to constraint in no. of characters in Notes to financial results, note no. (iii), (iv), (v) and (vi) have been excluded here & you may please refer to pdf filing made to the Stock Exchanges on 28 May 2024 for complete notes. Multi segment 2023-04-01 2024-03-31 Audited Consolidated 27686690000.00 770120000.00 28456810000.00 5556540000.00 4189960000.00 -38750000.00 538110000.00 72690000.00 2009440000.00 10417600000.00 22745590000.00 5711220000.00 0.00 5711220000.00 1659350000.00 -211490000.00 1447860000.00 0.00 4263360000.00 0.00 0.00 0.00 77500000.00 4340860000.00 -34500000.00 4306360000.00 0.00 0.00 852840000.00 10 33831480000.00 50.90 50.90 0.00 0.00 50.90 50.90 Other Expenses 977550000.00 Power and fuel 1273430000.00 Other Expenses 5732760000.00 Power and fuel 4684840000.00 18016070000.00 4834750000.00 89340000.00 109990000.00 501610000.00 0.00 214110000.00 715720000.00 4846470000.00 28612340000.00 850420000.00 0.00 4810190000.00 9788160000.00 10160000.00 0.00 126910000.00 14735420000.00 3685250000.00 19271090000.00 168950000.00 48052380000.00 852840000.00 33831480000.00 34684320000.00 34684320000.00 0.00 191290000.00 191290000.00 783550000.00 1695700000.00 383540000.00 3054080000.00 0.00 6243440000.00 731910000.00 6975350000.00 2741000000.00 391410000.00 206220000.00 10313980000.00 13368060000.00 48052380000.00 Gases, related products and services 4977270000.00 Project engineering 2948520000.00 Share of profit/(loss) from Joint venture 0.00 Gases, related products and services 20005780000.00 Project engineering 11636460000.00 Share of profit/(loss) from Joint venture 0.00 7925790000.00 31642240000.00 1625110000.00 3955550000.00 6300680000.00 27686690000.00 Gases, related products and services 1172130000.00 Project engineering 270950000.00 Share of profit/(loss) from Joint venture 10770000.00 Gases, related products and services 4771190000.00 Project engineering 1034770000.00 Share of profit/(loss) from Joint venture 77500000.00 1453850000.00 5883460000.00 37940000.00 72690000.00 -8750000.00 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 March 2024, include assets classified as Asset held for sale amounting to Rs. 168.95 Million. 22050000.00 1424660000.00 5788720000.00 Gases, related products and services 28410340000.00 Project engineering 4871140000.00 Share of profit/(loss) from Joint venture 0.00 33281480000.00 14770900000.00 48052380000.00 Gases, related products and services 4451650000.00 Project engineering 5539860000.00 Share of profit/(loss) from Joint venture 0.00 9991510000.00 3376550000.00 13368060000.00 72695000.00 -76303000.00 -855710000.00 0.00 0.00 -922145000.00 0.00 -50138000.00 0.00 793373000.00 0.00 -57658000.00 0.00 2009441000.00 0.00 4434000.00 0.00 0.00 0.00 0.00 7503000.00 635363000.00 0.00 0.00 0.00 0.00 0.00 -84952000.00 0.00 190171000.00 5901391000.00 0.00 0.00 0.00 1531846000.00 0.00 4369545000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 74023000.00 5716822000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7503000.00 651934000.00 0.00 0.00 0.00 -4983362000.00 0.00 0.00 0.00 0.00 410900000.00 0.00 0.00 0.00 0.00 0.00 0.00 13588000.00 1020631000.00 18988000.00 0.00 0.00 -1464107000.00 -2077924000.00 0.00 -2077924000.00 11866090000.00 9788166000.00 -22470000.00 -46150000.00 -8250000.00 -11650000.00