LINDEINDIA2024-04-012024-06-30 LINDEINDIA2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2024-06-30 LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523457 LINDEINDIA NOTLISTED Linde India Limited Equity 2024-04-01 2025-03-31 2024-08-06 2024-07-29 INR Millions First quarter 14:30:00 16:00:00 2024-08-06 2024-08-06 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Consolidated 6532290000.00 191090000.00 6723380000.00 879950000.00 888790000.00 -19110000.00 127250000.00 22590000.00 513950000.00 2813020000.00 5226440000.00 1496940000.00 0.00 1496940000.00 431210000.00 -49640000.00 381570000.00 0.00 1115370000.00 0.00 0.00 0.00 21520000.00 1136890000.00 -2570000.00 1134320000.00 0.00 0.00 0.00 0.00 852840000.00 10 13.33 13.33 0.00 0.00 13.33 13.33 Notes: (i) The financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on 6 August 2024. The limited review for the quarter ended 30th June 2024, as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, has 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, based on the terms of the arrangement with associate entities namely Avaada MHYavat Private Limited, FP Solar Shakti Private Limited, FPEL Surya Private Limited and Zenataris Renewable Energy Private Limited, like transfer of shares, the value at which such shares can be transferred etc, the Company has assessed that it is not required to apply equity method of accounting for investment in associates. 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'. (iv) Figures for the three months ended 31 March 2024 are balancing figures between audited figures in respect of financial year ended 31 March 2024 and the published year to date figures for the nine months ended 31 December 2023. Note: Due to constraint in no. of characters in Notes to financial results, note no. (iii) has been excluded here & you may please refer to pdf filing made to the Stock Exchanges on 6 August 2024 for complete notes. Other Expenses 1546660000.00 Power and fuel 1266360000.00 Gases, related products and services 5005880000.00 Project Engineering 3587790000.00 Share of profit/(loss) from Joint venture 0.00 8593670000.00 2061380000.00 6532290000.00 Gases, related products and services 1174040000.00 Project Engineering 286140000.00 Share of profit/(loss) from Joint venture 21520000.00 1481700000.00 22590000.00 -59350000.00 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 30 June 2024 include assets classified as Asset held for sale amounting to Rs. 168.95 Million. 1518460000.00 Gases, related products and services 30060810000.00 Project Engineering 5923080000.00 Share of profit/(loss) from Joint venture 0.00 35983890000.00 14085360000.00 50069250000.00 Gases, related products and services 4985370000.00 Project Engineering 6068040000.00 Share of profit/(loss) from Joint venture 0.00 11053410000.00 3197220000.00 14250630000.00 Remeasurement gain/(losses) on defined benefit plans -3800000.00 Fair value changes of investments in equity shares 100000.00 -3700000.00 -1130000.00 0.00