LINDEINDIA2024-07-012024-09-30 LINDEINDIA2024-07-012024-09-30 LINDEINDIA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2024-09-30 LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523457 LINDEINDIA NOTLISTED Linde India Limited Equity 2024-04-01 2025-03-31 2024-11-07 2024-10-28 INR Millions Half yearly 12:30:00 14:45:00 2024-11-07 2024-11-07 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 6344150000.00 164500000.00 6508650000.00 472730000.00 876680000.00 89770000.00 169490000.00 22090000.00 517320000.00 2947090000.00 5095170000.00 1413480000.00 0.00 1413480000.00 419590000.00 -49970000.00 369620000.00 0.00 1043860000.00 0.00 0.00 0.00 20380000.00 1064240000.00 -2520000.00 1061720000.00 0.00 0.00 852840000.00 10 12.48 12.48 0.00 0.00 12.48 12.48 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 7 November 2024. The limited review for the quarter & six months ended 30th September 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, 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'. 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 7 November 2024 for complete notes. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 12876440000.00 355590000.00 13232030000.00 1352680000.00 1765470000.00 70660000.00 296740000.00 44680000.00 1031270000.00 5760110000.00 10321610000.00 2910420000.00 0.00 2910420000.00 850800000.00 -99610000.00 751190000.00 0.00 2159230000.00 0.00 0.00 0.00 41900000.00 2201130000.00 -5090000.00 2196040000.00 0.00 0.00 852840000.00 10 25.81 25.81 0.00 0.00 25.81 25.81 Other Expenses 1603640000.00 Power and fuel 1343450000.00 Other Expenses 3150300000.00 Power and fuel 2609810000.00 17673680000.00 7909130000.00 89340000.00 107050000.00 616690000.00 0.00 219570000.00 836260000.00 4383370000.00 30998830000.00 803340000.00 0.00 4064940000.00 9969630000.00 10160000.00 0.00 221940000.00 14266670000.00 3124510000.00 18194520000.00 168950000.00 49362300000.00 852840000.00 35011500000.00 35864340000.00 35864340000.00 0.00 405710000.00 405710000.00 823520000.00 1593810000.00 159460000.00 2982500000.00 0.00 7063990000.00 594310000.00 7658300000.00 2202620000.00 389960000.00 264580000.00 10515460000.00 13497960000.00 49362300000.00 Gases, related products & services 5157800000.00 Project engineering 2124530000.00 Share of profit/(loss) from Joint venture 0.00 Gases, related products & services 10163680000.00 Project engineering 5712320000.00 Share of profit/(loss) from Joint venture 0.00 7282330000.00 15876000000.00 938180000.00 2999560000.00 6344150000.00 12876440000.00 Gases, related products & services 1284300000.00 Project engineering 155450000.00 Share of profit/(loss) from Joint venture 20380000.00 Gases, related products & services 2458340000.00 Project engineering 441590000.00 Share of profit/(loss) from Joint venture 41900000.00 1460130000.00 2941830000.00 22090000.00 44680000.00 4180000.00 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 Septemer 2024 includes assets classified as Asset held for sale amounting to Rs. 168.95 Million. -55170000.00 1433860000.00 2952320000.00 Gases, related products & services 31444610000.00 Project engineering 4357050000.00 Share of profit/(loss) from Joint venture 0.00 35801660000.00 13560640000.00 49362300000.00 Gases, related products & services 5385230000.00 Project engineering 4754520000.00 Share of profit/(loss) from Joint venture 0.00 10139750000.00 3358210000.00 13497960000.00 44680000.00 47080000.00 669880000.00 0.00 578170000.00 357680000.00 -5460000.00 -100470000.00 0.00 815720000.00 0.00 -539830000.00 -209260000.00 1031270000.00 0.00 81360000.00 0.00 61220000.00 0.00 0.00 16510000.00 308310000.00 0.00 0.00 41900000.00 0.00 43220000.00 0.00 0.00 2508540000.00 5418960000.00 0.00 0.00 0.00 829150000.00 0.00 4589810000.00 0.00 0.00 0.00 401760000.00 0.00 0.00 0.00 0.00 18230000.00 3275990000.00 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 16510000.00 313060000.00 0.00 0.00 0.00 -3329950000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54980000.00 1023410000.00 0.00 0.00 0.00 -1078390000.00 181470000.00 0.00 181470000.00 9788160000.00 9969630000.00 -3660000.00 -7360000.00 -1140000.00 -2270000.00 0.00 0.00