LINDEINDIA2019-04-012019-06-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneOperatingExpenses04Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourOperatingExpenses03Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourOperatingExpenses04Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2019-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2019-04-012019-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2019-06-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LINDEINDIA 2019-01-01 2019-12-31 2019-07-10 INR Millions Half yearly Multi segment 2019-04-01 2019-06-30 Unaudited Standalone 4982120000.00 24380000.00 5006500000.00 1231550000.00 299480000.00 11080000.00 271180000.00 232410000.00 427510000.00 2223100000.00 4696310000.00 310190000.00 0.00 310190000.00 65380000.00 43180000.00 108560000.00 0.00 201630000.00 0.00 0.00 0.00 201630000.00 -9560000.00 192070000.00 852840000.00 10 2.36 2.36 0.00 0.00 2.36 2.36 Notes:(i)The Unaudited Financial Results,Segment Results & Balance Sheet were reviewed by the Audit Committee & approved at the meeting of the Board of Directors of the company held on 23/07/19.The statement is as per Reg.33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulation,2015,as amended.(ii) In connection with the global merger between Linde AG & Praxair Inc., CCI has required divestiture of certain assets of Linde India Ltd.,as a condition to approving the global merger.On 14/09/18,the Board of Directors of the Company gave an �in principle� approval for initiation of sale process for divestment of certain identified assets of the Company. These identified assets have been treated as assets held for sale.The company is currently in negotiation with potential buyers and expect that the fair value less cost to sell of these assets will be higher than the aggregate carrying amount of Rs. 2,418.69 million.Further,no depreciation has been charged on these assets from the date these have been classified as assets held for sale.(iii) The company has adopted new standard on revenue recognition,Ind AS 115 "Revenue from Contract with Customer" & has also appropriately evaluated its revenue recognition policy with effect from 1/1/19.The Company has used "Modified Retrospective Approach" for transition to Ind AS 115 & thus the previous period/year numbers are not comparable.The first-time application of new accounting standard Ind AS 115 had a negative impact on revenue.Costs which had previously been disclosed gross are now required to be shown net of sales-related costs reimbursed by the customer, which has led to a reduction in revenue & a reduction of an equal amount in cost of sales by Rs 2,471.56 Million for the 6 months ended 30/06/19. The impact for 3 months ended 30/06/19 & 31/03/19 is Rs 1,211.93 Million and Rs 1,259.63 Million respectively.This also had a positive impact on the operating margin, though operating profit remained unaffected. 2019-01-01 2019-06-30 Unaudited Standalone 9393010000.00 73710000.00 9466720000.00 1988600000.00 545620000.00 23840000.00 548140000.00 465140000.00 850530000.00 4213830000.00 8635700000.00 831020000.00 0.00 831020000.00 163230000.00 110430000.00 273660000.00 0.00 557360000.00 0.00 0.00 0.00 557360000.00 -11720000.00 545640000.00 852840000.00 10 6.54 6.54 0.00 0.00 6.54 6.54 Contract Job Expenses 169960000.00 Freight and Transport 492060000.00 Other Expenses 644240000.00 Power and Fuel 916840000.00 Contract Job Expenses 360020000.00 Freight and Transport 949400000.00 Other Expenses 1114360000.00 Power and Fuel 1790050000.00 Gases and Related Products 3378910000.00 Project Engineering 1618120000.00 Gases and Related Products 6760330000.00 Project Engineering 2687670000.00 14910000.00 54990000.00 4982120000.00 9393010000.00 Gases and Related Products 551570000.00 Project Engineering 199180000.00 Gases and Related Products 1280330000.00 Project Engineering 324780000.00 232410000.00 465140000.00 208150000.00 308950000.00 310190000.00 831020000.00 Gases and Related Products 28804590000.00 Project Engineering 3315890000.00 1857640000.00 Gases and Related Products 4298810000.00 Project Engineering 1935050000.00 13085030000.00 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 : Comprises manufacture and sale of industrial, medical and special gases as well as related products.b.� Project Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects.**Balance as at 30 June 2019 includes amount of Rs 2,418.69 Million and at 31 March 2019 and 31 December 2018� includes amount of Rs. 2,403.66 million as assets classified as held for sale.