LINDEINDIA2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneOperatingExpenses04Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourOperatingExpenses03Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourOperatingExpenses04Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member LINDEINDIA2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LINDEINDIA 2019-01-01 2019-12-31 2020-02-14 INR Millions Yearly Multi segment 2019-10-01 2019-12-31 Unaudited Consolidated 4128160000.00 18200000.00 4146360000.00 556990000.00 251000000.00 26020000.00 274810000.00 176110000.00 492200000.00 2020290000.00 3797420000.00 348940000.00 8407550000.00 8756490000.00 1519760000.00 891730000.00 2411490000.00 0.00 6345000000.00 0.00 0.00 0.00 0.00 6345000000.00 -21850000.00 6323150000.00 0.00 0.00 852840000.00 10 74.40 74.40 0.00 0.00 74.40 74.40 * Figures for the three months ended 31 December are balancing figure between audited figures in respect of full financial year and the year to date figures upto nine months ended 30 September of the respective financial year. Further, the figures for the three months ended 31 December 2019 were reviewed and not subjected to audit. n nNotes: n(i)The Financial Results, Segment Results, Balance Sheet and statement of Cash Flow were reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the company held on 24 February 2020. The audit for the year and limited review for the quarter ended 31 December 2019 , as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, have been completed by the Statutory Auditors. n(ii) In connection with the global merger between Linde AG and Praxair Inc., the Competition Commission of India (CCI) has required divestiture of certain assets of Linde India Limited, as a condition to approving the global merger. Accordingly, South Region Divestment Business were divested during the year on a slump-sale and as is where is basis and the total profit on such divestment was Rs. 8,407.55 million after adjusting for carrying value of the business of Rs. 2,739.23 million, consent fees for assignment of contract of Rs. 2,500 million and other related expenditure for sale of the business of Rs. 153.22 million which has been shown as exceptional item. nDivestment of Belloxy Divestment Business” has not been completed as at 31 December 2019. The Company has signed a term sheet with a buyer on 20 December 2019 and has obtained approvals from Board of Directors on 12 January 2020 and from Shareholders on 20 February 2020. The Company is in the process of obtaining approval from the CCI. n(iii) The Company has adopted new standard on revenue recognition, Ind AS 115 Revenue from Contracts with Customers and has also appropriately evaluated its revenue recognition policy with effect from 1 January 2019. The Company has used Modified Retrospective Approach for transition to Ind AS 115 and thus the numbers for previous period/year 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 and a reduction of an equal amount in power and fuel by Rs. 4,976.61 Million for the year ended 31 December 2019. The corresponding impact for three months ended 31 December 2019 and 30 September 2019 is Rs. 1,197.39 Million and Rs. 1,307.66 Million respectively. This also had a positive impact on the operating margin, though operating profit remained unaffected. n(iv) The Board of Directors of the Company has recommended a dividend of 100% (i.e. Rs.10/- per equity share) including a special dividend of 75% (i.e. Rs.7.50 per equity share) for the year ended 31 December 2019. Multi segment 2019-01-01 2019-12-31 Audited Consolidated 17617860000.00 188160000.00 17806020000.00 3071860000.00 1078770000.00 32610000.00 1135910000.00 862500000.00 1772540000.00 8130330000.00 16084520000.00 1721500000.00 8407550000.00 10129050000.00 1744870000.00 1112390000.00 2857260000.00 0.00 7271790000.00 0.00 0.00 0.00 0.00 7271790000.00 -17230000.00 7254560000.00 0.00 0.00 852840000.00 10 20515550000.00 85.27 85.27 0.00 0.00 85.27 85.27 Contract Job expenses 222150000.00 Freight and transport 409880000.00 Other expenses 489390000.00 Power and Fuel 898870000.00 Contract Job expenses 773150000.00 Freight and transport 1809590000.00 Other expenses 2060890000.00 Power and Fuel 3486700000.00 Gases and related products 3237780000.00 Project Engineering 901090000.00 Gases and related products 13221040000.00 Project Engineering 4473230000.00 4138870000.00 17694270000.00 10710000.00 76410000.00 4128160000.00 17617860000.00 Gases and related products 528120000.00 Project Engineering 122490000.00 Gases and related products 2499120000.00 Project Engineering 564290000.00 650610000.00 3063410000.00 176110000.00 862500000.00 125560000.00 * Figures for the three months ended 31 December are balancing figure between audited figures in respect of full financial year and the year to date figures upto nine months ended 30 September of the respective financial year. Further, the figures for the three months ended 31 December 2019 were reviewed and not subjected to audit. n nNotes: nThe primary segment for the Company is the Business Segment and it has two such segments which are as follows: na. Gases and Related Products : Comprises manufacture and sale of industrial, medical and special gases as well as related products. nb. Project Engineering: Comprises sale of cryogenic and non-cryogenic air separation plants and projects. n n#Balance as at 31 December 2019 , 30 September 2019 and 31 December 2018 include assets classified as Asset held for sale amounting to Rs. 542.73 Million , Rs. 2,915.29 Million and Rs. 2,754.36 Million respectively. 479410000.00 348940000.00 1721500000.00 Gases and related products 25629800000.00 Project Engineering 3100660000.00 28730460000.00 3768390000.00 32498850000.00 Gases and related products 4048710000.00 Project Engineering 1976760000.00 6025470000.00 4754290000.00 10779760000.00