LINDEINDIA2020-01-012020-03-31in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneOperatingExpenses04Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2020-03-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2020-03-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2020-01-012020-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LINDEINDIA 2020-01-01 2020-12-31 2020-04-13 INR Millions First quarter Multi segment 2020-01-01 2020-03-31 Unaudited Consolidated 3772620000.00 165320000.00 3937940000.00 417170000.00 338990000.00 -23130000.00 248100000.00 29940000.00 438870000.00 1922150000.00 3372090000.00 565850000.00 0.00 565850000.00 167430000.00 8110000.00 175540000.00 0.00 390310000.00 0.00 0.00 0.00 0.00 390310000.00 -110000.00 390200000.00 0.00 0.00 852840000.00 10 4.58 4.58 0.00 0.00 4.58 4.58 Figures for the three months ended 31 December 2019 are balancing figure between audited figures in respect of full financial year and the published year to date figures upto nine months ended 30 September 2019 of the previous financial year. Further, the figures for the three months ended 31 December 2019 were reviewed and not subjected to audit. nNotes accompanying the Standalone and Consolidated Financial Results for the Quarter Ended 31 March 2020: n(i)The Standalone & Consolidated Financial/Segment Results were reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the company held on 20 April 2020. The limited review for the quarter ended 31 March 2020, as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, has been completed by the Statutory Auditors. n(ii) The financial results and performance for the quarter ended 31 March 2020 are not comparable with the figures for the previous periods in view of the divestment of the “South Region Divestment Business”, which was completed on 16 December 2019. The Company is awaiting approval of the Competition Commission of India (CCI) for divestment of the Belloxy Divestment Business” and the said transaction would be concluded on receipt of the CCI order. n(iii) The Company has adopted Ind AS 116 effective 1st January 2020, using the modified retrospective method and has applied the same to its leases with cumulative impact recognized on the date of its initial application (1st January 2020). Accordingly, the previous period figures have not been restated. This has resulted in recognizing a right-of-use asset of Rs 249.36 million by de-recognizing the prepayments of Rs. 159.57 million and creating a corresponding lease liability of Rs 115.46 million. The difference of Rs. 16.70 million (net of deferred tax of Rs 8.97 million) has been adjusted to retained earnings as at 1st January 2020.In the statement of profit and loss for the current period, operating lease expenses which were recognized as other expenses in previous periods are now recognized as depreciation expenses for the right-of-use assets and finance cost for interest accrued on lease liability. The adoption of this standard did not have any significant impact on the profit for the period and earnings per share. n(iv) As per the earlier announcement made to the Stock Exchanges on 25 March 2020, the Board of Directors of the Company had, after evaluation of appropriate integration plan for realizing synergies between the competing /synergistic businesses of Linde India Limited and Praxair India Private Limited, approved a 50:50 Joint Venture between Linde India and Praxair India. As per the joint venture agreement, the resulting joint venture company, LSAS Services Private Limited is providing Operation and Management (“O&M”) Services to both Linde India and Praxair India effective 1 April 2020. n(v) Estimation of uncertainty relating to the Global Health Pandemic COVID-I9: nIn view of the unprecedented COVID-19 pandemic and economic forecasts, the Management has evaluated the impact on its financial results for the current quarter and made appropriate adjustment to revenue, debtors provisioning and actuarial assumptions. In assessing the recoverability of its assets including receivables and inventories, the Company has considered internal and external information upto the date of approval of these financial statements including economic forecasts. The Company has performed analysis on the assumptions used and based on current indicators of future economic conditions, the Company expects to recover the carrying amount of these assets.…….. n nDue to limit on the no. of characters, full notes could not be included here. Please refer to outcome of Board meeting submitted to stock exchanges and website of Company for detailed notes. Contract Job Expenses 205070000.00 Freight and Transport 291100000.00 Other expenses 510510000.00 Power and Fuel 915470000.00 Gases and related products 3071140000.00 Project engineering 705470000.00 3776610000.00 3990000.00 3772620000.00 Gases and related products 588530000.00 Project engineering 87810000.00 676340000.00 29940000.00 80550000.00 * Figures for the three months ended 31 December 2019 are balancing figure between audited figures in respect of full financial year and the published year to date figures upto nine months ended 30 September 2019 of the previous financial year. Further, the figures for the three months ended 31 December 2019 were reviewed and not subjected to audit. n n#Balance as at 31 March 2020, 31 December 2019 and 31 March 2019 include assets classified as Asset held for sale amounting to Rs. 192.30 Million, Rs. 192.03 Million and Rs. 2,403.66 Million respectively. 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. 565850000.00 Gases and related products 26328260000.00 Project engineering 3020750000.00 29349010000.00 2958270000.00 32307280000.00 Gases and related products 3994850000.00 Project engineering 1872250000.00 5867100000.00 4347580000.00 10214680000.00