LINDEINDIA2020-04-012020-06-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneOperatingExpenses04Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourOperatingExpenses03Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourOperatingExpenses04Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2020-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2020-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member LINDEINDIA2020-04-012020-06-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LINDEINDIA 2020-01-01 2020-12-31 2020-07-17 INR Millions Half yearly Multi segment 2020-04-01 2020-06-30 Unaudited Standalone 2481340000.00 29100000.00 2510440000.00 309850000.00 215550000.00 810000.00 179920000.00 19180000.00 417380000.00 1064330000.00 2207020000.00 303420000.00 0.00 303420000.00 116270000.00 -7800000.00 108470000.00 0.00 194950000.00 0.00 0.00 0.00 0.00 194950000.00 -600000.00 194350000.00 0.00 0.00 852840000.00 10 2.29 2.29 0.00 0.00 2.29 2.29 (i)The Standalone and Consolidated Financial Results ,Segment, Cash flow and Balance sheet were reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the company held on 30 July 2020. The limited review for the quarter and six months ended 30 June 2020 , as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, has been completed by the Statutory Auditors. n n(ii) The financial results and performance for the quarter and six months ended 30 June 2020 are not comparable with the figures for the previous year in view of the divestment of the “South Region Divestment Business”, which was completed on 16 December 2019. The Company has received the approval of the Competition Commission of India (CCI) for divestment of the Belloxy Divestment Business” and the said transaction would be concluded as per the timeline stated in the CCI order. n 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. nThis 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. nIn 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 n(iv) The COVID-19 outbreak and measures to curtail it has caused significant disturbances and slowdown of economic activity. The Company’s operations were impacted in the quarter, due to scaling down of production across plants due to supply chain constraints, customer demand, shortage of workforce and with a view to ensure safety across all areas of operation. During this period the Company has ensured all emergency medical supplies to hospitals. Following the easing of curtailment as allowed by regulatory authorities towards the end of April 2020, the average capacity utilisation in June 2020 has reached around 75%. n nThe Company has considered the possible impact of COVID-19 in preparation of the above results. The impact of the global health pandemic may be different from that estimated as at the date of approval of these financial statements and the Company will continue to closely monitor any material changes to future economic conditions. n n(v) The Consolidated Figures for the corresponding quarter and six months ended 30 June 2019 have been reviewed by Board of Directors of the Company but has not been subjected to Limited Review by the Statutory Auditors. n n(vi) The 84th Annual General Meeting (AGM) of the Members of the Company will be held on Friday, 18 September 2020 by way of Video Conference/Other Audio-Visual Means. The Board had earlier at its meeting held on 24 February 2020, recommended a dividend of 100% (i.e. Rs. 10/- per equity share) inclusive of a special dividend of 75% (i.e. Rs. 7.50 per equity share) on 85,284,223 fully paid up equity shares of Rs. 10/- each for the financial year ended 31 December 2019. The Register of Members and Share Transfer Books of the Company will be closed from Saturday, 12 September 2020 to Friday, 18 September 2020 (both days inclusive) for the purpose of the AGM and payment of the aforesaid dividend to the Members. Multi segment 2020-01-01 2020-06-30 Unaudited Standalone 6253960000.00 194420000.00 6448380000.00 727020000.00 554540000.00 -22320000.00 428020000.00 49120000.00 856250000.00 2986480000.00 5579110000.00 869270000.00 0.00 869270000.00 283700000.00 310000.00 284010000.00 0.00 585260000.00 0.00 0.00 0.00 0.00 585260000.00 -710000.00 584550000.00 0.00 0.00 852840000.00 10 6.86 6.86 0.00 0.00 6.86 6.86 Contract Job expenses 69190000.00 Freight and Transport 196020000.00 Other expenses 160000000.00 Power and Fuel 639120000.00 Contract Job expenses 274260000.00 Freight and Transport 487120000.00 Other expenses 670510000.00 Power and Fuel 1554590000.00 Gases and related products 2051550000.00 Project Engineering 451590000.00 Gases and related products 5122690000.00 Project Engineering 1157060000.00 2503140000.00 6279750000.00 21800000.00 25790000.00 2481340000.00 6253960000.00 Gases and related products 391580000.00 Project Engineering 59320000.00 Gases and related products 980110000.00 Project Engineering 147130000.00 450900000.00 1127240000.00 19180000.00 49120000.00 128300000.00 Note for amount disclosed for Gases and related produts and unallocated assets - Balance as at 30 June 2020 include assets classified as Asset held for sale amounting to Rs. 192.30 Million. n nNotes on Segment Results :The 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. 208850000.00 303420000.00 869270000.00 Gases and related products 25462120000.00 Project Engineering 2863760000.00 28325880000.00 3020490000.00 31346370000.00 Gases and related products 4438890000.00 Project Engineering 1879490000.00 6318380000.00 3091770000.00 9410150000.00