5234572022-04-012022-06-305234572022-06-305234572021-12-315234572022-01-012022-06-305234572022-04-012022-06-30in-bse-fin:OtherExpenses1Member5234572022-04-012022-06-30in-bse-fin:OtherExpenses2Member5234572022-04-012022-06-30in-bse-fin:OtherExpenses3Member5234572022-01-012022-06-30in-bse-fin:OtherExpenses1Member5234572022-01-012022-06-30in-bse-fin:OtherExpenses2Member5234572022-01-012022-06-30in-bse-fin:OtherExpenses3Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments1Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments2Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments3Member5234572022-01-012022-06-30in-bse-fin:ReportableSegments1Member5234572022-01-012022-06-30in-bse-fin:ReportableSegments2Member5234572022-01-012022-06-30in-bse-fin:ReportableSegments3Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments1Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments2Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments3Member5234572022-01-012022-06-30in-bse-fin:ReportableSegments1Member5234572022-01-012022-06-30in-bse-fin:ReportableSegments2Member5234572022-01-012022-06-30in-bse-fin:ReportableSegments3Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments1Member5234572022-06-30in-bse-fin:ReportableSegments1Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments2Member5234572022-06-30in-bse-fin:ReportableSegments2Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments3Member5234572022-06-30in-bse-fin:ReportableSegments3Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments1Member5234572022-06-30in-bse-fin:ReportableSegments1Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments2Member5234572022-06-30in-bse-fin:ReportableSegments2Member5234572022-04-012022-06-30in-bse-fin:ReportableSegments3Member5234572022-06-30in-bse-fin:ReportableSegments3Member5234572022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15234572022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25234572022-01-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15234572022-01-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares523457LINDEINDIANOTLISTEDINE473A01011Linde India LimitedEquity2022-01-012022-12-312022-08-092022-07-28INRMillionsHalf yearlyMulti segment2022-08-0919:00:002022-08-0923:00:00trueCash Flow IndirectNot applicable2022-04-012022-06-30UnauditedConsolidated588059000010588000059864700001430070000933240000-4342000012993000011280000457680000208357000050023500009841200000984120000318870000-1054790000-73592000001720040000000-12300001718810000-219900001696820000008528400001020.1520.150020.1520.15Notes: <BR> <BR> (i) The financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 9 August 2022. The limited review for the quarter and six months ended 30 June 2022, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, have been carried out by the Statutory Auditors. <BR> <BR> (ii) The Company has elected to exercise the lower tax rate of 22% (effective rate of 25.168%) permitted under the new tax rate regime under Section 115BAA of the Income Tax Act, 1961 for the tax year begining April 1, 2022 and accordingly the income tax for the quarter ended June 30, 2022 has been computed. Also, based on this new rate, the deferred tax has been computed as at June 30, 2022 resulting in re-measurement of deferred tax liabilities(net). <BR> <BR> (iii) The exceptional item presented in the previous year/period represents the profit on disposal of land and buildings pertaining to its closed factory (Packaged Gases Plant) at 48/1 Diamond Harbour Road, Kolkata. <BR> <BR> (iv) Certain Shareholders have raised objections on the related party transactions entered into by Linde India Limited ("Company") with Praxair India Private Limited and Linde South Asia Services Private Limited since the resolution on material related party transactions in the 85th AGM held on 24 June 2021 had been rejected by the shareholders. Based on the legal opinion obtained by the Company, the Company is in compliance with all requirements under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 in respect of any Related Party Transaction and no such transactions are considered material for purposes of Regulation 23 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 and hence no shareholder approval is required for the same. <BR> Management regularly evaluates the business and regulatory risks, including the one mentioned above and it recognises the related uncertainties around their ultimate outcomes. <BR> <BR> (v) Previous year/period figures have been regrouped/restated to conform to the classification of the current period, wherever necessary, as Schedule III (amended) got applicable to Company from January 1, 2022.2022-01-012022-06-30UnauditedConsolidated112232400002457000001146894000028075100001402950000-15800002606400002262000091488000040894500009496470000197247000001972470000676300000-1062400000-3861000000235857000000020010000237858000012400002379820000008528400001027.8927.890027.8927.89Power and fuel949560000Freight and handling charges318520000Other expenses815490000Power and fuel1951780000Freight and handling charges609110000Other expenses15285600001773235000013309400008934000011577000022684000000126850000353690000212173000021743820000714270000047718400009665990000463700000100680000145848800000327815000018577300000234710000405558300008528400002746896000028321800000283218000000021633000021633000069462000019141700003814800003206600000054410800006570800006098160000223395000042192000027340000090274300001223403000040555830000Gases and related products4040500000Project engineering1964310000Share of profit from Joint venture0Gases and related products8027830000Project engineering3385280000Share of profit from Joint venture0600481000011413110000124220000189870000588059000011223240000Gases and related products813110000Project engineering222100000Share of profit from Joint venture-1230000Gases and related products1719760000Project engineering376950000Share of profit from Joint venture20010000103398000021167200001128000022620000398100001016200009828900001992480000Gases and related products24376600000Project engineering4671090000Share of profit from Joint venture0290476900001150814000040555830000Gases and related products5575790000Project engineering3404120000Share of profit from Joint venture08979910000325412000012234030000Notes: <BR> The primary segment for the Company is the Business Segment and it has two such segments which are as follows: <BR> a. Gases and Related Products : Comprises manufacture and sale of industrial, medical and special gases as well as related products. <BR> b. Project Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects. <BR> <BR> #Balance as at 30 June 2022 include assets classified as "Asset held for sale" amounting to Rs. 234.71 Million.22620000-23230000-651030000022839000076700002299000039890000000-201950000-68330000914880000015910000-120100000000163290000000-56700000265500000153390000212586000000030000000001825860000000113750000000018701000010457900000000000000000000001613400000420000-810770000000000000001854000011513400001215000000-1182030000-1669400000-16694000098329300009665990000Remeasurement losses on defined benefit plans-4500000Fair value changes of investments in equity shares-170000-4670000Remeasurement losses on defined benefit plans31090000Fair value changes of investments in equity shares-9000031000000173200002976000000