LINDEINDIA2020-07-012020-09-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneOperatingExpenses04Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourOperatingExpenses03Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourOperatingExpenses04Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2020-09-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2020-09-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member LINDEINDIA2020-07-012020-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LINDEINDIA 2020-01-01 2020-12-31 2020-11-03 INR Millions Third quarter Multi segment 2020-07-01 2020-09-30 Unaudited Standalone 3702950000.00 106810000.00 3809760000.00 294830000.00 475530000.00 53600000.00 152600000.00 6850000.00 431320000.00 1857570000.00 3272300000.00 537460000.00 0.00 537460000.00 211420000.00 -21180000.00 190240000.00 0.00 347220000.00 0.00 0.00 0.00 0.00 347220000.00 -260000.00 346960000.00 0.00 0.00 852840000.00 10 4.07 4.07 0.00 0.00 4.07 4.07 (i)The Standalone and Consolidated Financial Results and Segment were reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the company held on 11 November 2020. The limited review for the quarter and nine months ended 30 September 2020 , as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, has been completed by the Statutory Auditors. n(ii) The financial results and performance for the quarter and nine months ended 30 Septmber 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. nThe Competition Commission of India (CCI) had, vide, its Order dated 8 June 2020 approved the divestment of the “Belloxy Divestment Business” to Inox Air Products Pvt. Ltd. as well as the draft of the Business Transfer Agreement and granted time until 8 September 2020 to complete the aforesaid divestment. However, Inox Air Products Pvt. Ltd. has subsequently confirmed its inability to acquire the “Belloxy Divestment Business”. The Company has informed the same to the CCI seeking extension of the “Hold Separate arrangement” for the balance tenure of the Gas Supply Agreement dated 22 November 2004, i.e., up to November 2021. Until CCI accepts the Company’s application and modifies its order dated 6 September 2018, the divestment process is continuing and the “Belloxy Divestment Business” remains an Asset Held for Sale. 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(iv) The Company's operations and financial results for the last quarter June 2020 had been adversely impacted by COVID-19 pandemic. However, there is no significant impact of the same on the current quarter results. n(v) The Consolidated Figures for the corresponding quarter and nine months ended 30 September 2019 have been reviewed by Board of Directors of the Company but has not been subjected to Limited Review by the Statutory Auditors. Multi segment 2020-01-01 2020-09-30 Unaudited Standalone 9956910000.00 301230000.00 10258140000.00 1021850000.00 1030080000.00 31280000.00 580620000.00 55970000.00 1287570000.00 4844050000.00 8851420000.00 1406720000.00 0.00 1406720000.00 495130000.00 -20860000.00 474270000.00 0.00 932450000.00 0.00 0.00 0.00 0.00 932450000.00 -980000.00 931470000.00 0.00 0.00 852840000.00 10 10.93 10.93 0.00 0.00 10.93 10.93 Contract job expenses 79000000.00 Freight and Transport 304610000.00 Other expenses 520450000.00 Power and Fuel 953510000.00 Contract job expenses 353260000.00 Freight and Transport 791730000.00 Other expenses 1190950000.00 Power and Fuel 2508110000.00 Gases and related products 3186730000.00 Project Engineering 621840000.00 Gases and related products 8309420000.00 Project Engineering 1778900000.00 3808570000.00 10088320000.00 105620000.00 131410000.00 3702950000.00 9956910000.00 Gases and related products 566710000.00 Project Engineering 54090000.00 Gases and related products 1546820000.00 Project Engineering 201220000.00 620800000.00 1748040000.00 6850000.00 55970000.00 76490000.00 Balance as at 30 September 2020 include assets classified as Asset held for sale amounting to Rs. 196.29 Million. 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. 285350000.00 537460000.00 1406720000.00 Gases and related products 25943220000.00 Project Engineering 2646520000.00 28589740000.00 2496300000.00 31086040000.00 Gases and related products 4388340000.00 Project Engineering 1952340000.00 6340680000.00 3315070000.00 9655750000.00