LINDEINDIA2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneOperatingExpenses04Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue03Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults03Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets03Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2021-03-31in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2021-01-012021-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LINDEINDIA 2021-01-01 2021-12-31 2021-04-28 INR Millions First quarter false Multi segment 2021-01-01 2021-03-31 Unaudited Consolidated 4414230000.00 41480000.00 4455710000.00 589760000.00 681320000.00 -152250000.00 90280000.00 7020000.00 451480000.00 1884180000.00 3551790000.00 903920000.00 2944260000.00 3848180000.00 667970000.00 154120000.00 822090000.00 0.00 3026090000.00 0.00 0.00 0.00 6300000.00 3032390000.00 12120000.00 3044510000.00 0.00 0.00 0.00 0.00 852840000.00 10 35.56 35.56 0.00 0.00 35.56 35.56 Notes: (i) The financial results and segment results were reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the company held on 11 May 2021. The limited review for the quarter ended 31 March 2021, as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, has been completed by the Statutory Auditors. (ii) The exceptional item during the quarter represents the profit on disposal of land and buildings pertaining to its closed factory (Packaged Gases Plant) at 48/1 Diamond Harbour Road, Kolkata. (iii) The Company’s request for an extension of the “Hold Separate Arrangement” (HSA) for its “Belloxy Divestment Business” (“BDB”) for the remaining tenure of the Gas Supply Agreement (GSA) i.e. up to 14 November 2021 has been approved by the Competition Commission of India with direction to Linde to complete the divestment at the earliest. The Company has accepted an offer from JSW Steel Ltd. (JSW) for purchase of the 855 tpd ASU ( a part of the BDB) upon expiry of the GSA and has also asked its JV partner to accept the same. As such, the BDB has been classified as Asset Held for Sale (AHS). (iv) The new Code on Social Security, 2020 has been enacted; however, the effective date from which the changes are applicable as also the rules thereunder are yet to be notified. Consequently, it is not possible to evaluate and incorporate impact in its financial results as of date. The same will be done in the period in which the Code becomes effective and the related rules are published. (v) The Company has considered the possible effects that may result from COVID-19 in the preparation of these financial results including the recoverability of carrying amounts of financial and non-financial assets. In developing the assumptions relating to the possible future uncertainties in the economic conditions because of COVID-19, the Company has, at the date of approval of the financial results, used internal and external sources of information and expects that the carrying amount of the assets will be recovered. The impact of COVID-19 on the Company's financial results may differ from that estimated as at the date of approval of the same and the Company will continue to closely monitor any material changes to future economic conditions. (vi) Figures for the three months ended 31 December 2020 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 2020 of the previous financial year. Further, the figures for the three months ended 31 December 2020 were reviewed and not subjected to audit. Contract Job expenses 110630000.00 Freight and Transport 268310000.00 Other expenses 556300000.00 Power and Fuel 948940000.00 Gases and related products 3806080000.00 Project engineering 632560000.00 Share of profit from Joint venture 0.00 4438640000.00 24410000.00 4414230000.00 Gases and related products 863160000.00 Project engineering 70040000.00 Share of profit from Joint venture 6300000.00 939500000.00 7020000.00 22260000.00 Notes: The primary segment for the Company is the Business Segment and it has two such segments which are as follows: a. Gases and Related Products : Comprises manufacture and sale of industrial, medical and special gases as well as related products. b. Project Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects. #Balance as at 31 March 2021 include assets classified as Asset held for sale amounting to Rs. 452.61 Million. 910220000.00 Gases and related products 26161770000.00 Project engineering 2888380000.00 Share of profit from Joint venture 0.00 29050150000.00 7319610000.00 36369760000.00 Gases and related products 6712490000.00 Project engineering 1429040000.00 Share of profit from Joint venture 0.00 8141530000.00 2846940000.00 10988470000.00