LINDEINDIA2021-04-012021-06-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneOperatingExpenses04Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourOperatingExpenses03Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourOperatingExpenses04Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2021-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2021-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member LINDEINDIA2021-04-012021-06-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LINDEINDIA 2021-01-01 2021-12-31 2021-08-03 INR Millions Half yearly true Cash Flow Indirect Multi segment 2021-04-01 2021-06-30 Unaudited Standalone 5191660000.00 183180000.00 5374840000.00 423150000.00 980210000.00 84460000.00 130540000.00 6950000.00 450000000.00 2211430000.00 4286740000.00 1088100000.00 0.00 1088100000.00 186360000.00 196270000.00 382630000.00 0.00 705470000.00 0.00 0.00 0.00 0.00 705470000.00 1340000.00 706810000.00 0.00 0.00 852840000.00 10 8.27 8.27 0.00 0.00 8.27 8.27 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 10 August 2021. The limited review for the quarter ended 30 June 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 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). (iii) The Company has taken into account all available information for assessing possible impact of COVID-19 on various elements of its financial results. The Management believes that there is no material impact on the recoverability of carrying value of its assets. Multi segment 2021-01-01 2021-06-30 Unaudited Standalone 9605890000.00 224660000.00 9830550000.00 1012910000.00 1661530000.00 -67790000.00 220820000.00 13970000.00 901480000.00 4095610000.00 7838530000.00 1992020000.00 2944260000.00 4936280000.00 854330000.00 350390000.00 1204720000.00 0.00 3731560000.00 0.00 0.00 0.00 0.00 3731560000.00 13460000.00 3745020000.00 0.00 0.00 852840000.00 10 43.75 43.75 0.00 0.00 43.75 43.75 Contract job expenses 67670000.00 Freight and transport 428980000.00 Other expenses 657640000.00 Power and fuel 1057140000.00 Contract job expenses 178300000.00 Freight and transport 697290000.00 Other expenses 1213940000.00 Power and fuel 2006080000.00 Gases and related products 4457900000.00 Project engineering 756910000.00 Gases and related products 8263980000.00 Project engineering 1389470000.00 5214810000.00 9653450000.00 23150000.00 47560000.00 5191660000.00 9605890000.00 Gases and related products 1015960000.00 Project engineering 64490000.00 Gases and related products 1879120000.00 Project engineering 134530000.00 1080450000.00 2013650000.00 6950000.00 13970000.00 -14600000.00 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 30 June 2021 include assets classified as Asset held for sale amounting to Rs. 214.40 Million. 7660000.00 1088100000.00 1992020000.00 Gases and related products 25090710000.00 Project engineering 3156300000.00 28247010000.00 8321740000.00 36568750000.00 Gases and related products 5933320000.00 Project engineering 1511530000.00 7444850000.00 3597550000.00 11042400000.00 13970000.00 -84400000.00 -500150000.00 0.00 -353190000.00 -31530000.00 2220000.00 120000000.00 0.00 387840000.00 0.00 244320000.00 36950000.00 901480000.00 0.00 3390000.00 8350000.00 6490000.00 -7400000.00 0.00 81750000.00 83190000.00 0.00 0.00 0.00 7850000.00 -2944260000.00 5370000.00 0.00 -2347640000.00 2588640000.00 0.00 0.00 0.00 289610000.00 0.00 2299030000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2480520000.00 361580000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 67500000.00 65990000.00 514000000.00 -1300000.00 0.00 1737130000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 255850000.00 2550000.00 0.00 0.00 -258400000.00 3777760000.00 0.00 3777760000.00 3241440000.00 7019200000.00