5234572022-07-012022-09-305234572022-09-305234572022-01-012022-09-305234572022-07-012022-09-30in-bse-fin:OtherExpenses1Member5234572022-07-012022-09-30in-bse-fin:OtherExpenses2Member5234572022-07-012022-09-30in-bse-fin:OtherExpenses3Member5234572022-01-012022-09-30in-bse-fin:OtherExpenses1Member5234572022-01-012022-09-30in-bse-fin:OtherExpenses2Member5234572022-01-012022-09-30in-bse-fin:OtherExpenses3Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments1Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments2Member5234572022-01-012022-09-30in-bse-fin:ReportableSegments1Member5234572022-01-012022-09-30in-bse-fin:ReportableSegments2Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments1Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments2Member5234572022-01-012022-09-30in-bse-fin:ReportableSegments1Member5234572022-01-012022-09-30in-bse-fin:ReportableSegments2Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments1Member5234572022-09-30in-bse-fin:ReportableSegments1Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments2Member5234572022-09-30in-bse-fin:ReportableSegments2Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments1Member5234572022-09-30in-bse-fin:ReportableSegments1Member5234572022-07-012022-09-30in-bse-fin:ReportableSegments2Member5234572022-09-30in-bse-fin:ReportableSegments2Member5234572022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15234572022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25234572022-01-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15234572022-01-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25234572022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15234572022-01-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares523457LINDEINDIANOTLISTEDINE473A01011Linde India LimitedEquity2022-01-012022-12-312022-11-142022-10-17INRMillionsThird quarterMulti segment2022-11-1419:50:002022-11-1422:15:00Not applicable2022-07-012022-09-30UnauditedStandalone685960000034774000072073400002160240000921390000-3749000014240000011140000474850000223110000059036300001303710000013037100003300300006605000039608000009076300000000907630000-3300000904330000008528400001010.6410.640010.6410.64Notes: <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 14 November 2022. The limited review for the quarter and nine months ended 30 September 2022, as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, have been carried out by the Statutory Auditors. <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 & Sep 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> (iii) The exceptional items presented in the previous year/period represents the profit on disposal of land and buildings of Rs 2944.26 million pertaining to its closed factory (Packaged Gases Plant at 48/1 Diamond Harbour Road, Kolkata) & Impairment of Belloxy Investment of Rs 189.74 million in Year ended December 2021. <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. The Company has also received inquiries and information requests from the Securities and Exchange Board of India in connection with certain related party transactions and arrangements to which the Company has been responding. 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 all related party transactions entered into by it. No related party transaction entered into by the Company has a value in excess of the materiality threshold of 10% or more of the annual consolidated turnover of the Company. Therefore, there are no material related party transactions entered into by the Company. In terms of the legal opinion obtained by the Company, it has applied the materiality threshold of 10% or more of the annual consolidated turnover of the Company to the value of each of the related party transactions and not by aggregating the value of all related party transactions it has entered into and ascertained that no shareholder approval is required for any related party transaction in terms of Regulation 23 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, which is not “material” in nature. <BR> Management regularly evaluates the business and regulatory risks, including the above matters and it recognises the related uncertainties around their ultimate outcomes, the impact of which, if any, is not presently ascertainable. <BR> (v) The Board of Directors at its meeting held on 14 November 2022 approved the change of financial year of the Company from calendar year (January – December) to uniform financial year (April – March) subject to the approval of the Regional Director, Eastern Region, Ministry of Corporate Affairs. On receipt of the aforesaid approval, the current financial year will comprise of 15 months period from 1 January 2022 to 31 March 2023.2022-01-012022-09-30UnauditedStandalone180828400005934400001867628000049677600002324340000-390600004030500003376000013897300006320540000154001200003276160000032761600001006330000-968570000377600000323840000000003238400000-20600003236340000008528400001037.9737.970037.9737.97Power and Fuel1071650000Freight and handling charges327910000Other Expenses831540000Power and Fuel3023430000Freight and handling charges937010000Other Expenses2360100000Gases and related products4342480000Project Engineering2734010000Gases and related products12370310000Project Engineering6119290000707649000018489600000216890000406760000685960000018082840000Gases and related products1048960000Project Engineering297910000Gases and related products2768670000Project Engineering6748600001346870000344353000011140000337600003202000013361000013037100003276160000Gases and related products24981960000Project Engineering5088500000300704600001231740000042387860000Gases and related products6365000000Project Engineering381032000010175320000321729000013392610000Notes: <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> #Balance as at 30 September 2022 include assets classified as "Asset held for sale" amounting to Rs. 150.00 Million.Remeasurement losses on defined benefit plans-4500000Fair Value changes of investments in equity shares70000-4430000Remeasurement losses on defined benefit plans26590000Fair Value changes of investments in equity shares-2000026570000-113000028630000Fair Value changes due to cash flow hedges00Fair Value changes due to cash flow hedges0000