LINDEINDIA2023-04-012023-06-30 LINDEINDIA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2023-06-30 LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINDEINDIA2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523457 LINDEINDIA NOTLISTED Linde India Limited Equity 2023-04-01 2024-03-31 2023-08-08 2023-07-28 INR Millions First quarter 14:30:00 16:50:00 2023-08-08 2023-08-08 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 7210050000.00 182740000.00 7392790000.00 1768110000.00 1050330000.00 -5140000.00 148760000.00 11630000.00 489230000.00 2608070000.00 6070990000.00 1321800000.00 0.00 1321800000.00 380520000.00 -40140000.00 340380000.00 0.00 981420000.00 0.00 0.00 0.00 17370000.00 998790000.00 -3300000.00 995490000.00 0.00 0.00 0.00 0.00 852840000.00 10 11.71 11.71 0.00 0.00 11.71 11.71 Notes: (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 8 August 2023. The limited review for the quarter ended 30 June 2023, as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, has been carried out by the Statutory Auditors. (ii) The Consolidated financial results reflect the results of Linde India Limited (Parent Company) and share of profit of one of the Joint venture 'Linde South Asia Services Private Limited'. In the consolidated financial results, considering the terms and conditions of the shareholding agreements(SHAs) of three associates namely Avaada MHYavat Private Limited, FP Solar Shakti Private Limited and FPEL Surya Private Limited, in accordance with Ind AS, the Company is not required to apply equity method of accounting. Also, in respect of one Joint Venture (namely Bellary Oxygen Company Private Limited), the Company is not required to apply equity method of accounting as this is classified as 'Investments held for Sale'. (iii) 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. 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. (iv) Figures for the three months ended 31 March 2023 are balancing figures between audited figures in respect of fifteen months financial year ended 31 March 2023 and the published year to date figures for the twelve months ended 31 December 2022. Freight and handling charges 278030000.00 Other expenses 1205260000.00 Power and Fuel 1124780000.00 Gases, related products & services 4841280000.00 Project Engineering 2941380000.00 Share of profit/(loss) from Joint Venture 0.00 7782660000.00 572610000.00 7210050000.00 Gases, related products & services 1095710000.00 Project Engineering 187500000.00 Share of profit/(loss) from Joint Venture 17370000.00 1300580000.00 11630000.00 -50220000.00 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 & Services : Comprises manufacture and sale of industrial, medical and special gases as well as related products and services. b. Project Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects #Balance as at 30 June 2023 include assets classified as Asset held for sale amounting to Rs. 168.95 Million. 1339170000.00 Gases, related products & services 25916950000.00 Project Engineering 5514600000.00 Share of profit/(loss) from Joint Venture 0.00 31431550000.00 14069430000.00 45500980000.00 Gases, related products & services 4861680000.00 Project Engineering 5197090000.00 Share of profit/(loss) from Joint Venture 0.00 10058770000.00 3042690000.00 13101460000.00 Remeasurement losses on defined benefit plans -4500000.00 Fair value changes of investments in equity shares 70000.00 -4430000.00 -1130000.00 0.00