LINDEINDIA2023-07-012023-09-30 LINDEINDIA2023-07-012023-09-30 LINDEINDIA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member LINDEINDIA2023-09-30 LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member LINDEINDIA2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member LINDEINDIA2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523457 LINDEINDIA NOTLISTED Linde India Limited Equity 2023-04-01 2024-03-31 2023-11-06 2023-10-28 INR Millions Half yearly 18:30:00 19:50:00 2023-11-06 2023-11-06 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 7113530000.00 185490000.00 7299020000.00 1466240000.00 1038130000.00 -10170000.00 127240000.00 11590000.00 497460000.00 2755890000.00 5886380000.00 1412640000.00 0.00 1412640000.00 410690000.00 -65110000.00 345580000.00 0.00 1067060000.00 0.00 0.00 0.00 20200000.00 1087260000.00 -3340000.00 1083920000.00 0.00 0.00 852840000.00 10 12.75 12.75 0.00 0.00 12.75 12.75 Notes: (i) The financial results were reviewed by Audit Committee and approved by Board of Directors of the Company at meeting held on 06/11/2023. The limited review for quarter ended 30/09/2023, as required under Regulation 33 of SEBI (LODR) Regulations, 2015, has been carried out by Statutory Auditors. (ii) The Consolidated financial results reflect results of Linde India Ltd (Parent Company) and share of profit of one of Joint venture 'Linde South Asia Services Pvt Ltd'. In consolidated financial results, considering terms and conditions of shareholding agreements(SHAs) of three associates namely Avaada MHYavat Pvt Ltd, FP Solar Shakti Pvt Ltd & FPEL Surya Pvt Ltd, 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 Pvt Ltd), 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 related party transactions entered into by Linde India Ltd ( Company ) with Praxair India Pvt Ltd and Linde South Asia Services Pvt Ltd since resolution on material related party transactions in 85th AGM held on 24/06/2021 had been rejected by shareholders. The Company has also received inquiries and information requests from SEBI in connection with certain related party transactions and arrangements to which Company has been responding. Based on legal opinion obtained by Company, the Company is in compliance with all requirements under the SEBI (LODR) 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 Company. Therefore, there are no material related party transactions entered into by the Company. In terms of legal opinion obtained by the Company, it has applied 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 (LODR) Regulations 2015, which is not “material” in nature. In October 2023, SEBI summoned the Managing Director and the Secretary of the Company to appear before its Investigating Authority (“IA”) on 07/11/2023 and has also summoned the Company to furnish certain information and documents by 19/11/2023 in support of its investigation into financial information and business transactions of the Company where they believe there is a reasonable ground to believe that the disclosure of financial information and the business transactions have been dealt with in a manner which may be detrimental to investors or the securities markets; and/or an intermediary or person associated with the securities market and may have violated the provisions of the Securities Exchange Board of India Act, 1992 or Securities Contracts (Regulation) Act, 1956 or SEBI (PFUTP) Regulations, 2003 or SEBI (LODR) Regulations, 2015. The Company will cooperate fully with the IA and will share necessary information and documents in due course of the investigation. The Company reserves the right to seek appropriate legal remedies as may be legally advised. 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. Note: Due to constraint in no. of characters in Notes to financial results, note no. (iv) has been excluded here & you may please refer pdf filing made on 06/11/2023 for complete notes. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 14323580000.00 368230000.00 14691810000.00 3234350000.00 2088460000.00 -15310000.00 276000000.00 23220000.00 986690000.00 5363960000.00 11957370000.00 2734440000.00 0.00 2734440000.00 791210000.00 -105250000.00 685960000.00 0.00 2048480000.00 0.00 0.00 0.00 37570000.00 2086050000.00 -6640000.00 2079410000.00 0.00 0.00 852840000.00 10 24.46 24.46 0.00 0.00 24.46 24.46 Freight and handling charges 347440000.00 Other Expenses 1274990000.00 Power and fuel 1133460000.00 Freight and handling charges 625470000.00 Other Expenses 2480250000.00 Power and fuel 2258240000.00 16774270000.00 3711060000.00 89340000.00 111310000.00 359600000.00 309210000.00 0.00 213370000.00 882180000.00 3632530000.00 25200690000.00 827250000.00 0.00 5949560000.00 9925560000.00 48840000.00 0.00 95800000.00 16019760000.00 2758890000.00 19605900000.00 168950000.00 44975540000.00 852840000.00 31610770000.00 32463610000.00 32463610000.00 0.00 201370000.00 201370000.00 724060000.00 1811330000.00 394680000.00 3131440000.00 0.00 6001570000.00 364040000.00 6365610000.00 2479930000.00 487990000.00 46960000.00 9380490000.00 12511930000.00 44975540000.00 Gases, related products & services 5001250000.00 Project engineering 2875800000.00 Share of profit from Joint Venture 0.00 Gases, related products & services 9842530000.00 Project engineering 5817180000.00 Share of profit from Joint Venture 0.00 7877050000.00 15659710000.00 763520000.00 1336130000.00 7113530000.00 14323580000.00 Gases, related products & services 1195950000.00 Project engineering 243140000.00 Share of profit from Joint Venture 20200000.00 Gases, related products & services 2291660000.00 Project engineering 430640000.00 Share of profit from Joint Venture 37570000.00 1459290000.00 2759870000.00 11590000.00 23220000.00 14860000.00 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 September 2023 include assets classified as Asset held for sale amounting to Rs. 168.95 Million. -35360000.00 1432840000.00 2772010000.00 Gases, related products & services 26340670000.00 Project engineering 5424450000.00 Share of profit from Joint Venture 0.00 31765120000.00 13210420000.00 44975540000.00 Gases, related products & services 4529080000.00 Project engineering 4877960000.00 Share of profit from Joint Venture 0.00 9407040000.00 3104890000.00 12511930000.00 23210000.00 -53140000.00 -1188660000.00 0.00 1145990000.00 -996240000.00 -53010000.00 29460000.00 0.00 550000000.00 0.00 -344180000.00 -16440000.00 986690000.00 0.00 37650000.00 0.00 0.00 0.00 0.00 0.00 330210000.00 0.00 -1450000.00 0.00 0.00 -16810000.00 0.00 0.00 -227140000.00 2507300000.00 0.00 0.00 0.00 809220000.00 0.00 1698080000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4380000.00 2956350000.00 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 0.00 350890000.00 0.00 0.00 0.00 -2601080000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14120000.00 1023410000.00 0.00 0.00 0.00 -1037530000.00 -1940530000.00 0.00 -1940530000.00 11866090000.00 9925560000.00 -4480000.00 -8910000.00 -1140000.00 -2270000.00 0.00 0.00