5234572025-01-012025-03-315234572025-03-315234572024-03-315234572024-04-012025-03-315234572025-01-012025-03-31in-capmkt:OtherExpenses1Member5234572025-01-012025-03-31in-capmkt:OtherExpenses2Member5234572024-04-012025-03-31in-capmkt:OtherExpenses1Member5234572024-04-012025-03-31in-capmkt:OtherExpenses2Member5234572025-01-012025-03-31in-capmkt:ReportableSegments1Member5234572025-01-012025-03-31in-capmkt:ReportableSegments2Member5234572024-04-012025-03-31in-capmkt:ReportableSegments1Member5234572024-04-012025-03-31in-capmkt:ReportableSegments2Member5234572025-01-012025-03-31in-capmkt:ReportableSegments1Member5234572025-01-012025-03-31in-capmkt:ReportableSegments2Member5234572024-04-012025-03-31in-capmkt:ReportableSegments1Member5234572024-04-012025-03-31in-capmkt:ReportableSegments2Member5234572025-01-012025-03-31in-capmkt:ReportableSegments1Member5234572025-03-31in-capmkt:ReportableSegments1Member5234572025-01-012025-03-31in-capmkt:ReportableSegments2Member5234572025-03-31in-capmkt:ReportableSegments2Member5234572025-01-012025-03-31in-capmkt:ReportableSegments1Member5234572025-03-31in-capmkt:ReportableSegments1Member5234572025-01-012025-03-31in-capmkt:ReportableSegments2Member5234572025-03-31in-capmkt:ReportableSegments2Member5234572025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15234572025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25234572024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15234572024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25234572025-01-012025-03-31RelatedPartyTransactionDomain15234572024-12-31RelatedPartyTransactionDomain15234572025-03-31RelatedPartyTransactionDomain15234572025-01-012025-03-31RelatedPartyTransactionDomain25234572024-12-31RelatedPartyTransactionDomain25234572025-03-31RelatedPartyTransactionDomain25234572025-01-012025-03-31RelatedPartyTransactionDomain35234572024-12-31RelatedPartyTransactionDomain35234572025-03-31RelatedPartyTransactionDomain35234572025-01-012025-03-31RelatedPartyTransactionDomain45234572024-12-31RelatedPartyTransactionDomain45234572025-03-31RelatedPartyTransactionDomain45234572025-01-012025-03-31RelatedPartyTransactionDomain55234572024-12-31RelatedPartyTransactionDomain55234572025-03-31RelatedPartyTransactionDomain55234572025-01-012025-03-31RelatedPartyTransactionDomain65234572024-12-31RelatedPartyTransactionDomain65234572025-03-31RelatedPartyTransactionDomain65234572025-01-012025-03-31RelatedPartyTransactionDomain75234572024-12-31RelatedPartyTransactionDomain75234572025-03-31RelatedPartyTransactionDomain75234572025-01-012025-03-31RelatedPartyTransactionDomain85234572024-12-31RelatedPartyTransactionDomain85234572025-03-31RelatedPartyTransactionDomain85234572025-01-012025-03-31RelatedPartyTransactionDomain95234572024-12-31RelatedPartyTransactionDomain95234572025-03-31RelatedPartyTransactionDomain95234572025-01-012025-03-31RelatedPartyTransactionDomain105234572024-12-31RelatedPartyTransactionDomain105234572025-03-31RelatedPartyTransactionDomain105234572025-01-012025-03-31RelatedPartyTransactionDomain115234572024-12-31RelatedPartyTransactionDomain115234572025-03-31RelatedPartyTransactionDomain115234572025-01-012025-03-31RelatedPartyTransactionDomain125234572024-12-31RelatedPartyTransactionDomain125234572025-03-31RelatedPartyTransactionDomain125234572025-01-012025-03-31RelatedPartyTransactionDomain135234572024-12-31RelatedPartyTransactionDomain135234572025-03-31RelatedPartyTransactionDomain135234572025-01-012025-03-31RelatedPartyTransactionDomain145234572024-12-31RelatedPartyTransactionDomain145234572025-03-31RelatedPartyTransactionDomain145234572025-01-012025-03-31RelatedPartyTransactionDomain155234572024-12-31RelatedPartyTransactionDomain155234572025-03-31RelatedPartyTransactionDomain155234572025-01-012025-03-31RelatedPartyTransactionDomain165234572024-12-31RelatedPartyTransactionDomain165234572025-03-31RelatedPartyTransactionDomain165234572025-01-012025-03-31RelatedPartyTransactionDomain175234572024-12-31RelatedPartyTransactionDomain175234572025-03-31RelatedPartyTransactionDomain175234572025-01-012025-03-31RelatedPartyTransactionDomain185234572024-12-31RelatedPartyTransactionDomain185234572025-03-31RelatedPartyTransactionDomain185234572025-01-012025-03-31RelatedPartyTransactionDomain195234572024-12-31RelatedPartyTransactionDomain195234572025-03-31RelatedPartyTransactionDomain195234572025-01-012025-03-31RelatedPartyTransactionDomain205234572024-12-31RelatedPartyTransactionDomain205234572025-03-31RelatedPartyTransactionDomain205234572025-01-012025-03-31RelatedPartyTransactionDomain215234572024-12-31RelatedPartyTransactionDomain215234572025-03-31RelatedPartyTransactionDomain215234572025-01-012025-03-31RelatedPartyTransactionDomain225234572024-12-31RelatedPartyTransactionDomain225234572025-03-31RelatedPartyTransactionDomain225234572025-01-012025-03-31RelatedPartyTransactionDomain235234572024-12-31RelatedPartyTransactionDomain235234572025-03-31RelatedPartyTransactionDomain235234572025-01-012025-03-31RelatedPartyTransactionDomain245234572024-12-31RelatedPartyTransactionDomain245234572025-03-31RelatedPartyTransactionDomain245234572025-01-012025-03-31RelatedPartyTransactionDomain255234572024-12-31RelatedPartyTransactionDomain255234572025-03-31RelatedPartyTransactionDomain255234572025-01-012025-03-31RelatedPartyTransactionDomain265234572024-12-31RelatedPartyTransactionDomain265234572025-03-31RelatedPartyTransactionDomain265234572025-01-012025-03-31RelatedPartyTransactionDomain275234572024-12-31RelatedPartyTransactionDomain275234572025-03-31RelatedPartyTransactionDomain275234572025-01-012025-03-31RelatedPartyTransactionDomain285234572024-12-31RelatedPartyTransactionDomain285234572025-03-31RelatedPartyTransactionDomain285234572025-01-012025-03-31RelatedPartyTransactionDomain295234572024-12-31RelatedPartyTransactionDomain295234572025-03-31RelatedPartyTransactionDomain295234572025-01-012025-03-31RelatedPartyTransactionDomain305234572024-12-31RelatedPartyTransactionDomain305234572025-03-31RelatedPartyTransactionDomain305234572025-01-012025-03-31RelatedPartyTransactionDomain315234572024-12-31RelatedPartyTransactionDomain315234572025-03-31RelatedPartyTransactionDomain315234572025-01-012025-03-31RelatedPartyTransactionDomain325234572024-12-31RelatedPartyTransactionDomain325234572025-03-31RelatedPartyTransactionDomain325234572025-01-012025-03-31RelatedPartyTransactionDomain335234572024-12-31RelatedPartyTransactionDomain335234572025-03-31RelatedPartyTransactionDomain335234572025-01-012025-03-31RelatedPartyTransactionDomain345234572024-12-31RelatedPartyTransactionDomain345234572025-03-31RelatedPartyTransactionDomain345234572025-01-012025-03-31RelatedPartyTransactionDomain355234572024-12-31RelatedPartyTransactionDomain355234572025-03-31RelatedPartyTransactionDomain355234572025-01-012025-03-31RelatedPartyTransactionDomain365234572024-12-31RelatedPartyTransactionDomain365234572025-03-31RelatedPartyTransactionDomain365234572025-01-012025-03-31RelatedPartyTransactionDomain375234572024-12-31RelatedPartyTransactionDomain375234572025-03-31RelatedPartyTransactionDomain375234572025-01-012025-03-31RelatedPartyTransactionDomain385234572024-12-31RelatedPartyTransactionDomain385234572025-03-31RelatedPartyTransactionDomain385234572025-01-012025-03-31RelatedPartyTransactionDomain395234572024-12-31RelatedPartyTransactionDomain395234572025-03-31RelatedPartyTransactionDomain395234572025-01-012025-03-31RelatedPartyTransactionDomain405234572024-12-31RelatedPartyTransactionDomain405234572025-03-31RelatedPartyTransactionDomain405234572025-01-012025-03-31RelatedPartyTransactionDomain415234572024-12-31RelatedPartyTransactionDomain415234572025-03-31RelatedPartyTransactionDomain415234572025-01-012025-03-31RelatedPartyTransactionDomain425234572024-12-31RelatedPartyTransactionDomain425234572025-03-31RelatedPartyTransactionDomain425234572025-01-012025-03-31RelatedPartyTransactionDomain435234572024-12-31RelatedPartyTransactionDomain435234572025-03-31RelatedPartyTransactionDomain435234572025-01-012025-03-31RelatedPartyTransactionDomain445234572024-12-31RelatedPartyTransactionDomain445234572025-03-31RelatedPartyTransactionDomain445234572025-01-012025-03-31RelatedPartyTransactionDomain455234572024-12-31RelatedPartyTransactionDomain455234572025-03-31RelatedPartyTransactionDomain455234572025-01-012025-03-31RelatedPartyTransactionDomain465234572024-12-31RelatedPartyTransactionDomain465234572025-03-31RelatedPartyTransactionDomain465234572025-01-012025-03-31RelatedPartyTransactionDomain475234572024-12-31RelatedPartyTransactionDomain475234572025-03-31RelatedPartyTransactionDomain475234572025-01-012025-03-31RelatedPartyTransactionDomain485234572024-12-31RelatedPartyTransactionDomain485234572025-03-31RelatedPartyTransactionDomain485234572025-01-012025-03-31RelatedPartyTransactionDomain495234572024-12-31RelatedPartyTransactionDomain495234572025-03-31RelatedPartyTransactionDomain495234572025-01-012025-03-31RelatedPartyTransactionDomain505234572024-12-31RelatedPartyTransactionDomain505234572025-03-31RelatedPartyTransactionDomain505234572025-01-012025-03-31RelatedPartyTransactionDomain515234572024-12-31RelatedPartyTransactionDomain515234572025-03-31RelatedPartyTransactionDomain515234572025-01-012025-03-31RelatedPartyTransactionDomain525234572024-12-31RelatedPartyTransactionDomain525234572025-03-31RelatedPartyTransactionDomain525234572025-01-012025-03-31RelatedPartyTransactionDomain535234572024-12-31RelatedPartyTransactionDomain535234572025-03-31RelatedPartyTransactionDomain535234572025-01-012025-03-31RelatedPartyTransactionDomain545234572024-12-31RelatedPartyTransactionDomain545234572025-03-31RelatedPartyTransactionDomain545234572025-01-012025-03-31RelatedPartyTransactionDomain555234572024-12-31RelatedPartyTransactionDomain555234572025-03-31RelatedPartyTransactionDomain555234572025-01-012025-03-31RelatedPartyTransactionDomain565234572024-12-31RelatedPartyTransactionDomain565234572025-03-31RelatedPartyTransactionDomain565234572025-01-012025-03-31RelatedPartyTransactionDomain575234572024-12-31RelatedPartyTransactionDomain575234572025-03-31RelatedPartyTransactionDomain575234572025-01-012025-03-31RelatedPartyTransactionDomain585234572024-12-31RelatedPartyTransactionDomain585234572025-03-31RelatedPartyTransactionDomain585234572025-01-012025-03-31RelatedPartyTransactionDomain595234572024-12-31RelatedPartyTransactionDomain595234572025-03-31RelatedPartyTransactionDomain595234572025-01-012025-03-31RelatedPartyTransactionDomain605234572024-12-31RelatedPartyTransactionDomain605234572025-03-31RelatedPartyTransactionDomain605234572025-01-012025-03-31RelatedPartyTransactionDomain615234572024-12-31RelatedPartyTransactionDomain615234572025-03-31RelatedPartyTransactionDomain615234572025-01-012025-03-31RelatedPartyTransactionDomain625234572024-12-31RelatedPartyTransactionDomain625234572025-03-31RelatedPartyTransactionDomain625234572025-01-012025-03-31RelatedPartyTransactionDomain635234572024-12-31RelatedPartyTransactionDomain635234572025-03-31RelatedPartyTransactionDomain635234572025-01-012025-03-31RelatedPartyTransactionDomain645234572024-12-31RelatedPartyTransactionDomain645234572025-03-31RelatedPartyTransactionDomain645234572025-01-012025-03-31RelatedPartyTransactionDomain655234572024-12-31RelatedPartyTransactionDomain655234572025-03-31RelatedPartyTransactionDomain655234572025-01-012025-03-31RelatedPartyTransactionDomain665234572024-12-31RelatedPartyTransactionDomain665234572025-03-31RelatedPartyTransactionDomain665234572025-01-012025-03-31RelatedPartyTransactionDomain675234572024-12-31RelatedPartyTransactionDomain675234572025-03-31RelatedPartyTransactionDomain675234572025-01-012025-03-31RelatedPartyTransactionDomain685234572024-12-31RelatedPartyTransactionDomain685234572025-03-31RelatedPartyTransactionDomain685234572025-01-012025-03-31RelatedPartyTransactionDomain695234572024-12-31RelatedPartyTransactionDomain695234572025-03-31RelatedPartyTransactionDomain695234572025-01-012025-03-31RelatedPartyTransactionDomain705234572024-12-31RelatedPartyTransactionDomain705234572025-03-31RelatedPartyTransactionDomain705234572025-01-012025-03-31RelatedPartyTransactionDomain715234572024-12-31RelatedPartyTransactionDomain715234572025-03-31RelatedPartyTransactionDomain715234572025-01-012025-03-31RelatedPartyTransactionDomain725234572024-12-31RelatedPartyTransactionDomain725234572025-03-31RelatedPartyTransactionDomain725234572025-01-012025-03-31RelatedPartyTransactionDomain735234572024-12-31RelatedPartyTransactionDomain735234572025-03-31RelatedPartyTransactionDomain735234572025-01-012025-03-31RelatedPartyTransactionDomain745234572024-12-31RelatedPartyTransactionDomain745234572025-03-31RelatedPartyTransactionDomain745234572025-01-012025-03-31RelatedPartyTransactionDomain755234572024-12-31RelatedPartyTransactionDomain755234572025-03-31RelatedPartyTransactionDomain755234572025-01-012025-03-31RelatedPartyTransactionDomain765234572024-12-31RelatedPartyTransactionDomain765234572025-03-31RelatedPartyTransactionDomain765234572025-01-012025-03-31RelatedPartyTransactionDomain775234572024-12-31RelatedPartyTransactionDomain775234572025-03-31RelatedPartyTransactionDomain775234572025-01-012025-03-31RelatedPartyTransactionDomain785234572024-12-31RelatedPartyTransactionDomain785234572025-03-31RelatedPartyTransactionDomain785234572025-01-012025-03-31RelatedPartyTransactionDomain795234572024-12-31RelatedPartyTransactionDomain795234572025-03-31RelatedPartyTransactionDomain795234572025-01-012025-03-31RelatedPartyTransactionDomain805234572024-12-31RelatedPartyTransactionDomain805234572025-03-31RelatedPartyTransactionDomain805234572025-01-012025-03-31RelatedPartyTransactionDomain815234572024-12-31RelatedPartyTransactionDomain815234572025-03-31RelatedPartyTransactionDomain815234572025-01-012025-03-31RelatedPartyTransactionDomain825234572024-12-31RelatedPartyTransactionDomain825234572025-03-31RelatedPartyTransactionDomain825234572025-01-012025-03-31RelatedPartyTransactionDomain835234572024-12-31RelatedPartyTransactionDomain835234572025-03-31RelatedPartyTransactionDomain835234572025-01-012025-03-31RelatedPartyTransactionDomain845234572024-12-31RelatedPartyTransactionDomain845234572025-03-31RelatedPartyTransactionDomain845234572025-01-012025-03-31RelatedPartyTransactionDomain855234572024-12-31RelatedPartyTransactionDomain855234572025-03-31RelatedPartyTransactionDomain855234572025-01-012025-03-31RelatedPartyTransactionDomain865234572024-12-31RelatedPartyTransactionDomain865234572025-03-31RelatedPartyTransactionDomain865234572025-01-012025-03-31RelatedPartyTransactionDomain875234572024-12-31RelatedPartyTransactionDomain875234572025-03-31RelatedPartyTransactionDomain875234572025-01-012025-03-31RelatedPartyTransactionDomain885234572024-12-31RelatedPartyTransactionDomain885234572025-03-31RelatedPartyTransactionDomain885234572025-01-012025-03-31RelatedPartyTransactionDomain895234572024-12-31RelatedPartyTransactionDomain895234572025-03-31RelatedPartyTransactionDomain895234572025-01-012025-03-31RelatedPartyTransactionDomain905234572024-12-31RelatedPartyTransactionDomain905234572025-03-31RelatedPartyTransactionDomain905234572025-01-012025-03-31RelatedPartyTransactionDomain915234572024-12-31RelatedPartyTransactionDomain915234572025-03-31RelatedPartyTransactionDomain915234572025-01-012025-03-31RelatedPartyTransactionDomain925234572024-12-31RelatedPartyTransactionDomain925234572025-03-31RelatedPartyTransactionDomain925234572025-01-012025-03-31RelatedPartyTransactionDomain935234572024-12-31RelatedPartyTransactionDomain935234572025-03-31RelatedPartyTransactionDomain935234572025-01-012025-03-31RelatedPartyTransactionDomain945234572024-12-31RelatedPartyTransactionDomain945234572025-03-31RelatedPartyTransactionDomain945234572025-01-012025-03-31RelatedPartyTransactionDomain955234572024-12-31RelatedPartyTransactionDomain955234572025-03-31RelatedPartyTransactionDomain955234572025-01-012025-03-31RelatedPartyTransactionDomain965234572024-12-31RelatedPartyTransactionDomain965234572025-03-31RelatedPartyTransactionDomain965234572025-01-012025-03-31RelatedPartyTransactionDomain975234572024-12-31RelatedPartyTransactionDomain975234572025-03-31RelatedPartyTransactionDomain975234572025-01-012025-03-31RelatedPartyTransactionDomain985234572024-12-31RelatedPartyTransactionDomain985234572025-03-31RelatedPartyTransactionDomain985234572025-01-012025-03-31RelatedPartyTransactionDomain995234572024-12-31RelatedPartyTransactionDomain995234572025-03-31RelatedPartyTransactionDomain995234572025-01-012025-03-31RelatedPartyTransactionDomain1005234572024-12-31RelatedPartyTransactionDomain1005234572025-03-31RelatedPartyTransactionDomain1005234572025-01-012025-03-31RelatedPartyTransactionDomain1015234572024-12-31RelatedPartyTransactionDomain1015234572025-03-31RelatedPartyTransactionDomain1015234572025-01-012025-03-31RelatedPartyTransactionDomain1025234572024-12-31RelatedPartyTransactionDomain1025234572025-03-31RelatedPartyTransactionDomain1025234572025-01-012025-03-31RelatedPartyTransactionDomain1035234572024-12-31RelatedPartyTransactionDomain1035234572025-03-31RelatedPartyTransactionDomain1035234572025-01-012025-03-31RelatedPartyTransactionDomain1045234572024-12-31RelatedPartyTransactionDomain1045234572025-03-31RelatedPartyTransactionDomain1045234572025-01-012025-03-31RelatedPartyTransactionDomain1055234572024-12-31RelatedPartyTransactionDomain1055234572025-03-31RelatedPartyTransactionDomain1055234572025-01-012025-03-31RelatedPartyTransactionDomain1065234572024-12-31RelatedPartyTransactionDomain1065234572025-03-31RelatedPartyTransactionDomain1065234572025-01-012025-03-31RelatedPartyTransactionDomain1075234572024-12-31RelatedPartyTransactionDomain1075234572025-03-31RelatedPartyTransactionDomain1075234572025-01-012025-03-31RelatedPartyTransactionDomain1085234572024-12-31RelatedPartyTransactionDomain1085234572025-03-31RelatedPartyTransactionDomain1085234572025-01-012025-03-31RelatedPartyTransactionDomain1095234572024-12-31RelatedPartyTransactionDomain1095234572025-03-31RelatedPartyTransactionDomain1095234572025-01-012025-03-31RelatedPartyTransactionDomain1105234572024-12-31RelatedPartyTransactionDomain1105234572025-03-31RelatedPartyTransactionDomain1105234572025-01-012025-03-31RelatedPartyTransactionDomain1115234572024-12-31RelatedPartyTransactionDomain1115234572025-03-31RelatedPartyTransactionDomain1115234572025-01-012025-03-31RelatedPartyTransactionDomain1125234572024-12-31RelatedPartyTransactionDomain1125234572025-03-31RelatedPartyTransactionDomain1125234572025-01-012025-03-31RelatedPartyTransactionDomain1135234572024-12-31RelatedPartyTransactionDomain1135234572025-03-31RelatedPartyTransactionDomain1135234572025-01-012025-03-31AuditorDomain15234572025-01-012025-03-31in-capmkt:AuditedMember5234572025-03-31in-capmkt:AuditedMember5234572025-01-012025-03-31in-capmkt:AdjustedMember5234572025-03-31in-capmkt:AdjustedMember5234572025-01-012025-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares523457LINDEINDIANOTLISTEDINE473A01011LINDE INDIA LIMITEDMain BoardEquity2024-04-012025-03-312025-05-232025-05-16INRMillionsQuarterlyFourth quarterMulti segment2025-05-2314:00:002025-05-2316:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-02-07https://www.lindeindia.in/investors/codes-and-policies-and-csr/codes-and-policiesfalsefalseNot applicable. There is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.2025-01-012025-03-31UnauditedStandalone59187500001296300006048380000502130000830050000-1772800001385600006548000055502000025266900004440650000160773000001607730000471180000-424700004287100000117902000000001179020000384000011828600008528400001013.8213.820013.8213.82Due to constraint on number of characters and special character in Notes to financial results the note numbers i to v have been excluded here and you may please refer to the pdf filing made to the Stock Exchanges on 23 May 2025 for complete notes2024-04-012025-03-31AuditedStandalone248537600006783900002553215000023972000003384540000-113970000538680000126280000213830000010996400000194674300006064720000060647200001838900000-25231000015865900000447813000000004478130000-150000004463130000852840000103693726000052.5152.510052.5152.51Power and fuel1258310000Other expenses1268380000Power and fuel5228920000Other expenses5767480000190551000009752500000893400001075200002692300000226540000495770000116776900004117792000010664400000384858000014537100001336000001420300005457680000324980000097739200001500000005110184000085284000036937260000377901000003779010000004041500004041500007395900001522080000381410000304723000006571600004759810000541697000020738400007490810000218557000050262000085510000102645100001331174000051101840000Gases, related products and services5159140000Project engineering2710100000Gases, related products and services20407370000Project engineering1105204000078692400003145941000019504900006605650000591875000024853760000Gases, related products and services1518300000Project engineering192080000Gases, related products and services5251810000Project engineering9959700001710380000624778000065480000126280000371700005678000016077300006064720000Gases, related products and services43923310000Project engineering340243000047325740000377610000051101840000Gases, related products and services5502640000Project engineering37042200009206860000410488000013311740000The Primary segment for the Company is the business segment and it has two such segments which are as follows <BR> <BR> Gases and related products & services: Comprises manufacture and sale of industrial, medical and special gases as well as related products and services. <BR> <BR> Project Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects. <BR> <BR> Balance as at 31 March 2025 include assets classified as Assets held for sale amounting to Rs 150.00 million. <BR> <BR> The above note has been modified in view of the constraint imposed by NSE on special characters126280000-21602000083002000000658530000-6596000000-8834500000-5039100000213830000000000016510000545090000251200000000118650000016659600007730680000000189473000005835950000000000007857000013305240000000000000000000001651000056331000000-12646850000000004017600000000367700001020210000359600000-28850000-1523550000-83344500000-833445000097881600001453710000Remeasurement gain/losses on defined benefit plans2030000Fair value of changes of investments in equity shares1600002190000Remeasurement gain/losses on defined benefit plans-20280000Fair value of changes of investments in equity shares230000-20050000-1650000-5050000003840000-15000000Linde India Limited******Linde Plc******Ultimate Holding CompanyAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges50000000Approved1142000000Linde India Limited******Linde GmbH (Formerly Linde AG, Germany)******Intermediate Holding CompanyPurchase of goods or services100000000Approved299000000Linde India Limited******Linde GmbH (Formerly Linde AG, Germany)******Intermediate Holding CompanyAny other transactionGlobal IS Recharge200000000Approved10278000000Linde India Limited******Linde GmbH (Formerly Linde AG, Germany)******Intermediate Holding CompanyPurchase of fixed assets100000000Approved60000000Linde India Limited******Linde GmbH (Formerly Linde AG, Germany)******Intermediate Holding CompanyAny other transactionTechnical Aid Fees750000000Approved32048000000Linde India Limited******Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited)******Joint VentureAny other transactionPurchase of goods & services (Incl. Recharges)1500000000Approved64815000000Linde India Limited******Avaada MHYavat Pvt. Ltd******AssociateAny other transactionTowards RE Power200000000Approved7218000000Linde India Limited******FPEL Surya Private Limited******AssociateAny other transactionTowards RE Power150000000Approved6747000000Linde India Limited******FPEL Solar Shakti Private Limited******AssociateAny other transactionTowards RE Power120000000Approved3305000000Linde India Limited******Linde Bangladesh Limited******Fellow SubsidiariesSale of goods or services500000000Approved6798000000Linde India Limited******Linde Engineering India Private Limited******Fellow SubsidiariesAny other transactionCost Recovery & Recharges50000000Approved-57000000Linde India Limited******Linde Engineering India Private Limited******Fellow SubsidiariesPurchase of goods or services276500000Approved1664000000Linde India Limited******Linde Engineering India Private Limited******Fellow SubsidiariesPurchase of fixed assets241000000Approved3753000000Linde India Limited******Linde Engineering India Private Limited******Fellow SubsidiariesSale of goods or services55000000Approved2047000000Linde India Limited******Linde Global Support Services Pvt. Ltd.******Fellow SubsidiariesAny other transactionInfrastructure & Common Facility Charges, Recovery of Expenses Including Rent50000000Approved1767000000Linde India Limited******Gas Linde Inc. (formerly Linde Global Helium)******Fellow SubsidiariesPurchase of goods or services1700000000Approved33202000000Linde India Limited******Linde Philippines, INC.******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges60000000Approved1086000000Linde India Limited******Linde Kryotechnik AG******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges185000000Approved31000000Linde India Limited******PSG Corporation Korea******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges250000000Approved1285000000Linde India Limited******Linde Ecuador S.A.******Fellow SubsidiariesSale of goods or services200000000Approved13042000000Linde India Limited******Linde Gáz Magyarország Zrt.******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges87000000Approved5132000000Linde India Limited******Linde Electronics & Specialty Gases (Suzhou) Co Ltd.******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges100000000Approved83000000Linde India Limited******Linde Inc.******Fellow SubsidiariesPurchase of fixed assets110000000Approved1615000000Linde India Limited******Linde Engineering (Hangzhou) Co. Ltd.******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges50000000Approved104000000Linde India Limited******Linde GmbH, Linde Engineering******Fellow SubsidiariesAny other transactionPurchase of Goods2600000000Approved2643000000Linde India Limited******Linde GmbH, Linde Engineering******Fellow SubsidiariesPurchase of fixed assets4578000000Approved104409000000Linde India Limited******Linde GmbH, Linde Engineering******Fellow SubsidiariesAny other transactionPurchase of Services410000000Approved976000000Linde India Limited******Linde GmbH, Linde Engineering******Fellow SubsidiariesSale of goods or services20000000Approved840000000Linde India Limited******Linde Malaysia Sdn. Bhd.******Fellow SubsidiariesPurchase of goods or services85000000Approved797000000Linde India Limited******Linde Malaysia Sdn. Bhd.******Fellow SubsidiariesSale of goods or services10000000Approved325000000Linde India Limited******Linde Business Solutions Center Philippines INC******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges20000000Approved556000000Linde India Limited******Cryostar SAS******Fellow SubsidiariesPurchase of fixed assets444500000Approved4956000000Linde India Limited******Ceylon Oxygen Limited******Fellow SubsidiariesAny other transactionPurchase & Sale of Goods, Services, Fixed Assets and Recharges250000000Approved949000000Linde India Limited******Linde Gas Asia Pte. Ltd.******Fellow SubsidiariesAny other transactionCost Recovery & Recharges20000000Approved215000000Linde India Limited******Linde Gas Singapore Pte. Ltd.******Fellow SubsidiariesPurchase of goods or services280000000Approved8811000000Linde India Limited******Linde Gas Singapore Pte. Ltd.******Fellow SubsidiariesSale of goods or services50000000Approved21000000Linde India Limited******PT. Linde Indonesia******Fellow SubsidiariesSale of goods or services400000000Approved8434000000Linde India Limited******Linde Gas Vietnam Limited******Fellow SubsidiariesPurchase of goods or services70000000Approved1033000000Linde India Limited******Linde Gas Vietnam Limited******Fellow SubsidiariesSale of goods or services10000000Approved9000000Linde India Limited******Linde (Thailand) Public Company Limited******Fellow SubsidiariesSale of goods or services10000000Approved387000000Linde India Limited******Linde (Thailand) Public Company Limited******Fellow SubsidiariesPurchase of goods or services20000000Approved14000000Linde India Limited******Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.)******Fellow SubsidiariesPurchase of goods or services400000000Approved1138000000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiariesAny other transactionPurchase of goods and services (Incl recharges)1656500000Approved76219000000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiariesAny other transactionRevenue from sale of gases (incl recharges) [Gases]2689500000Approved96499000000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiariesAny other transactionLeasing Services100000000Approved7609000000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiariesAny other transactionRevenue from construction contracts (PED)1732000000Approved15281000000Linde India Limited******Linde Foundation******TrustAny other transactionContribution to Funds100000000Approved9774000000Linde India Limited******Linde India Limited Executive Staff Gratuity Fund******Employee Benefit FundsAny other transactionContribution to Trust Fund30000000Approved365000000Linde India Limited******Linde India Limited Graded Staff Pension Fund******Employee Benefit FundsAny other transactionContribution to Trust Fund30000000Approved1040000000Linde India Limited******Linde India Limited Non Executive Staff Gratuity Fund******Employee Benefit FundsAny other transactionContribution to Trust Fund20000000Approved147000000Linde India Limited******SELAS-LINDE GMBH******Fellow SubsidiaryAny other transactionReceivable Balances0Balances04000000Linde India Limited******Linde Engineering India Private Limited******Fellow SubsidiaryAny other transactionReceivable Balances0Balances0-20000-20000Linde India Limited******Linde Gas Singapore Pte. Ltd.******Fellow SubsidiaryAny other transactionReceivable Balances0Balances030000180000Linde India Limited******Linde Gas Vietnam Limited******Fellow SubsidiaryAny other transactionReceivable Balances0Balances02000090000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiaryAny other transactionReceivable Balances0Balances0425590000349460000Linde India Limited******Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited)******Joint VentureAny other transactionReceivable Balances0Balances0300000Linde India Limited******Linde Bangladesh Limited******Fellow SubsidiaryAny other transactionReceivable Balances0Balances04768000044380000Linde India Limited******Linde Global Support Services Pvt. Ltd.******Fellow SubsidiaryAny other transactionReceivable Balances0Balances0253800009930000Linde India Limited******Ceylon Oxygen Limited******Fellow SubsidiaryAny other transactionReceivable Balances0Balances049900009600000Linde India Limited******Linde Malaysia Sdn. Bhd.******Fellow SubsidiaryAny other transactionReceivable Balances0Balances04900002760000Linde India Limited******PT. Linde Indonesia******Fellow SubsidiaryAny other transactionReceivable Balances0Balances0851700003820000Linde India Limited******Linde (Thailand) Public Company Limited******Fellow SubsidiaryAny other transactionReceivable Balances0Balances05700003300000Linde India Limited******Linde Ecuador S.A.******Fellow SubsidiaryAny other transactionReceivable Balances0Balances0098790000Linde India Limited******LINDE PHILIPPINES, INC.******Fellow SubsidiaryAny other transactionReceivable Balances0Balances002730000Linde India Limited******Linde GmbH, Linde Engineering******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-332530000-849970000Linde India Limited******Linde GmbH (Formerly Linde AG, Germany)******Intermediate Holding CompanyAny other transactionPayable Balances0Balances0-2920000-16260000Linde India Limited******Linde Engineering North America LLC.******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-1620000-770000Linde India Limited******Linde Kryotechnik AG******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-5890000-50470000Linde India Limited******Linde Engineering India Private Limited******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-4890000-2340000Linde India Limited******Linde Gáz Magyarország Zrt.******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-35480000-15240000Linde India Limited******LUCK STREAM Co., Ltd.******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-54500000Linde India Limited******Linde Gas Singapore Pte. Ltd.******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-92590000-45010000Linde India Limited******Linde Gas Vietnam Limited******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-50800000Linde India Limited******Gas Linde Inc. (formerly Linde Global Helium)******Fellow SubsidiaryAny other transactionPayable Balances0Balances0350800000Linde India Limited******Linde Inc.******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-19790000-4940000Linde India Limited******Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.)******Fellow SubsidiaryAny other transactionPayable Balances0Balances0200000Linde India Limited******Praxair Korea Company Limited******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-3070000-3140000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-380020000-378050000Linde India Limited******Linde South Asia Services Private Limited (Formerly LSAS Services Private Limited)******Joint VentureAny other transactionPayable Balances0Balances0-234610000-277260000Linde India Limited******Cryostar SAS******Fellow SubsidiaryAny other transactionPayable Balances0Balances01140000-990000Linde India Limited******Linde Global Support Services Pvt. Ltd.******Fellow SubsidiaryAny other transactionPayable Balances0Balances039200000Linde India Limited******Linde Business Solutions Center Philippines INC******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-24340000-3120000Linde India Limited******PSG Corporation Korea******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-1670000-4270000Linde India Limited******Linde Lienhwa Industrial Gases Co. Ltd.******Fellow SubsidiaryAny other transactionPayable Balances0Balances00-240000Linde India Limited******Linde Malaysia Sdn. Bhd.******Fellow SubsidiaryAny other transactionPayable Balances0Balances050000-4720000Linde India Limited******Linde Gas Asia Pte. Ltd.******Fellow SubsidiaryAny other transactionPayable Balances0Balances0-234800000Linde India Limited******ENG Linde Inc. CoRE TMD******Fellow SubsidiariesAny other transactionPayable Balances0Balances0-113560000-86780000Linde India Limited******Helium Linde Inc.******Fellow SubsidiariesAny other transactionPayable Balances0Balances0-89130000-93100000Linde India Limited******USA061931- LGNA Helium******Fellow SubsidiariesAny other transactionPayable Balances0Balances0-21950000-11570000Linde India Limited******Linde Plc******Ultimate Holding CompanyAny other transactionPayable Balances0Balances00-15370000Linde India Limited******Linde (Thailand) Public Company Limited******Fellow SubsidiariesAny other transactionPayable Balances0Balances00-420000Linde India Limited******Linde GmbH, Linde Engineering******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances0436310000122350000Linde India Limited******SELAS-LINDE GMBH******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances0100000Linde India Limited******Linde Engineering India Private Limited******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances066000000Linde India Limited******Linde Engineering (Dailan) Co. Ltd.******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances043700004370000Linde India Limited******Linde Gáz Magyarország Zrt.******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances0145600000Linde India Limited******Linde Gas & Equipment Inc. (formerly Praxair Distribution, Inc.)******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances0113000000Linde India Limited******Cryostar SAS******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances04081000054360000Linde India Limited******Linde Bangladesh Limited******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances027100000Linde India Limited******Ceylon Oxygen Limited******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances04300000Linde India Limited******BOCLH Industrial Gases (Songjiang) Co., Ltd.******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances07627000076270000Linde India Limited******PT. Linde Indonesia******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances0-100000Linde India Limited******Linde Gas North America LLC E&S Gas******Fellow SubsidiariesAny other transactionAdvance to Vendors0Balances00-40000Linde India Limited******PT. Linde Indonesia******Fellow SubsidiariesAny other transactionAdvance from Customers0Balances0212120000149490000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiariesAny other transactionAdvance from Customers0Balances02698000032680000Linde India Limited******Linde GmbH, Linde Engineering******Fellow SubsidiariesAny other transactionAdvance from Customers0Balances084000000Linde India Limited******Praxair India Pvt. Ltd******Fellow SubsidiariesAny other transactionUnbilled Revenue0Balances035234000055380000Linde India Limited******Linde Kryotechnik AG******Fellow SubsidiariesAny other transactionUnbilled Revenue0Balances04971000052660000Linde India Limited******LINDE PHILIPPINES, INC.******Fellow SubsidiaryAny other transactionUnbilled Revenue0Balances003910000Linde India Limited******Avaada MHYavat Pvt. Ltd******AssociateAny other transactionPayable Balances0Balances0053850000Linde India Limited******FPEL Surya Private Limited******AssociateAny other transactionPayable Balances0Balances008700000Linde India Limited******FPEL Solar Shakti Private Limited******AssociateAny other transactionPayable Balances0Balances0015250000Linde India Limited******Zenataris Renewable Energy Private Limited******AssociateAny other transactionPayable Balances0Balances0005409110000AuditedQualified opinionPrice Waterhouse and Co Chartered Accountants LLPtrue2026-11-30255321500002553215000019467430000194674300004478130000447813000052.5152.51511018400005110184000013311740000133117400003779010000037790100000We draw attention to Note iii to the standalone financial results which explains the managements assessment of related party transactions with reference to the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. Management has applied the materiality threshold of 10 percent or more of the annual consolidated turnover of the Company to the value of each contract with a related party consisting of individual or multiple transactions and not by aggregating the value of all contracts with each related party to evaluate whether it has breached the materiality threshold and therefore would require shareholders approval as per SEBI LODR. SEBI in its Order dated July 24 2024 the SEBI Order has concluded that the materiality threshold has to be applied on an aggregate basis considering all the transaction during the financial year with a related party. The Company had filed an appeal on August 05 2024 against the aforementioned SEBI Order before the Securities Appellate Tribunal which is pending disposal. In view of ongoing regulatory and legal proceedings the probable consequences and related implications on the standalone financial results are presently not determinable. <br></br> <br></br> The above note has been modified in view of the constraint imposed by NSE on special charactersQualified opinionRepetitiveNot Applicable as impact has not been quantifiedNot ascertainableManagement is not in a position to estimate the impact given that the appeal is pending at Securities Appellate Tribunal and the matter is currently sub judiceWe draw attention to Note iii to the standalone financial results which explains the managements assessment of related party transactions with reference to the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. Management has applied the materiality threshold of 10 percent or more of the annual consolidated turnover of the Company to the value of each contract with a related party consisting of individual or multiple transactions and not by aggregating the value of all contracts with each related party to evaluate whether it has breached the materiality threshold and therefore would require shareholders approval as per SEBI LODR. SEBI in its Order dated July 24 2024 the SEBI Order has concluded that the materiality threshold has to be applied on an aggregate basis considering all the transaction during the financial year with a related party. The Company had filed an appeal on August 05 2024 against the aforementioned SEBI Order before the Securities Appellate Tribunal which is pending disposal. In view of ongoing regulatory and legal proceedings the probable consequences and related implications on the standalone financial results are presently not determinable. <br></br> <br></br> The above note has been modified in view of the constraint imposed by NSE on special charactersAbhijit BanerjeeNeeraj Kumar JumraniSubba Rao AmarthaluruPrice Waterhouse and Co Chartered Accountants LLPBangalore2025-05-23