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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 qualification2025-01-012025-03-31UnauditedConsolidated59187500001296300006048380000502130000830050000-1772800001385600006548000055502000025266900004440650000160773000001607730000471180000-42470000428710000011790200000005100000118412000038400001187960000008528400001013.8813.880013.8813.88Due 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 notes2024-04-012025-03-31AuditedConsolidated248537600006783900002553215000023972000003384540000-113970000538680000126280000213830000010996400000194674300006064720000060647200001838900000-252310000158659000004478130000000703200004548450000-15000000453345000000852840000103734660000053.3353.330053.3353.33Power and fuel1258310000Other expenses1268380000Power and fuel5228920000Other expenses5767480000190551000009752500000893400001075200005758800000226540000802420000116776900004148457000010664400000384858000014537100001336000001420300005457680000324980000097739200001689500005142744000085284000037346600000381994400003819944000004041500004041500007395900001438340000381410000296349000006571600004759810000541697000020738400007490810000218557000050262000085510000102645100001322800000051427440000Gases, related products and services5159140000Project engineering2710100000Share of profit/(loss) from joint venture0Gases, related products and services20407370000Project engineering11052040000Share of profit/(loss) from joint venture078692400003145941000019504900006605650000591875000024853760000Gases, related products and services1518300000Project engineering192080000Share of profit/(loss) from joint venture5100000Gases, related products and services5251810000Project engineering995970000Share of profit/(loss) from joint venture703200001715480000631810000065480000126280000371700005678000016128300006135040000Gases, related products and services43923310000Project engineering3402430000Share of profit/(loss) from joint venture047325740000410170000051427440000Gases, related products and services5502640000Project engineering3704220000Share of profit/(loss) from joint venture09206860000402114000013228000000The 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 168.95 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 shares230000-20050000-1650000-5050000003840000-15000000AuditedQualified opinionPrice Waterhouse and Co Chartered Accountants LLPtrue2026-11-30255321500002553215000019467430000194674300004548450000454845000053.3353.33514274400005142744000013228000000132280000003819944000038199440000We draw attention to Note iii to the consolidated 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 Parent 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 consolidated 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 consolidated 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 Parent 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 consolidated 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 LLPBengaluru2025-05-23