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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Linde India Ltd.
BSE Code 523457
ISIN Demat INE473A01011
Book Value 463.29
NSE Code LINDEINDIA
Dividend Yield % 0.20
Market Cap 524045.97
P/E 103.57
EPS 59.33
Face Value 10  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Dec 2021Dec 2020
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital852.84  852.84  852.84  852.84  852.84  
    Equity - Authorised860.00  860.00  860.00  860.00  860.00  
    Equity - Issued852.86  852.86  852.86  852.86  852.86  
    Equity Paid Up852.84  852.84  852.84  852.84  852.84  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings21.78  16.70  16.33  0.00  0.00  
Total Reserves36915.48  33475.76  30270.31  26057.38  21184.36  
    Securities Premium6972.52  6972.52  6972.52  6972.52  6972.52  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance28943.95  25504.46  22299.15  18086.25  13215.88  
    General Reserves995.67  995.67  995.67  995.67  995.67  
    Other Reserves3.34  3.11  2.97  2.94  0.29  
Reserve excluding Revaluation Reserve36915.48  33475.76  30270.31  26057.38  21184.36  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds37790.10  34345.30  31139.48  26910.22  22037.20  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities1522.08  1779.44  2002.58  2990.77  2354.13  
    Deferred Tax Assets659.12  458.41  348.83  459.20  1210.60  
    Deferred Tax Liability2181.20  2237.85  2351.41  3449.97  3564.73  
Other Long Term Liabilities785.56  574.83  610.72  666.14  474.67  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions8159.67  6146.34  6174.45  5774.77  620.08  
Total Non-Current Liabilities10467.31  8500.61  8787.75  9431.68  3448.88  
Current Liabilities0  0  0  0  0  
Trade Payables5416.97  6243.44  5387.01  5877.58  4515.75  
    Sundry Creditors5416.97  6243.44  5387.01  5877.58  4515.75  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities4259.41  3472.91  3409.85  2469.63  2197.80  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1770.86  2416.95  2298.79  1630.77  865.21  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities2488.55  1055.96  1111.06  838.86  1332.59  
Short Term Borrowings0.00  0.00  0.00  0.00  0.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  0.00  0.00  0.00  
Short Term Provisions3474.06  3554.62  1865.51  406.01  388.56  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax2971.44  3077.36  1399.61  0.00  0.00  
    Provision for post retirement benefits14.19  13.31  13.09  14.09  14.43  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions488.43  463.95  452.81  391.92  374.13  
Total Current Liabilities13150.44  13270.97  10662.37  8753.22  7102.11  
Total Liabilities61407.85  56116.88  50589.60  45095.12  32588.19  
ASSETS0  0  0  0  0  
Gross Block35813.21  32730.83  30204.68  29023.84  28463.90  
Less: Accumulated Depreciation16561.25  14515.43  12580.33  10338.30  8572.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block19251.96  18215.40  17624.35  18685.54  19891.90  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress9752.50  4834.75  2252.29  680.40  170.58  
Non Current Investments269.23  265.28  161.67  20.66  20.39  
Long Term Investment269.23  265.28  161.67  20.66  20.39  
    Quoted1.06  0.83  0.69  0.66  0.39  
    Unquoted268.17  264.45  160.98  20.00  20.00  
Long Term Loans & Advances18554.58  10126.18  8481.67  7074.03  1877.52  
Other Non Current Assets769.73  383.04  110.51  18.19  22.76  
Total Non-Current Assets48598.00  33824.65  28630.49  26478.82  21983.15  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories1066.44  850.42  774.11  691.04  685.91  
    Raw Materials23.72  28.87  16.63  9.98  7.98  
    Work-in Progress62.47  16.87  22.16  17.16  18.64  
    Finished Goods433.40  365.03  320.99  256.95  259.18  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare546.85  439.65  414.33  404.92  375.35  
    Other Inventory0.00  0.00  0.00  2.03  24.76  
Sundry Debtors3848.58  4810.19  4014.01  4231.68  4072.12  
    Debtors more than Six months678.13  486.83  363.18  727.72  423.35  
    Debtors Others3462.49  4525.08  3817.20  3729.93  3981.13  
Cash and Bank1467.07  9798.32  11914.93  9879.73  3258.58  
    Cash in hand0.00  0.00  0.00  0.00  0.01  
    Balances at Bank1467.07  9798.32  11914.93  9879.73  3258.57  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets202.97  170.33  166.21  145.47  497.51  
    Interest accrued on Investments0.39  43.18  58.06  24.77  1.65  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses156.52  121.94  81.33  11.09  29.45  
    Other current_assets46.06  5.21  26.82  109.61  466.41  
Short Term Loans and Advances6074.79  6512.97  4939.85  3500.26  1894.63  
    Advances recoverable in cash or in kind1534.46  2151.76  2100.16  3083.05  1421.51  
    Advance income tax and TDS2885.93  2871.14  1320.89  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances1654.40  1490.07  1518.80  417.21  473.12  
Total Current Assets12659.85  22142.23  21809.11  18448.18  10408.75  
Net Current Assets (Including Current Investments)-490.59  8871.26  11146.74  9694.96  3306.64  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets61407.85  56116.88  50589.60  45095.12  32588.19  
Contingent Liabilities751.02  810.26  1166.84  1112.04  1457.75  
Total Debt0.00  0.00  0.00  0.00  0.00  
Book Value442.85  402.52  364.94  315.54  258.40  
Adjusted Book Value442.85  402.52  364.94  315.54  258.40  
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