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HOME   >  CORPORATE INFO > PROFIT & LOSS
Profit & Loss      
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)
Particulars Mar 2025Mar 2024Mar 2023Dec 2021Dec 2020
INCOME :          
Gross Sales24854.00  27687.00  31355.00  21120.00  14711.00  
     Sales17751.00  17454.00  18938.00  14076.00  11950.00  
     Job Work/ Contract Receipts4582.00  7810.00  9355.00  4602.00  2756.00  
     Processing Charges / Service Income2520.00  2420.00  3045.00  2438.00    
     Revenue from property development          
     Other Operational Income2.00  3.00  17.00  4.00  5.00  
Less: Excise Duty          
Net Sales24854.00  27687.00  31355.00  21120.00  14711.00  
EXPENDITURE :          
Increase/Decrease in Stock-114.00  -39.00  -67.00  26.00  -40.00  
Raw Material Consumed5782.00  9747.00  12653.00  6844.00  3499.00  
     Opening Raw Materials29.00  17.00  10.00  8.00  13.00  
     Purchases Raw Materials2392.00  5569.00  8253.00  3934.00  1707.00  
     Closing Raw Materials24.00  29.00  17.00  10.00  8.00  
     Other Direct Purchases / Brought in cost3385.00  4190.00  4407.00  2912.00  1786.00  
     Other raw material cost0.00  0.00  0.00  0.00  0.00  
Power & Fuel Cost5229.00  4685.00  5139.00  4028.00  3470.00  
     Electricity & Power5229.00  4685.00  5139.00  4028.00  3470.00  
     Oil, Fuel & Natural gas0.00  0.00  0.00  0.00  0.00  
     Coals etc0.00  0.00  0.00  0.00  0.00  
     Other power & fuel0.00  0.00  0.00  0.00  0.00  
Employee Cost539.00  538.00  639.00  502.00  688.00  
     Salaries, Wages & Bonus448.00  404.00  548.00  428.00  624.00  
     Contributions to EPF & Pension Funds37.00  39.00  19.00  60.00  44.00  
     Workmen and Staff Welfare Expenses28.00  33.00  24.00  14.00  21.00  
     Other Employees Cost25.00  62.00  47.00  0.00  0.00  
Other Manufacturing Expenses3013.00  3216.00  2431.00  2016.00  1315.00  
     Sub-contracted / Out sourced services1583.00  1572.00  1608.00  1309.00  512.00  
     Processing Charges994.00  1225.00  295.00  345.00  506.00  
     Repairs and Maintenance378.00  356.00  444.00  283.00  223.00  
     Packing Material Consumed          
     Other Mfg Exp58.00  63.00  85.00  79.00  74.00  
General and Administration Expenses805.00  794.00  832.00  639.00  428.00  
     Rent , Rates & Taxes27.00  8.00  16.00  17.00  16.00  
     Insurance99.00  107.00  128.00  101.00  96.00  
     Printing and stationery          
     Professional and legal fees610.00  553.00  541.00  464.00  252.00  
     Traveling and conveyance34.00  94.00  109.00  28.00  39.00  
     Other Administration69.00  127.00  147.00  57.00  65.00  
Selling and Distribution Expenses1371.00  1268.00  1587.00  1318.00  1106.00  
     Handling and Clearing Charges0.00  0.00  0.00  0.00  0.00  
     Other Selling Expenses0.00  0.00  0.00  0.00  0.00  
Miscellaneous Expenses616.00  510.00  508.00  288.00  496.00  
     Bad debts /advances written off          
     Provision for doubtful debts132.00  60.00      90.00  
     Losson disposal of fixed assets(net)      10.00    
     Losson foreign exchange fluctuations  1.00      55.00  
     Losson sale of non-trade current investments          
     Other Miscellaneous Expenses484.00  449.00  508.00  278.00  352.00  
Less: Expenses Capitalised          
Total Expenditure17240.00  20719.00  23721.00  15662.00  10963.00  
Operating Profit (Excl OI)7614.00  6968.00  7634.00  5457.00  3748.00  
Other Income715.00  825.00  1102.00  555.00  326.00  
     Interest Received546.00  637.00  562.00  190.00  69.00  
     Dividend Received17.00  8.00  90.00  217.00  146.00  
     Profit on sale of Fixed Assets44.00  64.00  114.00    0.00  
     Profits on sale of Investments          
     Provision Written Back11.00  73.00  244.00  8.00    
     Foreign Exchange Gains26.00    2.00  1.00    
     Others71.00  44.00  89.00  140.00  112.00  
Operating Profit8329.00  7793.00  8736.00  6013.00  4075.00  
Interest126.00  73.00  63.00  31.00  62.00  
     InterestonDebenture / Bonds          
     Interest on Term Loan        35.00  
     Intereston Fixed deposits          
     Bank Charges etc          
     Other Interest126.00  73.00  63.00  31.00  28.00  
PBDT8203.00  7721.00  8673.00  5982.00  4012.00  
Depreciation2138.00  2009.00  2529.00  1814.00  1760.00  
Profit Before Taxation & Exceptional Items6065.00  5711.00  6144.00  4168.00  2252.00  
Exceptional Income / Expenses      2944.00  111.00  
Profit Before Tax6065.00  5711.00  6144.00  7113.00  2364.00  
Provision for Tax1587.00  1448.00  786.00  1973.00  809.00  
     Current Income Tax1839.00  1659.00  1806.00  1331.00  398.00  
     Deferred Tax-252.00  -211.00  -1020.00  642.00  411.00  
     Other taxes0.00  0.00  0.00  0.00  0.00  
Profit After Tax4478.00  4263.00  5358.00  5139.00  1555.00  
Extra items0.00  0.00  0.00  0.00  0.00  
Minority Interest          
Share of Associate          
Other Consolidated Items          
Consolidated Net Profit4478.00  4263.00  5358.00  5139.00  1555.00  
Adjustments to PAT          
Profit Balance B/F25504.00  22299.00  18086.00  13216.00  12547.00  
Appropriations29983.00  26563.00  23444.00  18355.00  14103.00  
     General Reserves          
     Proposed Equity Dividend          
     Corporate dividend tax          
     Other Appropriation1039.00  1058.00  1145.00  269.00  887.00  
Equity Dividend %120.00  120.00  120.00  135.00  30.00  
Earnings Per Share53.00  50.00  63.00  60.00  18.00  
Adjusted EPS53.00  50.00  63.00  60.00  18.00  
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