Linde India Limited (BOM: 523457)

Linde India Income Statement

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Operating Revenue	26,240	27,687	26,013	21,120	14,711	17,618
Revenue	26,240	27,687	26,013	21,120	14,711	17,618
Revenue Growth (YoY)	-4.92%	6.44%	23.17%	43.56%	-16.50%	-19.61%
Cost of Revenue	12,981	14,748	15,278	11,182	7,152	8,104
Gross Profit	13,258	12,938	10,734	9,938	7,560	9,513
Selling, General & Admin	565.37	544.63	231.89	517.7	700.97	1,191
Other Operating Expenses	5,394	5,350	4,149	3,926	3,036	4,114
Operating Expenses	8,013	7,904	6,452	6,257	5,497	7,078
Operating Income	5,245	5,035	4,282	3,681	2,062	2,436
Interest Expense	-94.15	-72.69	-51.56	-30.54	-62.43	-862.5
Interest & Investment Income	644.13	644.13	604.59	406.85	214.15	114.7
Earnings From Equity Investments	81.83	77.5	65.06	56.18	17.04	-
Currency Exchange Gain (Loss)	-1.42	-1.42	2.19	0.95	-54.6	-42.04
Other Non Operating Income (Expenses)	12.11	24.75	-74.63	120.38	92.84	54.5
EBT Excluding Unusual Items	5,887	5,707	4,828	4,235	2,269	1,700
Gain (Loss) on Sale of Assets	64.12	64.12	113.79	-10.26	0.09	21.15
Other Unusual Items	17.72	17.72	231.93	2,755	17.11	8,408
Pretax Income	5,969	5,789	5,173	6,979	2,287	10,129
Income Tax Expense	1,513	1,448	452.45	1,907	775.58	2,857
Net Income	4,456	4,341	4,721	5,072	1,511	7,272
Net Income to Common	4,456	4,341	4,721	5,072	1,511	7,272
Net Income Growth	6.64%	-8.05%	-6.93%	235.69%	-79.22%	2730.37%
Shares Outstanding (Basic)	85	85	85	85	85	85
Shares Outstanding (Diluted)	85	85	85	85	85	85
Shares Change (YoY)	-0.00%	-0.01%	0.01%	-	-	-
EPS (Basic)	52.25	50.90	55.35	59.47	17.72	85.27
EPS (Diluted)	52.25	50.90	55.35	59.47	17.72	85.27
EPS Growth	6.64%	-8.04%	-6.94%	235.69%	-79.22%	2730.37%
Free Cash Flow	1,225	-1,347	2,128	4,522	2,685	2,434
Free Cash Flow Per Share	14.36	-15.80	24.95	53.02	31.48	28.54
Dividend Per Share	4.000	4.000	3.600	3.500	3.000	2.500
Dividend Growth	-	11.11%	2.86%	16.67%	20.00%	66.67%
Gross Margin	50.53%	46.73%	41.27%	47.06%	51.39%	54.00%
Operating Margin	19.99%	18.18%	16.46%	17.43%	14.02%	13.83%
Profit Margin	16.98%	15.68%	18.15%	24.02%	10.27%	41.28%
Free Cash Flow Margin	4.67%	-4.87%	8.18%	21.41%	18.25%	13.82%
EBITDA	7,275	7,021	6,280	5,477	3,802	4,203
EBITDA Margin	27.73%	25.36%	24.14%	25.93%	25.84%	23.86%
D&A For EBITDA	2,031	1,986	1,999	1,796	1,739	1,767
EBIT	5,245	5,035	4,282	3,681	2,062	2,436
EBIT Margin	19.99%	18.18%	16.46%	17.43%	14.02%	13.83%
Effective Tax Rate	25.35%	25.01%	8.75%	27.32%	33.92%	28.21%
Revenue as Reported	26,997	28,457	26,912	21,666	15,038	17,806

Source: S&P Capital IQ. Standard template. Financial Sources.