Linde India Limited (BOM: 523457)

Linde India Balance Sheet

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
Cash & Equivalents	9,980	9,788	11,866	9,833	3,241	2,400
Cash & Short-Term Investments	9,980	9,788	11,866	9,833	3,241	2,400
Cash Growth	0.05%	-17.51%	20.68%	203.35%	35.04%	70.64%
Accounts Receivable	4,065	6,487	5,990	6,052	5,149	4,496
Other Receivables	-	952.4	782.12	542.32	794.36	929.67
Receivables	4,065	7,440	6,772	6,599	5,945	5,426
Inventory	803.34	1,823	1,651	1,955	720.22	686.48
Prepaid Expenses	-	121.94	81.33	11.09	29.45	95.32
Restricted Cash	-	-	-	-	-	3.74
Other Current Assets	3,515	266.72	286.65	284.91	925.74	953.36
Total Current Assets	18,363	19,440	20,657	18,683	10,861	9,566
Property, Plant & Equipment	25,583	22,851	19,673	19,158	20,059	20,877
Long-Term Investments	616.69	501.61	320.5	93.19	36.74	0.29
Goodwill	89.34	89.34	89.34	89.34	-	-
Other Intangible Assets	107.05	109.99	114.12	119.06	3.33	3.35
Long-Term Accounts Receivable	-	2,361	1,502	1,288	1,287	1,195
Other Long-Term Assets	4,603	2,699	1,642	736.58	613.53	856.52
Total Assets	49,362	48,052	43,998	40,166	32,861	32,499
Accounts Payable	7,064	6,243	5,387	5,878	4,339	3,550
Accrued Expenses	-	301.71	407.72	195.17	346.59	275.99
Short-Term Debt	-	-	-	-	-	84.72
Current Portion of Long-Term Debt	-	-	-	-	-	1,000
Current Portion of Leases	19.08	15.61	13.58	12.56	10.08	-
Current Income Taxes Payable	264.58	206.22	78.72	-	-	305.27
Current Unearned Revenue	-	62.02	120.42	53	553	303
Other Current Liabilities	3,168	3,485	3,334	2,615	1,853	2,326
Total Current Liabilities	10,515	10,314	9,341	8,753	7,102	7,845
Long-Term Leases	405.71	191.29	206.91	230.37	58.95	-
Long-Term Deferred Tax Liabilities	1,594	1,696	1,919	2,891	2,321	1,961
Other Long-Term Liabilities	982.98	920.19	879.58	824.5	761.62	648.38
Total Liabilities	13,498	13,368	12,597	13,017	10,518	10,780
Common Stock	852.84	852.84	852.84	852.84	852.84	852.84
Additional Paid-In Capital	-	6,973	6,973	6,973	6,973	6,973
Retained Earnings	-	26,839	23,556	19,321	14,517	13,894
Comprehensive Income & Other	35,012	19.82	19.31	2.94	0.29	0.19
Shareholders' Equity	35,864	34,684	31,401	27,149	22,343	21,719
Total Liabilities & Equity	49,362	48,052	43,998	40,166	32,861	32,499
Total Debt	424.79	206.9	220.49	242.93	69.03	1,085
Net Cash (Debt)	9,555	9,581	11,646	9,590	3,172	1,316
Net Cash Growth	-2.08%	-17.73%	21.43%	202.29%	141.12%	-
Net Cash Per Share	112.04	112.35	136.53	112.45	37.20	15.43
Filing Date Shares Outstanding	85.28	85.28	85.28	85.28	85.28	85.28
Total Common Shares Outstanding	85.28	85.28	85.28	85.28	85.28	85.28
Working Capital	7,848	9,126	11,316	9,930	3,759	1,721
Book Value Per Share	420.57	406.69	368.19	318.33	261.98	254.67
Tangible Book Value	35,668	34,485	31,198	26,940	22,340	21,716
Tangible Book Value Per Share	418.27	404.35	365.81	315.89	261.94	254.63
Land	-	193.48	193.48	193.39	212.27	212.27
Buildings	-	1,304	1,022	991.26	968.33	930.29
Machinery	-	30,592	28,349	27,192	27,029	26,115
Construction In Progress	-	4,835	2,252	680.4	170.58	529.39

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