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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	-	9,788	11,866	9,833	3,241	2,400
Cash & Short-Term Investments	9,788	9,788	11,866	9,833	3,241	2,400
Cash Growth	-17.51%	-17.51%	20.68%	203.35%	35.04%	70.64%
Accounts Receivable	-	6,487	5,990	6,052	5,149	4,496
Other Receivables	-	952.4	782.12	542.32	794.36	929.67
Receivables	-	7,440	6,772	6,599	5,945	5,426
Inventory	-	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	-	266.72	286.65	284.91	925.74	953.36
Total Current Assets	-	19,440	20,657	18,683	10,861	9,566
Property, Plant & Equipment	-	22,851	19,673	19,158	20,059	20,877
Long-Term Investments	-	501.61	320.5	93.19	36.74	0.29
Goodwill	-	89.34	89.34	89.34	-	-
Other Intangible Assets	-	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	-	2,699	1,642	736.58	613.53	856.52
Total Assets	-	48,052	43,998	40,166	32,861	32,499
Accounts Payable	-	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	-	15.61	13.58	12.56	10.08	-
Current Income Taxes Payable	-	206.22	78.72	-	-	305.27
Current Unearned Revenue	-	62.02	120.42	53	553	303
Other Current Liabilities	-	3,485	3,334	2,615	1,853	2,326
Total Current Liabilities	-	10,314	9,341	8,753	7,102	7,845
Long-Term Leases	-	191.29	206.91	230.37	58.95	-
Long-Term Deferred Tax Liabilities	-	1,696	1,919	2,891	2,321	1,961
Other Long-Term Liabilities	-	920.19	879.58	824.5	761.62	648.38
Total Liabilities	-	13,368	12,597	13,017	10,518	10,780
Common Stock	-	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
Comprensive Income & Other	-	19.82	19.31	2.94	0.29	0.19
Shareholders' Equity	34,684	34,684	31,401	27,149	22,343	21,719
Total Liabilities & Equity	-	48,052	43,998	40,166	32,861	32,499
Total Debt	206.9	206.9	220.49	242.93	69.03	1,085
Net Cash (Debt)	9,581	9,581	11,646	9,590	3,172	1,316
Net Cash Growth	-17.73%	-17.73%	21.43%	202.29%	141.12%	-
Net Cash Per Share	112.35	112.35	136.53	112.45	37.20	15.43
Filing Date Shares Outstanding	85.29	85.28	85.28	85.28	85.28	85.28
Total Common Shares Outstanding	85.29	85.28	85.28	85.28	85.28	85.28
Working Capital	-	9,126	11,316	9,930	3,759	1,721
Book Value Per Share	406.69	406.69	368.19	318.33	261.98	254.67
Tangible Book Value	34,485	34,485	31,198	26,940	22,340	21,716
Tangible Book Value Per Share	404.35	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.