Linde India Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Dec '21 Dec 31, 2021
Cash & Equivalents	1,122	1,454	9,788	11,866	9,833
Cash & Short-Term Investments	1,122	1,454	9,788	11,866	9,833
Cash Growth	-22.85%	-85.15%	-17.51%	20.68%	203.35%
Accounts Receivable	5,080	5,645	6,487	5,990	6,052
Other Receivables	-	1,056	952.4	782.12	542.32
Receivables	5,080	6,701	7,440	6,772	6,599
Inventory	1,230	1,347	1,823	1,651	1,955
Prepaid Expenses	-	156.52	121.94	81.33	11.09
Other Current Assets	3,083	284.82	266.72	286.65	284.91
Total Current Assets	10,515	9,943	19,440	20,657	18,683
Property, Plant & Equipment	34,156	28,808	22,851	19,673	19,158
Long-Term Investments	820.21	575.88	501.61	320.5	93.19
Goodwill	89.34	89.34	89.34	89.34	89.34
Other Intangible Assets	108.5	107.52	109.99	114.12	119.06
Long-Term Accounts Receivable	-	2,097	2,361	1,502	1,288
Other Long-Term Assets	12,394	9,807	2,699	1,642	736.58
Total Assets	58,083	51,427	48,052	43,998	40,166
Accounts Payable	5,746	5,417	6,243	5,387	5,878
Accrued Expenses	-	542.5	387.56	407.72	195.17
Current Portion of Leases	36.37	19.56	15.61	13.58	12.56
Current Income Taxes Payable	36.14	85.51	206.22	78.72	-
Current Unearned Revenue	-	60.68	69.69	120.42	53
Other Current Liabilities	6,382	4,139	3,477	3,334	2,615
Total Current Liabilities	12,200	10,265	10,400	9,341	8,753
Long-Term Leases	752.79	404.15	191.29	206.91	230.37
Pension & Post-Retirement Benefits	-	255.33	246.9	250.04	317.9
Long-Term Deferred Tax Liabilities	1,503	1,438	1,696	1,919	2,891
Other Long-Term Liabilities	961.58	865.67	834.34	879.58	824.5
Total Liabilities	15,417	13,228	13,368	12,597	13,017
Common Stock	852.84	852.84	852.84	852.84	852.84
Additional Paid-In Capital	-	6,973	6,973	6,973	6,973
Retained Earnings	-	30,349	26,839	23,556	19,321
Comprehensive Income & Other	41,813	25.13	19.82	19.31	2.94
Shareholders' Equity	42,665	38,199	34,684	31,401	27,149
Total Liabilities & Equity	58,083	51,427	48,052	43,998	40,166
Total Debt	789.16	423.71	206.9	220.49	242.93
Net Cash (Debt)	332.34	1,030	9,581	11,646	9,590
Net Cash Growth	-67.73%	-89.25%	-17.73%	21.44%	202.29%
Net Cash Per Share	3.90	12.08	112.35	136.53	112.45
Filing Date Shares Outstanding	85.29	85.28	85.28	85.28	85.28
Total Common Shares Outstanding	85.29	85.28	85.28	85.28	85.28
Working Capital	-1,685	-321.64	9,040	11,316	9,930
Book Value Per Share	500.22	447.91	406.69	368.19	318.33
Tangible Book Value	42,468	38,003	34,485	31,198	26,940
Tangible Book Value Per Share	497.90	445.60	404.35	365.81	315.89
Land	-	353.45	193.48	193.48	193.39
Buildings	-	1,292	1,304	1,022	991.26
Machinery	-	33,268	30,592	28,349	27,192
Construction In Progress	-	9,753	4,835	2,252	680.4