Below are the financial statements of Linde India, including the income statement and balance sheet for the company's latest fiscal year. All figures are accurate, verifiable, and fully traceable to the original annual filing where disclosed.
| All figures in millions of INR | 2025 | 2024 |
|---|---|---|
| Non-current assets | — | — |
| Property, plant and equipment | 18,515.1b | 17,699.14b |
| Right-of-use assets | 540b | 316.93b |
| Capital work-in-progress | 9,752.5b | 4,834.75b |
| Goodwill | 89.34b | 89.34b |
| Other intangible assets | 107.52b | 109.99b |
| Equity accounted investment | 326.65b | 256.33b |
| Financial assets | — | — |
| Investments in associates | 234.88b | 244.45b |
| Investments in others | 14.35b | 0.83b |
| Other financial assets | 226.54b | 214.11b |
| Non current tax assets (net) | 265.8b | 330.68b |
| Other non current assets | 11,411.89b | 4,515.79b |
| Total non-current assets (A) | 41,484.57b | 28,612.34b |
| Current assets | — | — |
| Inventories | 1,066.44b | 850.42b |
| Financial assets | — | — |
| Trade receivables | 3,848.58b | 4,810.19b |
| Cash and cash equivalents | 1,453.71b | 9,788.16b |
| Other balances with bank | 13.36b | 10.16b |
| Other financial assets | 142.03b | 126.91b |
| Other current assets | 3,249.8b | 3,685.25b |
| Total current assets (B) | 9,773.92b | 19,271.09b |
| Assets | — | — |
| Asset classified as held for sale (C) | 168.95b | 168.95b |
| Total assets (A+B+C) | 51,427.44b | 48,052.38b |
| Equity | — | — |
| Equity share capital | 852.84b | 852.84b |
| Other equity | 37,346.6b | 33,831.48b |
| Total equity (D) | 38,199.44b | 34,684.32b |
| Lease liabilities | 404.15b | 191.29b |
| Non-current liabilities | — | — |
| Provisions | 739.59b | 697.7b |
| Deferred tax liabilities (net) | 1,438.34b | 1,695.7b |
| Other non-current liabilities | 381.41b | 383.54b |
| Total non-current liabilities (E) | 2,963.49b | 2,968.23b |
| Financial liabilities | — | — |
| Lease liabilities | 19.56b | 15.61b |
| Trade payables (A) total outstanding dues of micro and small enterprises | 657.16b | 252.85b |
| Total outstanding dues of creditors other than micro and small enterprises | 4,759.81b | 5,990.59b |
| Other financial liabilities | 2,054.28b | 716.3b |
| Current liabilities | — | — |
| Provisions | 502.62b | 477.26b |
| Current tax liabilites (net) | 85.51b | 206.22b |
| Other current liabilities | 2,185.57b | 2,741b |
| Total current liabilities (F) | 10,264.51b | 10,399.83b |
| Total liabilities (G)= (E+ F) | 13,228b | 13,368.06b |
| Total equity and liabilities (D+G) | 51,427.44b | 48,052.38b |
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