Linde India Limited, Fundamental analysis

Linde India Limited - Technical chart

consolidated in Rs/Cr.

Industry Industry name	Chemicals
Variance Full Year Net Profit Variance	22
Equity Latest Equity	85.28
Face Value Latest Face Value	10
Reserves Total Reserve	4303.07
Dividend Full Year Dividend %	120
Sales Turnover Full Year Net Sales	2530.64
Net Profit Full Year Net Profit	548.26
Full Year CPS Full Year Cash Per Share	91.8
Earning Per Share Full Year Earning Per Share	64.3
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Sep 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	723.2
Previous EPS Previous earnings per share	0
Book Value Book value	514.6
Networth Full Year Return on Networth	13.58
Price/Book Value Price to Book value	13.322969
Yearly PE ratio Full Year Price to Earning per share	106.6
Yearly PC ratio Full Year Price to Cash Per Share	74.7
Bse value BSE Value in lakhs	616.09
Nse value NSE Value in lakhs	20239.68
High 52 week high	8043
Low 52 week low	5539
Price NSE Current market price	6859
CPM Current market price	6856

Market cap BSE / NSE Market Cap	58470.53
Net profit Latest Quarter Net Profit	118.81
Net profit variance Latest Quarter Net Profit variance	-31
Result year Trailing latest month	Sep 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	2623.96
TTM OP Trailing Twelve 12 month Operating Profit	727.79
TTM OPM Trailing Twelve 12 month Operating Profit Margin	27.74
TTM GP Trailing Twelve 12 month Gross Profit	911.89
TTM GPM Trailing Twelve 12 month Gross Profit Margin	33.37
TTM NP Trailing Twelve 12 month Net Profit	445.59
TTM NPV Trailing Twelve 12 month Net Profit Variane	-3.65
TTM EPS Trailing Twelve 12 month EPS	57.95
TTM PE Trailing Twelve 12 month PE	118.31
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	205.4
Equity Latest Equity	85.28
LTP Latest Price (BSE/NSE)	6856
Gross block Latest Gross Block	3979.64
Loans Total loans	78.92
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	35.9
Year GPM Full Year Gross Profit Margin	38.2
Quarter OPM Latest quater Operation Profit Margin	32

Quarterly Results (consolidated, figures in Rs Cr.)

	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026	Sep 2026
+ Sales	606	592	571	644	701	614	694	723
YOY Sales Growth %	-14%	-6%	-13%	2%	16%	4%	22%	12%
Gross Sales	606	592	571	644	701	614	694	723
+ Expenses	414	382	374	362	444	441	494	492
Material Cost %	9%	11%	8%	10%	13%	12%	14%	14%
Raw Material Cost	54	50	36	69	85	68	95	102
Change in Inventory	1	18	8	-7	3	7	-1	-1
Manufacturing Cost %	45%	43%	44%	30%	38%	46%	42%	44%
Employee Cost %	2%	2%	2%	2%	3%	2%	2%	2%
Other Cost %	13%	8%	12%	14%	10%	11%	14%	8%
Raw Materials %	9%	8%	6%	11%	12%	11%	14%	14%
Purchase of Finished Goods %	13%	14%	15%	12%	11%	13%	13%	8%
Stock Adjustments %	-0%	-3%	-1%	1%	-0%	-1%	0%	0%
Power & Fuel %	22%	21%	23%	6%	17%	21%	19%	18%
Other Manufacturing Expenses %	22%	21%	21%	24%	21%	25%	23%	26%
Operating Profit	192	210	197	282	257	173	201	232
OPM %	32%	35%	35%	44%	37%	28%	29%	32%
+ Other Income	22	13	6	6	55	7	7	11
Miscellaneous Income	22	13	6	6	55	7	7	11
Interest	2	7	3	3	6	3	6	16
Depreciation	55	56	56	56	62	61	62	67
Profit before tax	157	161	144	228	245	116	140	159
+ Tax %	26%	27%	26%	25%	21%	33%	25%	25%
Current Tax	52	47	42	62	44	29	33	22
Deferred Tax	-11	-4	-5	-5	7	9	2	19
+ Net Profit	116	118	107	171	193	77	105	119
Net Profit After Minority Interest	116	118	107	171	193	77	105	119
EPS in Rs	13.64	13.88	12.57	20.05	22.67	9.08	12.26	13.93

Profit & Loss (consolidated, figures in Rs Cr.)

	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	1,979	2,115	2,192	1,762	1,471	2,112	3,136	2,769	2,485	2,531
Sales Growth %		7%	4%	-20%	-16%	44%	48%	-12%	-10%	2%
Gross Sales	1,675	1,951	2,192	1,762	1,471	2,112	3,136	2,769	2,485	2,531
Excise Duty	154	82	0	0	0	0	0	0	0	0
+ Expenses	1,698	1,790	1,857	1,345	1,096	1,584	2,374	2,066	1,720	1,622
Material Cost %	12%	13%	18%	24%	24%	33%	40%	35%	23%	22%
Raw Material Cost	253	269	389	415	350	684	1,265	975	578	578
Change in Inventory	-7	5	3	3	-4	3	-7	-4	-11	-11
Manufacturing Cost %	44%	46%	43%	23%	26%	21%	18%	18%	23%	18%
Employee Cost %	5%	6%	6%	6%	5%	2%	2%	2%	2%	2%
Other Cost %	24%	20%	18%	23%	21%	19%	15%	19%	21%	21%
Raw Materials %	13%	13%	18%	24%	24%	32%	40%	35%	23%	23%
Purchase of Finished Goods %	4%	4%	5%	6%	12%	14%	14%	15%	14%	13%
Stock Adjustments %	0%	-0%	-0%	-0%	0%	-0%	0%	0%	0%	0%
Power & Fuel %	41%	44%	41%	20%	24%	19%	16%	17%	21%	16%
Other Manufacturing Expenses %	3%	3%	3%	3%	2%	2%	2%	2%	2%	2%
Selling & Administration %	10%	12%	13%	19%	17%	17%	14%	18%	19%	19%
Miscellaneous Expenses %	5%	4%	5%	4%	3%	2%	2%	2%	2%	3%
Freight Charges %	7%	8%	8%	10%	8%	6%	4%	0%	0%	0%
Operating Profit	281	325	334	417	375	528	761	702	765	909
OPM %	14%	15%	15%	24%	25%	25%	24%	25%	31%	36%
+ Other Income	40	14	15	860	36	355	113	85	75	74
Miscellaneous Income	31	17	23	860	36	355	109	85	75	74
Exceptional Income	0	0	0	841	2	294	0	0	0	0
Interest	116	116	103	86	6	3	6	7	13	15
Depreciation	195	206	199	177	176	181	253	201	214	235
Profit before tax	10	16	47	1,013	229	698	618	579	614	733
+ Tax %	-31%	-17%	29%	28%	34%	27%	13%	25%	26%	25%
Current Tax	4	2	16	174	40	133	181	166	184	178
Deferred Tax	-7	-5	-2	111	38	58	-100	-21	-25	7
+ Net Profit	13	19	33	727	151	507	538	434	455	549
Profit Growth %		41%	77%	2071%	-79%	236%	6%	-19%	5%	21%
Extraordinary Income / Expense	0	-6	0	841	2	275	0	0	0	0
Exceptional Item	0	-6	0	841	2	275	0	0	0	0
Net Profit After Minority Interest	19	16	26	727	151	507	538	434	455	549
EPS in Rs	2.08	1.90	3.01	85.27	17.72	59.47	50.47	50.90	53.33	64.37

Balance Sheet (consolidated, figures in Rs Cr.)

	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	85	85	85	85	85	85	85	85	85	85
Reserves	1,356	1,365	1,377	2,087	2,149	2,630	3,055	3,383	3,735	4,181
+ Borrowings	1,445	1,282	1,199	108	7	24	22	21	42	79
Unsecured Borrowings	1,445	1,282	1,199	108	7	24	22	21	42	79
+ Other Liabilities	722	680	759	970	1,045	1,277	1,238	1,316	1,280	1,463
Current Liabilities	931	897	985	1,030	1,066	1,219	1,168	1,249	1,243	1,432
Provisions	25	29	64	77	39	41	54	60	59	47
Other liability items	68	73	90	97	104	114	113	117	112	96
Total Liabilities	3,608	3,412	3,420	3,250	3,286	4,017	4,400	4,805	5,143	5,808
+ Fixed Assets	2,573	2,498	2,162	2,035	1,989	1,869	1,762	1,822	1,925	2,093
Gross Block	2,762	2,891	2,690	2,728	2,846	2,902	3,020	3,273	3,581	3,980
Accumulated Depreciation	189	394	528	693	857	1,034	1,258	1,452	1,656	1,887
CWIP	80	36	44	53	17	68	225	483	975	1,343
Investments	61	58	0	0	4	9	32	50	74	82
+ Other Assets	895	821	1,214	1,162	1,276	2,071	2,380	2,450	2,168	2,291
Inventories	69	68	71	65	69	69	77	85	107	123
Trade receivables	357	353	365	383	407	423	401	481	385	508
Cash Equivalents	106	39	125	241	326	988	1,191	980	147	112
Loans n Advances	515	506	795	371	409	420	422	431	413	374
Other asset items	-152	-145	-142	102	66	170	288	473	1,116	1,174
Total Assets	3,608	3,412	3,420	3,250	3,286	4,017	4,400	4,805	5,143	5,808

Cash Flow (consolidated, figures in Rs Cr.)

	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	293	252	376	327	339	589	629	437	584	786
Profit from Operations	301	335	332	427	400	562	778	707	791	919
Working Capital Changes	-2	-78	51	-87	-32	102	42	-117	-18	70
Profit Before Tax & Extraordinary Items	16	13	39	1,013	229	698	618	579	614	733
Depreciation	195	206	199	177	176	181	253	201	214	235
Interest (Net)	114	116	100	84	-1	-16	-50	-57	-42	9
Dividend Received	0	0	0	-10	-15	-22	-4	-1	-2	0
Profit / Loss on Sale of Assets	-16	0	0	-2	0	1	-11	-6	-4	-1
Profit / Loss on Sale of Investments	0	0	0	0	0	0	0	0	0	0
Provisions & Write-offs (Net)	0	0	0	5	14	1	-18	-1	12	-10
Receivables	-17	4	-6	-55	-33	0	-83	-86	83	-120
Inventories	-3	0	-3	-3	-3	-1	-8	-8	-22	-16
Trade Payables	0	0	0	0	0	136	-43	79	-88	29
Direct Taxes Paid	-7	-5	-8	-13	-29	-75	-191	-153	-189	-204
+ Cash from Investing Activity	-128	-59	-73	981	-54	98	-306	-539	-1,305	-705
Purchase of Fixed Assets	-148	-80	-94	-83	-70	-137	-363	-572	-1,331	-766
Sale of Fixed Assets	16	12	5	33	27	2	14	7	8	5
Sale of Investments	0	0	0	0	0	0	0	0	0	0
Interest Received	1	0	2	2	7	17	53	65	56	2
Dividend Received	3	9	14	10	15	19	8	1	2	49
Investment in Group Companies	0	0	0	0	-2	0	-24	-41	0	0
Others	0	-1	0	1,020	-31	197	6	0	-40	5
+ Cash from Financing Activity	-80	-261	-216	-1,193	-201	-28	-119	-105	-112	-116
Proceeds from Other Long-Term Borrowings	0	0	313	686	0	0	0	0	0	0
Repayment of Long-Term Borrowings	0	0	-415	-1,765	-108	0	0	0	0	0
Repayment of Financial Liabilities	0	0	0	0	-2	-2	-2	-1	-4	-3
Dividend Paid	-6	-6	-9	-13	-85	-26	-115	-102	-102	-102
Interest Paid	-122	-117	-104	-98	-5	-1	-3	-2	-4	-6
Others	49	-137	-2	-3	0	0	0	0	-3	-4
Net Cash Flow	85	-68	87	115	84	659	203	-208	-833	-35