Linde India Ltd Stock/Share Price, Latest BSE/NSE Linde India Ltd Financial Summary at www.indiainfoline.com

Y/e 31 Mar	Dec-2019	Dec-2018	Dec-2017	Dec-2016
Growth matrix (%)
Revenue growth	(20)	7.80	11.40	--
Op profit growth	27.70	(0.40)	14.30	--
EBIT growth	90.50	5.03	(1.70)	--
Net profit growth	2,730	58.70	(15)	--
Profitability ratios (%)
OPM	23.70	14.90	16.10	15.70
EBIT margin	14.70	6.19	6.35	7.20
Net profit margin	41.30	1.17	0.80	1.04
RoCE	9.07	4.39	4.05	--
RoNW	10	0.44	0.28	--
RoA	6.38	0.21	0.13	--
Per share ratios ()
EPS	85.30	3.01	1.90	2.08
Dividend per share	10	1.50	1	0.75
Cash EPS	64.50	(20)	(22)	(21)
Book value per share	255	171	170	169
Valuation ratios
P/E	7.77	226	281	170
P/CEPS	10.30	(34)	(24)	(17)
P/B	2.60	3.98	3.14	2.10
EV/EBIDTA	12.70	20.60	17.30	13.30
Payout (%)
Dividend payout	0.36	6.81	60.70	40.50
Tax payout	(166)	(42)	22	20.20
Liquidity ratios
Debtor days	77.40	59.70	63.70	--
Inventory days	14.10	11.60	12.30	--
Creditor days	(114)	(67)	(70)	--
Leverage ratios
Interest coverage	(3)	(1.30)	(1.10)	(1.10)
Net debt / equity	(0.10)	0.73	0.86	0.93
Net debt / op. profit	(0.30)	3.29	3.79	4.67
Cost breakup ()
Material costs	(24)	(18)	(13)	(14)
Employee costs	(6.40)	(5.80)	(5.70)	(5.40)
Other costs	(46)	(61)	(65)	(65)

Y/e 31 Mar( In .Cr)	Dec-2019	Dec-2018	Dec-2017	Dec-2016
Revenue	1,762	2,192	2,033	1,825
yoy growth (%)	(20)	7.80	11.40	--
Raw materials	(418)	(392)	(273)	(247)
As % of sales	23.70	17.90	13.40	13.50
Employee costs	(114)	(127)	(116)	(99)
As % of sales	6.45	5.81	5.73	5.41
Other costs	(813)	(1,346)	(1,316)	(1,193)
As % of sales	46.10	61.40	64.70	65.40
Operating profit	417	326	328	287
OPM	23.70	14.90	16.10	15.70
Depreciation	(177)	(199)	(206)	(195)
Interest expense	(86)	(103)	(116)	(116)
Other income	18.80	8.38	7.76	40.10
Profit before tax	172	32.90	12.70	15.80
Taxes	(286)	(14)	2.78	3.20
Tax rate	(166)	(42)	22	20.20
Minorities and other	--	--	--	--
Adj. profit	(114)	19.20	15.40	19
Exceptional items	841	--	(5.50)	--
Net profit	727	25.70	16.20	19
yoy growth (%)	2,730	58.70	(15)	--
NPM	41.30	1.17	0.80	1.04

Y/e 31 Mar ( In .Cr)	Dec-2019	Dec-2018	Dec-2017	Dec-2016
Profit before tax	172	32.90	12.70	15.80
Depreciation	(177)	(199)	(206)	(195)
Tax paid	(286)	(14)	2.78	3.20
Working capital	68.90	299	(299)	--
Other operating items	--	--	--	--
Operating cashflow	(222)	119	(489)	--
Capital expenditure	(33)	(201)	201	--
Free cash flow	(255)	(82)	(288)	--
Equity raised	2,715	2,716	2,734	--
Investments	(61)	(58)	57.90	--
Debt financing/disposal	1,554	2,481	2,481	--
Dividends paid	--	--	8.53	6.40
Other items	--	--	--	--
Net in cash	3,953	5,057	4,994	--

Y/e 31 Mar ( In .Cr)	Dec-2019	Dec-2018	Dec-2017	Dec-2016
Equity capital	85.30	85.30	85.30	85.30
Preference capital	--	--	--	--
Reserves	2,087	1,377	1,365	1,356
Net worth	2,172	1,462	1,451	1,441
Minority interest
Debt	108	1,199	1,282	1,445
Deferred tax liabilities (net)	354	404	383	373
Total liabilities	2,634	3,065	3,116	3,259
Fixed assets	2,088	2,206	2,533	2,653
Intangible assets
Investments	0.03	0.03	57.90	60.60
Deferred tax asset (net)	158	315	291	277
Net working capital	148	418	195	162
Inventories	65.40	71	68.30	68.70
Inventory Days	13.60	11.80	12.30	13.70
Sundry debtors	383	365	353	357
Debtor days	79.30	60.70	63.30	71.40
Other current assets	473	653	361	363
Sundry creditors	(461)	(380)	(305)	(348)
Creditor days	95.40	63.20	54.80	69.70
Other current liabilities	(313)	(291)	(282)	(278)
Cash	241	125	38.60	106
Total assets	2,634	3,065	3,116	3,259

Select Period

Particulars ( Rupees In Crores.)	Dec-2020	Sep-2020	Jun-2020	Mar-2020	Dec-2019
Gross Sales	475	370	248	377	413
Excise Duty	--	--	--	--	--
Net Sales	475	370	248	377	413
Other Operating Income	--	--	--	--	--
Other Income	4.88	11.40	3.22	16.50	843
Total Income	480	382	251	394	1,255
Total Expenditure **	345	283	177	290	313
PBIDT	135	98.30	74.30	103	942
Interest	0.65	0.69	1.92	2.99	17.60
PBDT	134	97.60	72.40	100	925
Depreciation	47.20	43.10	41.70	43.90	49.20
Minority Interest Before NP	--	--	--	--	--
Tax	16.90	9.22	11.60	16.70	152
Deferred Tax	13.20	9.81	(0.80)	0.81	89.20
Reported Profit After Tax	56.80	35.50	19.80	39	635
Minority Interest After NP	--	--	--	--	--
Net Profit after Minority Interest	56.80	35.50	19.80	39	635
Extra-ordinary Items	1.12	--	--	--	609
Adjusted Profit After Extra-ordinary item	55.70	35.50	19.80	39	25.30
EPS (Unit Curr.)	6.66	4.16	2.32	4.58	74.40
Book Value (Unit Curr.)	--	--	--	--	--
Dividend (%)	30	--	--	--	--
Equity	85.30	85.30	85.30	85.30	85.30
Public Shareholding (Number)	--	--	--	--	--
Public Shareholding (%)	--	--	--	--	--
Pledged/Encumbered - No. of Shares	--	--	--	--	--
Pledged/Encumbered - % in Total Promoters Holding	--	--	--	--	--
Pledged/Encumbered - % in Total Equity	--	--	--	--	--
Non Encumbered - No. of Shares	--	--	--	--	--
Non Encumbered - % in Total Promoters Holding	--	--	--	--	--
Non Encumbered - % in Total Equity	--	--	--	--	--
PBIDTM(%)	28.40	26.50	29.90	27.40	228
PBDTM(%)	28.20	26.40	29.20	26.60	224
PATM(%)	11.90	9.58	7.98	10.30	154

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