Linde India Financial Statements

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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)
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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
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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 --
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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
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Particulars ( Rupees In Crores.) Dec-2020 Dec-2019 Dec-2018 - -
Gross Sales 1,471 1,762 2,192 -- --
Excise Duty -- -- -- -- --
Net Sales 1,471 1,762 2,192 -- --
Other Operating Income -- -- -- -- --
Other Income 36.10 860 14.80 -- --
Total Income 1,507 2,621 2,206 -- --
Total Expenditure ** 1,096 1,345 1,865 -- --
PBIDT 411 1,276 341 -- --
Interest 6.24 86.30 103 -- --
PBDT 405 1,190 239 -- --
Depreciation 176 177 199 -- --
Minority Interest Before NP -- -- -- -- --
Tax 39.80 174 15.60 -- --
Deferred Tax 37.80 111 (1.90) -- --
Reported Profit After Tax 151 727 25.70 -- --
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest 151 727 25.70 -- --
Extra-ordinary Items 1.13 604 -- -- --
Adjusted Profit After Extra-ordinary item 150 124 25.70 -- --
EPS (Unit Curr.) 17.70 85.30 3.01 -- --
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) 30 100 15 -- --
Equity 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(%) 27.90 72.40 15.60 -- --
PBDTM(%) 27.50 67.60 10.90 -- --
PATM(%) 10.30 41.30 1.17 -- --
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