Linde India's Q2 FY 2025-26 Quarterly Results

Result Summary

• Linde India Ltd reported a 12.6% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 0.5%.
• Its expenses for the quarter were down by 2.7% QoQ and 17.3% YoY.
• The net profit increased 59.5% QoQ and increased 60.7% YoY.
• The earnings per share (EPS) of Linde India Ltd stood at 20.05 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Linde India Ltd is a prominent player in the industrial gases sector, providing a wide range of gases and engineering solutions. The company primarily focuses on producing and supplying atmospheric gases like oxygen, nitrogen, and argon, as well as process gases including hydrogen, acetylene, and carbon dioxide. Linde India is part of Linde plc, a global leader in industrial gases and engineering, which leverages its extensive research and development capabilities to drive innovation. While specific recent developments for Linde India are not provided, the company operates within a competitive and vital industry, contributing to sectors like healthcare, chemicals, food processing, and metallurgy.

Revenue

During the second quarter of the fiscal year 2026 (Q2FY26), Linde India Ltd reported a total income of ₹647.72 crores. This represents a 12.6% increase from the previous quarter (Q1FY26), where total income was ₹575.42 crores. However, when compared to the same quarter in the previous fiscal year (Q2FY25), the total income shows a slight decrease of 0.5% from ₹650.86 crores. This data indicates fluctuations in revenue generation on a year-over-year basis, while demonstrating quarter-over-quarter growth.

Profitability

Linde India Ltd's profitability metrics show significant improvements in the second quarter of FY26. The profit before tax stood at ₹226.29 crores, marking a 59.1% increase from ₹142.22 crores in Q1FY26, and a 60.1% increase from ₹141.35 crores in Q2FY25. The profit after tax also rose considerably to ₹171.00 crores, up by 59.5% from ₹107.19 crores in the previous quarter and by 60.7% from ₹106.42 crores in the same quarter last year. These figures reflect substantial growth in profitability over both the quarter and the year. Earnings per share (EPS) followed this upward trend, increasing to ₹20.05 in Q2FY26, which represents a 59.5% quarter-over-quarter increase and a 60.7% year-over-year increase from ₹12.48 in Q2FY25.

Operating Metrics

The analysis of Linde India's operating metrics reveals a reduction in total expenses, which were ₹421.44 crores in Q2FY26. This marks a decrease of 2.7% from the previous quarter's expenses of ₹433.19 crores, and a more significant reduction of 17.3% from ₹509.52 crores in Q2FY25. Such a decline in expenses contributes to the enhanced profitability observed in the same period. The tax expense for Q2FY26 was ₹57.28 crores, reflecting a 54.2% increase from ₹37.15 crores in the previous quarter and a 55.0% increase from ₹36.96 crores in Q2FY25. These metrics indicate changes in cost management and taxation impact, which play crucial roles in the company's overall financial performance.