| Key Financial Ratios of Linde India (in Rs. Cr.) |
Mar 25 |
Mar 24 |
Mar 23 |
Dec 22 |
Dec 21 |
|
| Per Share Ratios |
|
|
|
|
|
|
| Basic EPS (Rs.) |
52.51 |
49.99 |
62.82 |
51.24 |
60.26 |
|
| Diluted EPS (Rs.) |
52.51 |
49.99 |
62.82 |
51.24 |
60.26 |
|
| Cash EPS (Rs.) |
77.58 |
73.55 |
92.47 |
73.18 |
81.53 |
|
| Book Value [ExclRevalReserve]/Share (Rs.) |
443.11 |
402.72 |
365.13 |
353.44 |
315.54 |
|
| Book Value [InclRevalReserve]/Share (Rs.) |
443.11 |
402.72 |
365.13 |
353.44 |
315.54 |
|
| Dividend / Share(Rs.) |
12.00 |
12.00 |
12.00 |
0.00 |
13.50 |
|
| Revenue from Operations/Share (Rs.) |
291.42 |
324.64 |
367.66 |
293.76 |
247.64 |
|
| PBDIT/Share (Rs.) |
97.67 |
91.38 |
102.36 |
78.03 |
70.50 |
|
| PBIT/Share (Rs.) |
72.59 |
67.82 |
72.71 |
56.10 |
49.23 |
|
| PBT/Share (Rs.) |
71.11 |
66.97 |
72.04 |
55.57 |
83.40 |
|
| Net Profit/Share (Rs.) |
52.51 |
49.99 |
62.82 |
51.24 |
60.26 |
|
| Profitability Ratios |
|
|
|
|
|
|
| PBDIT Margin (%) |
33.51 |
28.14 |
27.84 |
26.56 |
28.46 |
|
| PBIT Margin (%) |
24.90 |
20.89 |
19.77 |
19.09 |
19.88 |
|
| PBT Margin (%) |
24.40 |
20.62 |
19.59 |
18.91 |
33.67 |
|
| Net Profit Margin (%) |
18.01 |
15.39 |
17.08 |
17.44 |
24.33 |
|
| Return on Networth / Equity (%) |
11.85 |
12.41 |
17.20 |
14.49 |
19.09 |
|
| Return on Capital Employed (%) |
15.16 |
15.43 |
17.98 |
14.25 |
13.42 |
|
| Return on Assets (%) |
8.76 |
8.91 |
12.22 |
9.98 |
12.83 |
|
| Total Debt/Equity (X) |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Asset Turnover Ratio (%) |
0.50 |
0.60 |
0.75 |
0.60 |
0.58 |
|
| Liquidity Ratios |
|
|
|
|
|
|
| Current Ratio (X) |
0.97 |
1.88 |
2.21 |
2.10 |
2.13 |
|
| Quick Ratio (X) |
0.86 |
1.80 |
2.13 |
2.02 |
2.05 |
|
| Inventory Turnover Ratio (X) |
25.93 |
6.84 |
11.26 |
9.32 |
5.71 |
|
| Dividend Payout Ratio (NP) (%) |
22.85 |
24.00 |
21.48 |
0.00 |
4.97 |
|
| Dividend Payout Ratio (CP) (%) |
15.46 |
16.31 |
14.59 |
0.00 |
3.67 |
|
| Earnings Retention Ratio (%) |
77.15 |
76.00 |
78.52 |
0.00 |
95.03 |
|
| Cash Earnings Retention Ratio (%) |
84.54 |
83.69 |
85.41 |
0.00 |
96.33 |
|
| Valuation Ratios |
|
|
|
|
|
|
| Enterprise Value (Cr.) |
53,159.63 |
53,673.99 |
33,189.90 |
27,993.22 |
20,254.57 |
|
| EV/Net Operating Revenue (X) |
21.39 |
19.39 |
10.59 |
11.17 |
9.59 |
|
| EV/EBITDA (X) |
63.82 |
68.87 |
38.02 |
42.06 |
33.69 |
|
| MarketCap/Net Operating Revenue (X) |
21.45 |
19.74 |
10.97 |
11.67 |
10.06 |
|
| Retention Ratios (%) |
77.14 |
75.99 |
78.51 |
0.00 |
95.02 |
|
| Price/BV (X) |
14.11 |
15.91 |
11.04 |
9.70 |
7.89 |
|
| Price/Net Operating Revenue |
21.45 |
19.74 |
10.97 |
11.67 |
10.06 |
|
| Earnings Yield |
0.01 |
0.01 |
0.02 |
0.01 |
0.02 |
|
Source : Dion Global Solutions Limited
