Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 92

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 2
Chunk 92
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" section of the MD&A for exchange 

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rates used for translation purposes and Note 10 to the condensed consolidated financial statements for a summary of the currency translation adjustment component of accumulated other comprehensive income (loss) by segment.

Segment Discussion

The following summary of sales and operating profit by segment provides a basis for the discussion that follows. Linde plc evaluates the performance of its reportable segments based on operating profit, excluding items not indicative of ongoing business trends. The reported amounts are GAAP amounts from the Consolidated Statement of Income.

Quarter Ended June 30,Six Months Ended June 30,(Millions of dollars)20252024Variance20252024VarianceSALESAmericas$3,812 $3,655 4 %$7,478 $7,215 4 %EMEA2,162 2,091 3 %4,193 4,182 — %APAC1,655 1,657 — %3,194 3,248 (2)%Engineering551 544 1 %1,116 1,083 3 %Other315 320 (2)%626 639 (2)%Total sales$8,495 $8,267 3 %$16,607 $16,367 1 %SEGMENT OPERATING PROFITAmericas$1,209 $1,159 4 %$2,346 $2,247 4 %EMEA780 704 11 %1,502 1,391 8 %APAC490 474 3 %941 921 2 %Engineering90 96 (6)%204 196 4 %Other(13)(11)(18)%1 8 (88)%Segment operating profit$2,556 $2,422 6 %$4,994 $4,763 5 %Reconciliation to reported operating profit:Cost reduction program and other charges— — (55)— Purchase accounting impacts - Linde AG (a)(202)(238)(401)(484)Total operating profit$2,354 $2,184 $4,538 $4,279 

(a)To adjust for purchase accounting impacts related to the merger.

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Americas

 Quarter Ended June 30,Six Months Ended June 30,(Millions of dollars)202520