Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 79

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 8
Chunk 79
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 $1,859 $3,817 $3,680 

37

Quarter Ended June 30,Six Months Ended June 30,2025202420252024Adjusted Diluted EPS (b)Reported diluted EPS$3.73 $3.44 $7.24 $6.79 Add: Cost reduction program and other charges— — 0.08 (0.01)Add: Purchase accounting impacts - Linde AG (c)0.36 0.41 0.72 0.82 Total adjustments0.36 0.41 0.80 0.81 Adjusted diluted EPS$4.09 $3.85 $8.04 $7.60 Reported percentage change8 %7 %Adjusted percentage change6 %6 %Adjusted EBITDA and % of SalesNet Income - Linde plc$1,766 $1,663 $3,439 $3,290 Add: Noncontrolling interests40 37 74 75 Add: Net pension and OPEB cost (benefit), excluding service cost(59)(49)(115)(99)Add: Interest expense67 70 127 135 Add: Income taxes573 508 1,084 971 Add: Depreciation and amortization942 958 1,852 1,907 EBITDA$3,329 $3,187 $6,461 $6,279 Add: Cost reduction program and other charges— — 55 — Add: Purchase accounting impacts - Linde AG (c)22 19 48 43 Total adjustments22 19 103 43 Adjusted EBITDA$3,351 $3,206 $6,564 $6,322 Reported sales $8,495 $8,267 $16,607 $16,367 % of sales EBITDA39.2 %38.6 %38.9 %38.4 %Adjusted EBITDA as a % of Sales39.4 %38.8 %39.5 %38.6 %

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(a)  The income tax expense (benefit) on the non-GAAP pre-tax adjustments was determined using the applicable tax rates for the jurisdictions that were utilized in calculating the GAAP income tax expense