Company: LIN
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001628280-25-047710
Chunk: 80

Company: LINDE PLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 8
Chunk 80
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controlling InterestsReported noncontrolling interests$(43)$(53)$(117)$(128)Add: Purchase accounting impacts - Linde AG (c)(3)(3)(9)(9)Add: Cost reduction program and other charges— 16 — 16 Total adjustments(3)13 (9)7 Adjusted noncontrolling interests$(46)$(40)$(126)$(121)Adjusted Net Income - Linde plc (b)Reported net income$1,929 $1,550 $5,368 $4,840 Add: Pension settlement charge2 5 2 5 Add: Cost reduction program and other charges(6)140 31 135 Add: Purchase accounting impacts - Linde AG (c)62 201 403 596 Total adjustments58 346 436 736 

37

Quarter Ended September 30,Nine Months Ended September 30,2025202420252024Adjusted net income - Linde plc$1,987 $1,896 $5,804 $5,576 Adjusted Diluted EPS (b)Reported diluted EPS$4.09 $3.22 $11.34 $10.02 Add: Pension settlement charge— 0.01 — 0.01 Add: Cost reduction program and other charges(0.01)0.29 0.07 0.28 Add: Purchase accounting impacts - Linde AG (c)0.13 0.42 0.85 1.23 Total adjustments0.12 0.72 0.92 1.52 Adjusted diluted EPS$4.21 $3.94 $12.26 $11.54 Reported percentage change27 %13 %Adjusted percentage change7 %6 %Adjusted EBITDA and % of SalesNet Income - Linde plc$1,929 $1,550 $5,368 $4,840 Add: Noncontrolling interests43 53 117 128 Add: Net pension and OPEB cost (benefit), excluding service cost(57)(45)(172)(144)Add: Interest expense64 68 191 203 Add: Income taxes424 498 1,508 1,469 Add: Depreciation and amortization961 960 2,813 2,