Company: LIN
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001628280-25-047710
Chunk: 103

Company: LINDE PLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 2
Chunk 103
---
ization$961 $960 $2,813 $2,867 Less: Purchase accounting impacts - Linde AG (c)(202)(240)(591)(717)Adjusted depreciation and amortization$759 $720 $2,222 $2,150 Adjusted Other Income (Expense) - netReported Other Income (Expense) - net$14 $51 $47 $111 Add: Purchase accounting impacts - Linde AG (c)— (6)(12)(13)Adjusted Other Income (Expense) - net$14 $57 $59 $124 Adjusted Net Pension and OPEB Cost (Benefit), Excluding Service CostReported net pension and OPEB cost (benefit), excluding service cost$(57)$(45)$(172)$(144)Add: Pension settlement charges(2)(6)(2)(6)Adjusted Net Pension and OPEB cost (benefit), excluding service costs$(59)$(51)$(174)$(150)Adjusted Interest Expense - NetReported interest expense - net$64 $68 $191 $203 Add: Purchase accounting impacts - Linde AG (c)— — — 3 

36

Quarter Ended September 30,Nine Months Ended September 30,2025202420252024Adjusted interest expense - net$64 $68 $191 $206 Adjusted Income Taxes (a)Reported income taxes$424 $498 $1,508 $1,469 Add: Purchase accounting impacts - Linde AG (c)155 60 245 176 Add: Pension settlement charges— 1 — 1 Add: Cost reduction program and other charges1 21 19 26 Total adjustments 156 82 264 203 Adjusted income taxes $580 $580 $1,772 $1,672 Adjusted Effective Tax Rate (a)Reported income before income taxes and equity investments$2,360 $2,063 $6,886 $6,306 Add: Pension settlement charge2 6 2 6 Add: Purchase accounting impacts - Linde AG (c)202 246 603 727 Add: Cost reduction program and other charges(11)145 44 145 Total adjustments 193 397 649 878 Adjusted income before income taxes and equity investments$2,553 $2