Company: LIN
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001628280-25-047710
Chunk: 79

Company: LINDE PLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 8
Chunk 79
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 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 $2,460 $7,535 $7,184 Reported Income taxes $424 $498 $1,508 $1,469 Reported effective tax rate18.0 %24.1 %21.9 %23.3 %Adjusted income taxes $580 $580 $1,772 $1,672 Adjusted effective tax rate22.7 %23.6 %23.5 %23.3 %Income from Equity InvestmentsReported income from equity investments$36 $38 $107 $131 Add: Purchase accounting impacts - Linde AG (c)18 18 54 54 Add: Cost reduction program and other charges6 — 6 — Total adjustments24 18 60 54 Adjusted income from equity investments $60 $56 $167 $185 Adjusted Non