Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 26

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 1
Chunk 26
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 Decision Maker assesses performance and allocates resources, refer to Note 18 to the consolidated financial statements on Linde plc's 2024 Annual Report on Form 10-K. The company’s measure of profit/loss for segment reporting is segment operating profit. Segment operating profit is defined as operating profit excluding purchase accounting impacts of the Linde AG merger, cost reduction and other charges, and items not indicative of ongoing business trends.The table below presents sales and operating profit information about reportable segments and Other for the quarter and six months ended June 30, 2025 and 2024. 

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Quarter Ended June 30,(Millions of dollars)AmericasEMEAAPACEngineeringOtherTotal2025Sales (a)$3,812 $2,162 $1,655 $551 $315 $8,495 Variable Costs (b)1,424 733 803 206 112 3,278 Fixed Costs and other (c)805 480 194 247 191 1,917 Depreciation and amortization (d)374 169 168 8 25 744 Operating Profit (e)$1,209 $780 $490 $90 $(13)$2,556 2024Sales (a)$3,655 $2,091 $1,657 $544 $320 $8,267 Variable Costs (b)1,337 777 824 200 112 3,250 Fixed Costs and other (c)787 453 199 240 195 1,874 Depreciation and amortization (d)372 157 160 8 24 721 Operating Profit (e)$1,159 $704 $474 $96 $(11)$2,422 Six Months Ended June 30,(Millions of dollars)AmericasEMEAAPACEngineeringOtherTotal2025Sales (a)$7,478 $4,193 $3,194 $1,116 $626 $16,607 Variable Costs (b)2,819 1,454 1,551 421 226 6,471 Fixed Costs and other (c)1,572 909 372 475 351 3,679 Depreciation and amortization (d)741 328 330 16 48 1,463 Operating Profit (e)$