Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 53

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 8
Chunk 53
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conciliations to Consolidated ResultsDepreciation and AmortizationThe table below reconciles total depreciation and amortization disclosed in the table above to consolidated depreciation and amortization as reflected on our consolidated statement of income:Quarter Ended June 30,Six Months Ended June 30,(Millions of dollars)2025202420252024Total segment depreciation and amortization$744 $721 $1,463 $1,430 Purchase accounting impacts - Linde AG (a)198 237 389 477 Total depreciation and amortization$942 $958 $1,852 $1,907 

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Income Before Income Taxes and Equity InvestmentsThe table below reconciles total operating profit disclosed in the table above to consolidated income before income taxes and equity investments as reflected on our consolidated statement of income:Quarter Ended June 30,Six Months Ended June 30,2025202420252024Total segment operating profit$2,556 $2,422 $4,994 $4,763 Cost reduction program and other charges— — 55 — Purchase accounting impacts - Linde AG (a)202 238 401 484 Total operating profit2,354 2,184 4,538 4,279 Interest expense - net67 70 127 135 Net pension and OPEB cost (benefit), excluding service cost(59)(49)(115)(99)Total consolidated income before income taxes and equity investments$2,346 $2,163 $4,526 $4,243 (a)To adjust for purchase accounting impacts related to the merger.

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10. Equity

A summary of the changes in total equity for the quarter and six months ended June 30, 2025 and 2024 is provided below:Quarter Ended June 30,(Millions of dollars)20252024ActivityLinde plcShareholders’EquityNoncontrollingInterestsTotalEquityLinde plcShareholders’EquityNoncontrollingInterestsTotalEquityBalance, beginning of period$38,032 $1,418 $39,450 $38,829 $1,387 $40,216 Net income (a)1,766 40 1,806 1,663 37 1,700 Other comprehensive income (loss)518 23 541 (266)(10)(276)Noncontrolling