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

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 1
Chunk 10
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Depreciation and amortization1,852 1,907 Deferred income taxes(13)(184)Share-based compensation88 78 Working capital:Accounts receivable(309)(422)Inventory(36)(23)Prepaid and other current assets(81)(62)Payables and accruals(499)(393)Contract assets and liabilities, net(22)(189)Pension contributions(15)(24)Long-term assets, liabilities and other(92)(95)Net cash provided by (used for) operating activities4,372 3,883 InvestingCapital expenditures(2,527)(2,181)Acquisitions, net of cash acquired(270)(152)Divestitures, net of cash divested and asset sales24 22 Other investing, net(53)— Net cash provided by (used for) investing activities(2,826)(2,311)FinancingShort-term debt borrowings (repayments) - net425 (1,336)Long-term debt borrowings3,059 4,828 Long-term debt repayments(1,645)(957)Issuances of ordinary shares15 21 Purchases of ordinary shares(2,222)(2,481)Cash dividends - Linde plc shareholders(1,412)(1,334)Noncontrolling interest transactions and other26 (217)Net cash provided by (used for) financing activities(1,754)(1,476)Effect of exchange rate changes on cash and cash equivalents144 (134)Change in cash and cash equivalents(64)(38)Cash and cash equivalents, beginning-of-period4,850 4,664 Cash and cash equivalents, end-of-period$4,786 $4,626 

The accompanying notes are an integral part of these financial statements.

7

INDEX TO NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Notes to Condensed Consolidated Financial Statements - Linde plc and Subsidiaries (Unaudited)

Note 1. Summary of Significant Accounting Policies9Note 2. Supplemental Information9Note 3. Debt10Note 4. Financial Instruments10Note 5. Fair Value Disclosures13Note 6. Earnings Per Share – Linde plc Shareholders14Note 7. Retirement Programs14Note 8. Commitments and Contingencies14Note 9. Segments16Note 10. Equity19Note 11. Revenue Recognition20Note 12