Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032286
Chunk: 2

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 2
---
 the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by the Plan’s management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Supplemental Information

The supplemental schedule of assets (held at end of year) (Schedule H – Line 4i) as of December 31, 2024 has been subjected to audit procedures performed in conjunction with the audit of the Plan’s financial statements. The supplemental information is the responsibility of the Plan’s management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information in the accompanying schedule, we evaluated whether the supplemental information, including its form and content, is presented in conformity with the Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. In our opinion, the supplemental information in the accompanying schedule is fairly stated, in all material respects, in relation to the financial statements as a whole.

We have served as the Plan's auditor since 2020.

/s/ CohnReznick LLP

Parsippany, New Jersey

June 20, 2025

<div align='center'>3</div>

#### Linde Puerto Rico B.V. Retirement Savings Plan

#### Statements of Net Assets Available for Benefits

#### as of December 31, 2024 and 2023
<div align='center'>______________________________________________________________________________________________________</div>

| Assets:                              |     | December 31, 
 2024         |            |     | 2023 |           |
|:-------------------------------------|:----|:-------------|-----------:|:----|:-----|----------:|
| Investments, at fair value (Note 5): |     | $            |  9,638,665 |     | $    | 9,186,412 |
| Receivables:                         |     |              |            |     |      |           |
| Employer contributions               |     |              |          — |     |      |     4,689 |
| Participant contributions            |     |              |          — |     |      |     9,598 |
| Dividends and interest               |     |              |     42,041 |     |      |