Company: LIN
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001628280-25-047710
Chunk: 104

Company: LINDE PLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 2
Chunk 104
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,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 $185 Adjusted Noncontrolling InterestsReported noncontrolling interests$(43)$(53)$(117)$(128)Add: Purchase accounting impacts - Linde AG (c)(3)(3)(9)(9)Add: Cost reduction program and other charges— 16 — 16 Total adjustments(3)13 (9)7 Adjusted noncontrolling interests$(46)$(40)$(126)$(121)Adjusted Net Income - Linde plc (b)Reported net income$1,929 $1,550 $5,368 $4,840 Add: Pension settlement charge2 5 2 5 Add: Cost reduction program and other charges(6)140 31 135 Add: Purchase accounting impacts - Linde AG (c)62 201 403 596 Total adjustments58 346 436 736 

37

Quarter Ended September 30,Nine Months Ended September 30,2025202420252024Adjusted net income - Linde plc$1,987 $1,896 $5,804 $5,576 Adjusted Diluted EPS (b)Reported diluted EPS$4.09 $3.22 $11.34 $10.02 Add: Pension settlement charge— 0.01 — 0.01 Add: Cost reduction program and other charges(0.01)0.29 0.07 0.28 Add: Purchase accounting impacts - Linde AG (c)0.13 0.42