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

Company: LINDE PLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 1
Chunk 10
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52 Depreciation and amortization2,813 2,867 Deferred income taxes(458)(308)Share-based compensation133 120 Working capital:Accounts receivable(379)(198)Inventory(37)32 Prepaid and other current assets(4)(62)Payables and accruals(65)(378)Contract assets and liabilities, net24 (310)Pension contributions(20)(29)Long-term assets, liabilities and other(101)(140)Net cash provided by (used for) operating activities7,320 6,614 InvestingCapital expenditures(3,803)(3,247)Acquisitions, net of cash acquired(393)(175)Divestitures, net of cash divested and asset sales31 154 Other investing, net(95)— Net cash provided by (used for) investing activities(4,260)(3,268)FinancingShort-term debt borrowings (repayments) - net507 (1,235)Long-term debt borrowings3,064 4,836 Long-term debt repayments(1,654)(973)Issuances of ordinary shares20 28 Purchases of ordinary shares(3,211)(3,148)Cash dividends - Linde plc shareholders(2,113)(1,996)Noncontrolling interest transactions and other(149)(261)Net cash provided by (used for) financing activities(3,536)(2,749)Effect of exchange rate changes on cash and cash equivalents135 (74)Change in cash and cash equivalents(341)523 Cash and cash equivalents, beginning-of-period4,850 4,664 Cash and cash equivalents, end-of-period$4,509 $5,187 

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. Debt11Note 4. Financial Instruments11Note 5. Fair Value Disclosures14Note 6. Earnings Per Share – Linde plc Shareholders15Note 7. Retirement Programs15Note 8. Commitments and Contingencies16Note 9. Segments17Note 10. Equity20Note 11. Revenue Recognition21