Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 33

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 1
Chunk 33
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 customary payment practices.  Linde does not offer extended financing outside of customary payment terms. Amounts billed for sales and use taxes, value-added taxes, and certain excise and other specific transactional taxes imposed on revenue producing transactions are 

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presented on a net basis and are not included in sales within the consolidated statement of income. Additionally, sales returns and allowances are not a normal practice in the industry and are not significant.Disaggregated Revenue InformationAs described above and in Note 19 to Linde plc's 2024 Annual Report on Form 10-K, the company manages its industrial gases business on a geographic basis, while the Engineering and Other businesses are generally managed on a global basis. Furthermore, the company believes that reporting sales by distribution method by reportable geographic segment best illustrates the nature, timing, type of customer, and contract terms for its revenues, including terms and pricing.The following tables show sales by distribution method at the consolidated level and for each reportable segment and Other for the quarter and six months ended June 30, 2025.(Millions of dollars)Quarter Ended June 30,SalesAmericasEMEAAPACEngineeringOtherTotal%2025Merchant$1,260 $726 $558 $— $51 $2,595 31 %On-Site878 426 698 — — 2,002 24 %Packaged Gas1,617 1,002 350 — 7 2,976 35 %Other57 8 49 551 257 922 10 %Total$3,812 $2,162 $1,655 $551 $315 $8,495 100 %2024Merchant$1,178 $691 $568 $— $52 $2,489 30 %On-Site807 412 668 — — 1,887 23 %Packaged Gas1,616 969 348 — 7 2,940 36 %Other54 19 73 544 261 951 11 %Total$3,655 $2,091 $1,657 $544 $320 $8,267 100 %(Millions of dollars)Six Months Ended June 30,SalesAmericasEMEAAPACEngineeringOtherTotal%2025Merchant$2,410 $1,397 $1,