Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 101

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 2
Chunk 101
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 456 484 Adjusted operating profit$2,556 $2,422 $4,994 $4,763 Reported percentage change8 %6 %Adjusted percentage change6 %5 %Reported sales$8,495 $8,267 $16,607 $16,367 Reported operating margin27.7 %26.4 %27.3 %26.1 %Adjusted operating margin30.1 %29.3 %30.1 %29.1 %Adjusted Depreciation and amortizationReported depreciation and amortization$942 $958 $1,852 $1,907 Less: Purchase accounting impacts - Linde AG (c)(198)(237)(389)(477)Adjusted depreciation and amortization$744 $721 $1,463 $1,430 Adjusted Other Income (Expense) - netReported Other Income (Expense) - net$15 $2 $33 $60 Add: Purchase accounting impacts - Linde AG (c)(4)(1)(12)(7)Adjusted Other Income (Expense) - net$19 $3 $45 $67 Adjusted Interest Expense - NetReported interest expense - net$67 $70 $127 $135 Add: Purchase accounting impacts - Linde AG (c)— 1 — 3 Adjusted interest expense - net$67 $71 $127 $138 Adjusted Income Taxes (a)Reported income taxes$573 $508 $1,084 $971 Add: Purchase accounting impacts - Linde AG (c)46 56 90 116 

36

Quarter Ended June 30,Six Months Ended June 30,2025202420252024Add: Cost reduction program and other charges— — 18 5 Total adjustments 46 56 108 121 Adjusted income taxes $619 $564 $1,192 $1,092 Adjusted Effective Tax Rate (a)Reported income before income taxes and equity investments$2,346 $2,163 $4,526 $4,243 Add: Purchase accounting impacts - Linde AG (c)202 237 401 481 Add: Cost reduction program and other charges— — 55 — Total adjustments 202 237 456 481