Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 102

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 2
Chunk 102
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Adjusted income before income taxes and equity investments$2,548 $2,400 $4,982 $4,724 Reported Income taxes $573 $508 $1,084 $971 Reported effective tax rate24.4 %23.5 %24.0 %22.9 %Adjusted income taxes $619 $564 $1,192 $1,092 Adjusted effective tax rate24.3 %23.5 %23.9 %23.1 %Income from Equity InvestmentsReported income from equity investments$33 $45 $71 $93 Add: Purchase accounting impacts - Linde AG (c)18 18 36 36 Adjusted income from equity investments $51 $63 $107 $129 Adjusted Noncontrolling InterestsReported noncontrolling interests$(40)$(37)$(74)$(75)Add: Purchase accounting impacts - Linde AG (c)(3)(3)(6)(6)Adjusted noncontrolling interests$(43)$(40)$(80)$(81)Adjusted Net Income - Linde plc (b)Reported net income$1,766 $1,663 $3,439 $3,290 Add: Cost reduction program and other charges— — 37 (5)Add: Purchase accounting impacts - Linde AG (c)171 196 341 395 Total adjustments171 196 378 390 Adjusted net income - Linde plc$1,937 $1,859 $3,817 $3,680 

37

Quarter Ended June 30,Six Months Ended June 30,2025202420252024Adjusted Diluted EPS (b)Reported diluted EPS$3.73 $3.44 $7.24 $6.79 Add: Cost reduction program and other charges— — 0.08 (0.01)Add: Purchase accounting impacts - Linde AG (c)0.36 0.41 0.72 0.82 Total adjustments0.36 0.41 0.80 0.81 Adjusted diluted EPS$4.09 $3.85 $8.04 $7.60 Reported percentage change8 %7 %Adjusted percentage change6 %6 %Adjusted EBITDA and %