Company: LIN
Filing Date: 2025-05-01
Form Type: 10-Q
Source: 0001628280-25-021379
Chunk: 84

Company: LINDE PLC
Filing Date: 2025-05-01
Form: 10-Q
Item: Item 2
Chunk 84
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Adjusted operating margin30.1 %28.9 %Adjusted Depreciation and amortizationReported depreciation and amortization$910 $949 Less: Purchase accounting impacts - Linde AG (c)(191)(240)Adjusted depreciation and amortization$719 $709 Adjusted Other Income (Expense) - netReported Other Income (Expense) - net$18 $58 Add: Purchase accounting impacts - Linde AG (c)(8)(6)Adjusted Other Income (Expense) - net$26 $64 Adjusted Interest Expense - NetReported interest expense - net$60 $65 Add: Purchase accounting impacts - Linde AG (c)— 2 Adjusted interest expense - net$60 $67 Adjusted Income Taxes (a)Reported income taxes$511 $463 Add: Purchase accounting impacts - Linde AG (c)44 60 

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Quarter Ended March 31,20252024Add: Cost reduction program and other charges18 5 Total adjustments 62 65 Adjusted income taxes $573 $528 Adjusted Effective Tax Rate (a)Reported income before income taxes and equity investments$2,180 $2,080 Add: Purchase accounting impacts - Linde AG (c)199 244 Add: Cost reduction program and other charges55 — Total adjustments 254 244 Adjusted income before income taxes and equity investments$2,434 $2,324 Reported Income taxes $511 $463 Reported effective tax rate23.4 %22.3 %Adjusted income taxes $573 $528 Adjusted effective tax rate23.5 %22.7 %Income from Equity InvestmentsReported income from equity investments$38 $48 Add: Purchase accounting impacts - Linde AG (c)18 18 Adjusted income from equity investments $56 $66 Adjusted Noncontrolling InterestsReported noncontrolling interests$(34)$(38)Add: Purchase accounting impacts - Linde AG (c)(3)(3)Total adjustments(3)(3)Adjusted noncontrolling interests$(37)$(41)Adjusted Net Income - Linde plc (b)Reported net income$1,673 $1,627 Add: Cost reduction program and other charges37 (5)Add: Purchase accounting impacts - Linde AG (c)170 199 Total adjustments207 194 Adjusted net