Company: LIN
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001628280-25-037164
Chunk: 52

Company: LINDE PLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 8
Chunk 52
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704 $474 $96 $(11)$2,422 Six Months Ended June 30,(Millions of dollars)AmericasEMEAAPACEngineeringOtherTotal2025Sales (a)$7,478 $4,193 $3,194 $1,116 $626 $16,607 Variable Costs (b)2,819 1,454 1,551 421 226 6,471 Fixed Costs and other (c)1,572 909 372 475 351 3,679 Depreciation and amortization (d)741 328 330 16 48 1,463 Operating Profit (e)$2,346 $1,502 $941 $204 $1 $4,994 2024Sales (a)$7,215 $4,182 $3,248 $1,083 $639 $16,367 Variable Costs (b)2,661 1,575 1,616 388 221 6,461 Fixed Costs and other (c)1,577 900 389 483 364 3,713 Depreciation and amortization (d)730 316 322 16 46 1,430 Operating Profit (e)$2,247 $1,391 $921 $196 $8 $4,763 (a)Sales reflect external sales only. Intersegment sales from Engineering to the industrial gases segments, were  $619 million and $485 million for the second quarter 2025 and 2024, respectively, and $1,220 million and $876 million for the six months ended 2025 and 2024, respectively. Intersegment sales from Helium, were $107 million and $111 million for the second quarter 2025 and 2024, respectively, and $219 million and $234 million for the  six months ended June 30, 2025 and 2024, respectively.(b)Variable costs represents the variable portion of cost of sales, exclusive of depreciation and amortization.(c)Fixed costs and other represents the fixed portion of cost of sales (exclusive of depreciation and amortization), selling, general and administrative, research and development and other income (expenses) - net.(d)Refer to reconciliation of depreciation and amortization to consolidated results below.(e)Refer to reconciliation of operating profit to consolidated results below.Re