# LINDE PLC (LIN) FY2024 Annual Statement of Cash Flows

- Company: LINDE PLC (LIN)
- Period: 2024-01-01 to 2024-12-31
- Filing: FY2024 10-K, filed 2025-02-26, accession number 0001628280-25-007990
- Page: https://plicit.ai/financials/lin/fy2024-annual-cash-flow
- Chart image: https://plicit.ai/charts/lin-fy2024-annual-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2024 through Dec 31, 2024. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2023. Ending cash: Dec 31, 2024. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Dec 31, 2023**: 4,664,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 9,423,000,000 US dollars. Net cash provided.
- **Net Income (Including Noncontrolling Interests)**: 6,737,000,000 US dollars
- **Cost reduction program and other charges**: 31,000,000 US dollars
- **Depreciation and amortization**: 3,780,000,000 US dollars
- **Deferred income taxes**: negative 142,000,000 US dollars
- **Share-based compensation**: 160,000,000 US dollars
- **Non-cash charges and other**: negative 72,000,000 US dollars
- **Accounts receivable**: negative 160,000,000 US dollars
- **Contract assets and liabilities, net**: negative 409,000,000 US dollars
- **Inventory**: 56,000,000 US dollars
- **Prepaid and other current assets**: negative 55,000,000 US dollars
- **Payables and accruals**: negative 277,000,000 US dollars
- **Pension contributions**: negative 35,000,000 US dollars
- **Long-term assets, liabilities and other**: negative 191,000,000 US dollars
- **Investing activities**: negative 4,644,000,000 US dollars. Net cash used.
- **Capital expenditures**: negative 4,497,000,000 US dollars
- **Acquisitions, net of cash acquired**: negative 317,000,000 US dollars
- **Divestitures, net of cash divested and asset sales**: 170,000,000 US dollars
- **Financing activities**: negative 4,359,000,000 US dollars. Net cash used.
- **Short-term debt borrowings (repayments) – net**: negative 372,000,000 US dollars
- **Long-term debt borrowings**: 4,844,000,000 US dollars
- **Long-term debt repayments**: negative 1,305,000,000 US dollars
- **Issuances of ordinary shares**: 31,000,000 US dollars
- **Purchases of ordinary shares**: negative 4,482,000,000 US dollars
- **Cash dividends - Linde plc shareholders**: negative 2,655,000,000 US dollars
- **Noncontrolling interest transactions and other**: negative 420,000,000 US dollars
- **Operating adjustment reconciliation**: 4,027,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- **financing gross reconciliation**: 9,234,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 4,814,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: negative 234,000,000 US dollars
- **Ending cash on Dec 31, 2024**: 4,850,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 14,087,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 186,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: Unavailable. Operating cash flow and reconciliation net income for the same period are required.
- **Operating cash flow**: 9,423,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 4,497,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 4,926,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

### Chart connections

- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $2.69B after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 9,423,000,000 US dollars minus 4,497,000,000 US dollars equals 4,926,000,000 US dollars.