# LINDE PLC (LIN) FY2025 Q1 P&L / Income Statement

- Company: LINDE PLC (LIN)
- Period: 2025-01-01 to 2025-03-31
- Filing: Q1 FY2025 10-Q, filed 2025-05-01, accession number 0001628280-25-021379
- Page: https://plicit.ai/financials/lin/fy2025-q1-income-statement
- Chart image: https://plicit.ai/charts/lin-fy2025-q1-income-statement-sankey.png

## Chart details: Revenue by Business Segment by Sales Channel

Income statement for 2025-01-01 through 2025-03-31. View: Segments by Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Sales**: 8,112,000,000 US dollars
- **Cost of revenue (calculated)**: 4,157,000,000 US dollars
- **Gross profit (calculated)**: 3,955,000,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,771,000,000 US dollars
- **Operating Profit**: 2,184,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 4,000,000 US dollars
- **Income Before Income Taxes and Equity Investments**: 2,180,000,000 US dollars
- **Income taxes**: 511,000,000 US dollars
- **Net Income (Including Noncontrolling Interests)**: 1,707,000,000 US dollars
- **APAC Segment - Merchant**: 509,000,000 US dollars
- **APAC Segment - On-Site**: 667,000,000 US dollars
- **APAC Segment - Other**: 47,000,000 US dollars
- **APAC Segment - Packaged Gas**: 316,000,000 US dollars
- **Americas - Merchant**: 1,150,000,000 US dollars
- **Americas - On-Site**: 888,000,000 US dollars
- **Americas - Other**: 56,000,000 US dollars
- **Americas - Packaged Gas**: 1,572,000,000 US dollars
- **EMEA Segment - Merchant**: 671,000,000 US dollars
- **EMEA Segment - On-Site**: 426,000,000 US dollars
- **EMEA Segment - Other**: 8,000,000 US dollars
- **EMEA Segment - Packaged Gas**: 926,000,000 US dollars
- **Engineering - Merchant**: 0 US dollars
- **Engineering - On-Site**: 0 US dollars
- **Engineering - Other**: 565,000,000 US dollars
- **Engineering - Packaged Gas**: 0 US dollars
- **Other - Merchant**: 47,000,000 US dollars
- **Other - On-Site**: 0 US dollars
- **Other - Other**: 257,000,000 US dollars
- **Other - Packaged Gas**: 7,000,000 US dollars
- **Cost of sales, exclusive of depreciation and amortization**: 4,157,000,000 US dollars
- **Cost reduction program and other charges**: 55,000,000 US dollars
- **Research and development**: 38,000,000 US dollars
- **Depreciation and amortization**: 910,000,000 US dollars
- **Selling, general and administrative**: 786,000,000 US dollars
- **Other income (expense) - net**: negative 18,000,000 US dollars
- **Income from equity investments**: 38,000,000 US dollars. Reported below-tax contribution to net income.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit, plus the explicitly reported below-tax contributions, equals net income.
- Of which attributable to LINDE PLC: $1.67 B; to noncontrolling interests: $34.00 M.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/lin/fy2025-q1-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/lin-fy2025-q1-revenue-by-business-segment-sankey.png

Income statement for 2025-01-01 through 2025-03-31. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Sales**: 8,112,000,000 US dollars
- **Cost of revenue (calculated)**: 4,157,000,000 US dollars
- **Gross profit (calculated)**: 3,955,000,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,771,000,000 US dollars
- **Operating Profit**: 2,184,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 4,000,000 US dollars
- **Income Before Income Taxes and Equity Investments**: 2,180,000,000 US dollars
- **Income taxes**: 511,000,000 US dollars
- **Net Income (Including Noncontrolling Interests)**: 1,707,000,000 US dollars
- **Americas**: 3,666,000,000 US dollars
- **EMEA Segment**: 2,031,000,000 US dollars
- **APAC Segment**: 1,539,000,000 US dollars
- **Engineering**: 565,000,000 US dollars
- **Other**: 311,000,000 US dollars
- **Cost of sales, exclusive of depreciation and amortization**: 4,157,000,000 US dollars
- **Cost reduction program and other charges**: 55,000,000 US dollars
- **Research and development**: 38,000,000 US dollars
- **Depreciation and amortization**: 910,000,000 US dollars
- **Selling, general and administrative**: 786,000,000 US dollars
- **Other income (expense) - net**: negative 18,000,000 US dollars
- **Income from equity investments**: 38,000,000 US dollars. Reported below-tax contribution to net income.
- **Americas costs (calculated)**: 2,529,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **EMEA Segment costs (calculated)**: 1,309,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **APAC Segment costs (calculated)**: 1,088,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Engineering costs (calculated)**: 451,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Other costs (calculated)**: 297,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 254,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit, plus the explicitly reported below-tax contributions, equals net income.
- Of which attributable to LINDE PLC: $1.67 B; to noncontrolling interests: $34.00 M.

## Chart details: Revenue by Sales Channel

- Page: https://plicit.ai/financials/lin/fy2025-q1-income-statement/revenue-by-sales-channel
- Chart image: https://plicit.ai/charts/lin-fy2025-q1-revenue-by-sales-channel-sankey.png

Income statement for 2025-01-01 through 2025-03-31. View: Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Sales**: 8,112,000,000 US dollars
- **Cost of revenue (calculated)**: 4,157,000,000 US dollars
- **Gross profit (calculated)**: 3,955,000,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,771,000,000 US dollars
- **Operating Profit**: 2,184,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 4,000,000 US dollars
- **Income Before Income Taxes and Equity Investments**: 2,180,000,000 US dollars
- **Income taxes**: 511,000,000 US dollars
- **Net Income (Including Noncontrolling Interests)**: 1,707,000,000 US dollars
- **Merchant**: 2,377,000,000 US dollars
- **On-Site**: 1,981,000,000 US dollars
- **Packaged Gas**: 2,821,000,000 US dollars
- **Other**: 933,000,000 US dollars
- **Cost of sales, exclusive of depreciation and amortization**: 4,157,000,000 US dollars
- **Cost reduction program and other charges**: 55,000,000 US dollars
- **Research and development**: 38,000,000 US dollars
- **Depreciation and amortization**: 910,000,000 US dollars
- **Selling, general and administrative**: 786,000,000 US dollars
- **Other income (expense) - net**: negative 18,000,000 US dollars
- **Income from equity investments**: 38,000,000 US dollars. Reported below-tax contribution to net income.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit, plus the explicitly reported below-tax contributions, equals net income.
- Of which attributable to LINDE PLC: $1.67 B; to noncontrolling interests: $34.00 M.