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

Revenue by Business Segment

2025-01-01 to 2025-03-31

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LINDE PLC (LIN) FY2025 Q1 P&L / Income StatementIncome statement for 2025-01-01 through 2025-03-31. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.SOURCESREVENUEGROSSOPERATINGPRE-TAXNETAmericasEMEA SegmentAPAC SegmentEngineeringOtherSalesGross profit (calculated)Cost of revenue (calculated)Cost of sales, exclusive of depreciation and amortizationOperating ProfitOperating costs, net of other operating income (calculated)Depreciation and amortizationSelling, general and administrativeResearch and developmentCost reduction program and other chargesOther income (expense) - netIncome Before Income Taxes and Equity InvestmentsOther income (expense), net (calculated)Net Income (Including Noncontrolling Interests)Income taxesIncome from equity investmentsIncome from equity investmentsIncome from equityinvestments$38.00 MIncome Before Income Taxes and Equity InvestmentsIncome BeforeIncome Taxes andEquity Investments$2.18 BGross profit (calculated)Gross profit(calculated)$3.96 BSalesSales$8.11 BOperating ProfitOperating Profit$2.18 BNet Income (Including Noncontrolling Interests)Net Income$1.71 BAmericasAmericas$3.67 BOperating costs, net of other operating income (calculated)Operating costs,net (calculated)$1.77 BIncome taxesIncome taxes$511.00 MDepreciation and amortizationDepreciation and amortization$910.00 MCost of revenue (calculated)Cost of revenue(calculated)$4.16 BOther income (expense), net (calculated)Other income,net (calculated)−$4.00 MEMEA SegmentEMEA$2.03 BSelling, general and administrativeSelling, general and administrative$786.00 MAPAC SegmentAPAC$1.54 BResearch and developmentResearch and development$38.00 MEngineeringEngineering$565.00 MCost reduction program and other chargesCost reduction programand other charges$55.00 MCost of sales, exclusive of depreciation and amortizationCost of sales$4.16 BOtherOther$311.00 MOther income (expense) - netOther income (expense) - net−$18.00 M
Chart details

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

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.
LINDE PLC (LIN) FY2025 Q1 Revenue by Business Segment Sankey chart
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Gross margin

48.8%

Gross profit / revenue

Operating margin

26.9%

Operating profit / revenue

Cash conversion

126.6%

Operating cash / net income, same period

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