# LINDE PLC (LIN) FY2026 Q1 P&L / Income Statement

- Company: LINDE PLC (LIN)
- Period: 2026-01-01 to 2026-03-31
- Filing: Q1 FY2026 10-Q, filed 2026-05-01, accession number 0001628280-26-029165
- Page: https://plicit.ai/financials/lin/fy2026-q1-income-statement
- Chart image: https://plicit.ai/charts/lin-fy2026-q1-income-statement-sankey.png

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

Income statement for 2026-01-01 through 2026-03-31. View: Segments by Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Sales**: 8,781,000,000 US dollars
- **Cost of revenue (calculated)**: 4,523,000,000 US dollars
- **Gross profit (calculated)**: 4,258,000,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,819,000,000 US dollars
- **Operating Profit**: 2,439,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 8,000,000 US dollars
- **Income Before Income Taxes and Equity Investments**: 2,431,000,000 US dollars
- **Income taxes**: 571,000,000 US dollars
- **Net Income (Including Noncontrolling Interests)**: 1,900,000,000 US dollars
- **APAC Segment - Merchant**: 534,000,000 US dollars
- **APAC Segment - On-Site**: 725,000,000 US dollars
- **APAC Segment - Other**: 79,000,000 US dollars
- **APAC Segment - Packaged Gas**: 363,000,000 US dollars
- **Americas - Merchant**: 1,296,000,000 US dollars
- **Americas - On-Site**: 1,008,000,000 US dollars
- **Americas - Other**: 72,000,000 US dollars
- **Americas - Packaged Gas**: 1,649,000,000 US dollars
- **EMEA Segment - Merchant**: 719,000,000 US dollars
- **EMEA Segment - On-Site**: 425,000,000 US dollars
- **EMEA Segment - Other**: 8,000,000 US dollars
- **EMEA Segment - Packaged Gas**: 1,019,000,000 US dollars
- **Engineering - Merchant**: 0 US dollars
- **Engineering - On-Site**: 0 US dollars
- **Engineering - Other**: 517,000,000 US dollars
- **Engineering - Packaged Gas**: 0 US dollars
- **Other - Merchant**: 39,000,000 US dollars
- **Other - On-Site**: 0 US dollars
- **Other - Other**: 322,000,000 US dollars
- **Other - Packaged Gas**: 6,000,000 US dollars
- **Cost of sales, exclusive of depreciation and amortization**: 4,523,000,000 US dollars
- **Selling, general and administrative**: 893,000,000 US dollars
- **Depreciation and amortization**: 951,000,000 US dollars
- **Research and development**: 38,000,000 US dollars
- **Cost reduction program and other charges**: 0 US dollars
- **Other income (expense) - net**: negative 63,000,000 US dollars
- **Income from equity investments**: 40,000,000 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: $1.86 B; to noncontrolling interests: $43.00 M.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/lin/fy2026-q1-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/lin-fy2026-q1-revenue-by-business-segment-sankey.png

Income statement for 2026-01-01 through 2026-03-31. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Sales**: 8,781,000,000 US dollars
- **Cost of revenue (calculated)**: 4,523,000,000 US dollars
- **Gross profit (calculated)**: 4,258,000,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,819,000,000 US dollars
- **Operating Profit**: 2,439,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 8,000,000 US dollars
- **Income Before Income Taxes and Equity Investments**: 2,431,000,000 US dollars
- **Income taxes**: 571,000,000 US dollars
- **Net Income (Including Noncontrolling Interests)**: 1,900,000,000 US dollars
- **Americas**: 4,025,000,000 US dollars
- **EMEA Segment**: 2,171,000,000 US dollars
- **APAC Segment**: 1,701,000,000 US dollars
- **Engineering**: 517,000,000 US dollars
- **Other**: 367,000,000 US dollars
- **Cost of sales, exclusive of depreciation and amortization**: 4,523,000,000 US dollars
- **Selling, general and administrative**: 893,000,000 US dollars
- **Depreciation and amortization**: 951,000,000 US dollars
- **Research and development**: 38,000,000 US dollars
- **Cost reduction program and other charges**: 0 US dollars
- **Other income (expense) - net**: negative 63,000,000 US dollars
- **Income from equity investments**: 40,000,000 US dollars. Reported below-tax contribution to net income.
- **Americas costs (calculated)**: 2,753,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **EMEA Segment costs (calculated)**: 1,387,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **APAC Segment costs (calculated)**: 1,224,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Engineering costs (calculated)**: 416,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Other costs (calculated)**: 371,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 191,000,000 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: $1.86 B; to noncontrolling interests: $43.00 M.

## Chart details: Revenue by Sales Channel

- Page: https://plicit.ai/financials/lin/fy2026-q1-income-statement/revenue-by-sales-channel
- Chart image: https://plicit.ai/charts/lin-fy2026-q1-revenue-by-sales-channel-sankey.png

Income statement for 2026-01-01 through 2026-03-31. View: Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Sales**: 8,781,000,000 US dollars
- **Cost of revenue (calculated)**: 4,523,000,000 US dollars
- **Gross profit (calculated)**: 4,258,000,000 US dollars
- **Operating costs, net of other operating income (calculated)**: 1,819,000,000 US dollars
- **Operating Profit**: 2,439,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 8,000,000 US dollars
- **Income Before Income Taxes and Equity Investments**: 2,431,000,000 US dollars
- **Income taxes**: 571,000,000 US dollars
- **Net Income (Including Noncontrolling Interests)**: 1,900,000,000 US dollars
- **Merchant**: 2,588,000,000 US dollars
- **On-Site**: 2,158,000,000 US dollars
- **Packaged Gas**: 3,037,000,000 US dollars
- **Other**: 998,000,000 US dollars
- **Cost of sales, exclusive of depreciation and amortization**: 4,523,000,000 US dollars
- **Selling, general and administrative**: 893,000,000 US dollars
- **Depreciation and amortization**: 951,000,000 US dollars
- **Research and development**: 38,000,000 US dollars
- **Cost reduction program and other charges**: 0 US dollars
- **Other income (expense) - net**: negative 63,000,000 US dollars
- **Income from equity investments**: 40,000,000 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: $1.86 B; to noncontrolling interests: $43.00 M.