LINDE PLC (LIN) FY2026 Q1 P&L / Income Statement
2026-01-01 to 2026-03-31
Revenue by Business Segment
2026-01-01 to 2026-03-31
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LINDE PLC (LIN) FY2026 Q1 P&L / Income Statement
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.

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Gross margin
48.5%
Gross profit / revenue
Operating margin
27.8%
Operating profit / revenue
Cash conversion
117.9%
Operating cash / net income, same period
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