# LINDE PLC (LIN) FY2026 Q2 P&L / Income Statement - Company: LINDE PLC (LIN) - Period: 2026-04-01 to 2026-06-30 - Filing: Q2 FY2026 10-Q, filed 2026-07-31, accession number 0001628280-26-051289 - Page: https://plicit.ai/financials/lin/fy2026-q2-income-statement - Chart image: https://plicit.ai/charts/lin-fy2026-q2-income-statement-sankey.png ## Chart details: Revenue by Business Segment by Sales Channel Income statement for 2026-04-01 through 2026-06-30. View: Segments by Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Sales**: 9,289,000,000 US dollars - **Cost of revenue (calculated)**: 4,861,000,000 US dollars - **Gross profit (calculated)**: 4,428,000,000 US dollars - **Operating costs, net of other operating income (calculated)**: 1,874,000,000 US dollars - **Operating Profit**: 2,554,000,000 US dollars - **Other income (expense), net (calculated)**: negative 8,000,000 US dollars - **Income Before Income Taxes and Equity Investments**: 2,546,000,000 US dollars - **Income taxes**: 610,000,000 US dollars - **Net Income (Including Noncontrolling Interests)**: 1,972,000,000 US dollars - **APAC Segment - Merchant**: 616,000,000 US dollars - **APAC Segment - On-Site**: 764,000,000 US dollars - **APAC Segment - Other**: 88,000,000 US dollars - **APAC Segment - Packaged Gas**: 402,000,000 US dollars - **Americas - Merchant**: 1,352,000,000 US dollars - **Americas - On-Site**: 946,000,000 US dollars - **Americas - Other**: 77,000,000 US dollars - **Americas - Packaged Gas**: 1,708,000,000 US dollars - **EMEA Segment - Merchant**: 763,000,000 US dollars - **EMEA Segment - On-Site**: 480,000,000 US dollars - **EMEA Segment - Other**: 7,000,000 US dollars - **EMEA Segment - Packaged Gas**: 1,053,000,000 US dollars - **Engineering - Merchant**: 0 US dollars - **Engineering - On-Site**: 0 US dollars - **Engineering - Other**: 625,000,000 US dollars - **Engineering - Packaged Gas**: 0 US dollars - **Other - Merchant**: 53,000,000 US dollars - **Other - On-Site**: 0 US dollars - **Other - Other**: 350,000,000 US dollars - **Other - Packaged Gas**: 5,000,000 US dollars - **Cost of sales, exclusive of depreciation and amortization**: 4,861,000,000 US dollars - **Selling, general and administrative**: 891,000,000 US dollars - **Depreciation and amortization**: 963,000,000 US dollars - **Research and development**: 37,000,000 US dollars - **Cost reduction program and other charges**: 0 US dollars - **Other income (expense) - net**: negative 17,000,000 US dollars - **Income from equity investments**: 36,000,000 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: $1.93 B; to noncontrolling interests: $44.00 M. ## Chart details: Revenue by Business Segment - Page: https://plicit.ai/financials/lin/fy2026-q2-income-statement/revenue-by-business-segment - Chart image: https://plicit.ai/charts/lin-fy2026-q2-revenue-by-business-segment-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Sales**: 9,289,000,000 US dollars - **Cost of revenue (calculated)**: 4,861,000,000 US dollars - **Gross profit (calculated)**: 4,428,000,000 US dollars - **Operating costs, net of other operating income (calculated)**: 1,874,000,000 US dollars - **Operating Profit**: 2,554,000,000 US dollars - **Other income (expense), net (calculated)**: negative 8,000,000 US dollars - **Income Before Income Taxes and Equity Investments**: 2,546,000,000 US dollars - **Income taxes**: 610,000,000 US dollars - **Net Income (Including Noncontrolling Interests)**: 1,972,000,000 US dollars - **Americas**: 4,083,000,000 US dollars - **EMEA Segment**: 2,303,000,000 US dollars - **APAC Segment**: 1,870,000,000 US dollars - **Engineering**: 625,000,000 US dollars - **Other**: 408,000,000 US dollars - **Cost of sales, exclusive of depreciation and amortization**: 4,861,000,000 US dollars - **Selling, general and administrative**: 891,000,000 US dollars - **Depreciation and amortization**: 963,000,000 US dollars - **Research and development**: 37,000,000 US dollars - **Cost reduction program and other charges**: 0 US dollars - **Other income (expense) - net**: negative 17,000,000 US dollars - **Income from equity investments**: 36,000,000 US dollars. Reported below-tax contribution to net income. - **Americas costs (calculated)**: 2,811,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **EMEA Segment costs (calculated)**: 1,480,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **APAC Segment costs (calculated)**: 1,339,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Engineering costs (calculated)**: 525,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Other costs (calculated)**: 390,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Reconciling items (calculated)**: 190,000,000 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: $1.93 B; to noncontrolling interests: $44.00 M. ## Chart details: Revenue by Sales Channel - Page: https://plicit.ai/financials/lin/fy2026-q2-income-statement/revenue-by-sales-channel - Chart image: https://plicit.ai/charts/lin-fy2026-q2-revenue-by-sales-channel-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Sales**: 9,289,000,000 US dollars - **Cost of revenue (calculated)**: 4,861,000,000 US dollars - **Gross profit (calculated)**: 4,428,000,000 US dollars - **Operating costs, net of other operating income (calculated)**: 1,874,000,000 US dollars - **Operating Profit**: 2,554,000,000 US dollars - **Other income (expense), net (calculated)**: negative 8,000,000 US dollars - **Income Before Income Taxes and Equity Investments**: 2,546,000,000 US dollars - **Income taxes**: 610,000,000 US dollars - **Net Income (Including Noncontrolling Interests)**: 1,972,000,000 US dollars - **Merchant**: 2,784,000,000 US dollars - **On-Site**: 2,190,000,000 US dollars - **Packaged Gas**: 3,168,000,000 US dollars - **Other**: 1,147,000,000 US dollars - **Cost of sales, exclusive of depreciation and amortization**: 4,861,000,000 US dollars - **Selling, general and administrative**: 891,000,000 US dollars - **Depreciation and amortization**: 963,000,000 US dollars - **Research and development**: 37,000,000 US dollars - **Cost reduction program and other charges**: 0 US dollars - **Other income (expense) - net**: negative 17,000,000 US dollars - **Income from equity investments**: 36,000,000 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: $1.93 B; to noncontrolling interests: $44.00 M.