LINDE PLC (LIN) FY2026 Q2 P&L / Income Statement

Revenue by Business Segment

2026-04-01 to 2026-06-30

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LINDE PLC (LIN) FY2026 Q2 P&L / Income StatementIncome statement for 2026-04-01 through 2026-06-30. 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 developmentOther 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$36.00 MIncome Before Income Taxes and Equity InvestmentsIncome BeforeIncome Taxes andEquity Investments$2.55 BGross profit (calculated)Gross profit(calculated)$4.43 BSalesSales$9.29 BOperating ProfitOperating Profit$2.55 BNet Income (Including Noncontrolling Interests)Net Income$1.97 BAmericasAmericas$4.08 BOperating costs, net of other operating income (calculated)Operating costs,net (calculated)$1.87 BIncome taxesIncome taxes$610.00 MDepreciation and amortizationDepreciation and amortization$963.00 MCost of revenue (calculated)Cost of revenue(calculated)$4.86 BEMEA SegmentEMEA$2.30 BOther income (expense), net (calculated)Other income,net (calculated)−$8.00 MSelling, general and administrativeSelling, general and administrative$891.00 MAPAC SegmentAPAC$1.87 BResearch and developmentResearch and development$37.00 MOther income (expense) - netOther income (expense) - net−$17.00 MEngineeringEngineering$625.00 MCost of sales, exclusive of depreciation and amortizationCost of sales$4.86 BOtherOther$408.00 M
Chart details

LINDE PLC (LIN) FY2026 Q2 P&L / Income Statement

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.
LINDE PLC (LIN) FY2026 Q2 Revenue by Business Segment Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Gross margin

47.7%

Gross profit / revenue

Operating margin

27.5%

Operating profit / revenue

Cash conversion

115.2%

Operating cash / net income, same period

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