LINDE PLC (LIN) FY2026 Q2 P&L / Income Statement
2026-04-01 to 2026-06-30
Revenue by Sales Channel
2026-04-01 to 2026-06-30
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LINDE PLC (LIN) FY2026 Q2 P&L / Income Statement
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.

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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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