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

Revenue by Business Segment by Sales Channel

2026-01-01 to 2026-06-30

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LINDE PLC (LIN) FY2026 YTD Q2 P&L / Income StatementIncome statement for 2026-01-01 through 2026-06-30. View: Segments by Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories.SOURCESREVENUEGROSSOPERATINGPRE-TAXNETAmericas - Packaged GasAmericas - MerchantEMEA Segment - Packaged GasAmericas - On-SiteAPAC Segment - On-SiteEMEA Segment - MerchantAPAC Segment - MerchantEngineering - OtherEMEA Segment - On-SiteAPAC Segment - Packaged GasAPAC Segment - OtherAmericas - OtherEMEA Segment - OtherOther - OtherOther - MerchantOther - Packaged GasSalesGross 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$76.00 MIncome Before Income Taxes and Equity InvestmentsIncome BeforeIncome Taxes andEquity Investments$4.98 BGross profit (calculated)Gross profit(calculated)$8.69 BSalesSales$18.07 BOperating ProfitOperating Profit$4.99 BAmericas - Packaged GasAmericas - Packaged Gas$3.36 BNet Income (Including Noncontrolling Interests)Net Income$3.87 BAmericas - MerchantAmericas - Merchant$2.65 BOperating costs, net of other operating income (calculated)Operating costs,net (calculated)$3.69 BIncome taxesIncome taxes$1.18 BEMEA Segment - Packaged GasEMEA - Packaged Gas$2.07 BDepreciation and amortizationDepreciation and amortization$1.91 BCost of revenue (calculated)Cost of revenue(calculated)$9.38 BOther income (expense), net (calculated)Other income,net (calculated)−$16.00 MAmericas - On-SiteAmericas - On-Site$1.95 BSelling, general and administrativeSelling, general and administrative$1.78 BAPAC Segment - On-SiteAPAC - On-Site$1.49 BResearch and developmentResearch and development$75.00 MEMEA Segment - MerchantEMEA - Merchant$1.48 BOther income (expense) - netOther income (expense) - net−$80.00 MCost of sales, exclusive of depreciation and amortizationCost of sales$9.38 BAPAC Segment - MerchantAPAC - Merchant$1.15 BEngineering - OtherEngineering - Other$1.14 BEMEA Segment - On-SiteEMEA - On-Site$905.00 MAPAC Segment - Packaged GasAPAC - Packaged Gas$765.00 MAPAC Segment - OtherAPAC - Other$167.00 MAmericas - OtherAmericas - Other$149.00 MEMEA Segment - OtherEMEA - Other$15.00 MOther - OtherOther - Other$672.00 MOther - MerchantOther - Merchant$92.00 MOther - Packaged GasOther - Packaged Gas$11.00 M
Chart details

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

Income statement for 2026-01-01 through 2026-06-30. View: Segments by Contract with Customer, Sales Channel. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

Sales
18,070,000,000 US dollars
Cost of revenue (calculated)
9,384,000,000 US dollars
Gross profit (calculated)
8,686,000,000 US dollars
Operating costs, net of other operating income (calculated)
3,693,000,000 US dollars
Operating Profit
4,993,000,000 US dollars
Other income (expense), net (calculated)
negative 16,000,000 US dollars
Income Before Income Taxes and Equity Investments
4,977,000,000 US dollars
Income taxes
1,181,000,000 US dollars
Net Income (Including Noncontrolling Interests)
3,872,000,000 US dollars
APAC Segment - Merchant
1,150,000,000 US dollars
APAC Segment - On-Site
1,489,000,000 US dollars
APAC Segment - Other
167,000,000 US dollars
APAC Segment - Packaged Gas
765,000,000 US dollars
Americas - Merchant
2,648,000,000 US dollars
Americas - On-Site
1,954,000,000 US dollars
Americas - Other
149,000,000 US dollars
Americas - Packaged Gas
3,357,000,000 US dollars
EMEA Segment - Merchant
1,482,000,000 US dollars
EMEA Segment - On-Site
905,000,000 US dollars
EMEA Segment - Other
15,000,000 US dollars
EMEA Segment - Packaged Gas
2,072,000,000 US dollars
Engineering - Merchant
0 US dollars
Engineering - On-Site
0 US dollars
Engineering - Other
1,142,000,000 US dollars
Engineering - Packaged Gas
0 US dollars
Other - Merchant
92,000,000 US dollars
Other - On-Site
0 US dollars
Other - Other
672,000,000 US dollars
Other - Packaged Gas
11,000,000 US dollars
Cost of sales, exclusive of depreciation and amortization
9,384,000,000 US dollars
Selling, general and administrative
1,784,000,000 US dollars
Depreciation and amortization
1,914,000,000 US dollars
Research and development
75,000,000 US dollars
Cost reduction program and other charges
0 US dollars
Other income (expense) - net
negative 80,000,000 US dollars
Income from equity investments
76,000,000 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: $3.79 B; to noncontrolling interests: $87.00 M.
LINDE PLC (LIN) FY2026 YTD Q2 P&L / Income Statement Sankey chart, Segments by Contract with Customer, Sales Channel view
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Gross margin

48.1%

Gross profit / revenue

Operating margin

27.6%

Operating profit / revenue

Cash conversion

116.5%

Operating cash / net income, same period

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