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

- Company: LINDE PLC (LIN)
- Period: 2026-01-01 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-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/lin-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment by Sales Channel

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.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/lin/fy2026-ytd-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/lin-fy2026-ytd-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-01-01 through 2026-06-30. View: Business segment. 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
- **Americas**: 8,108,000,000 US dollars
- **EMEA Segment**: 4,474,000,000 US dollars
- **APAC Segment**: 3,571,000,000 US dollars
- **Engineering**: 1,142,000,000 US dollars
- **Other**: 775,000,000 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.
- **Americas costs (calculated)**: 5,564,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **EMEA Segment costs (calculated)**: 2,867,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **APAC Segment costs (calculated)**: 2,563,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Engineering costs (calculated)**: 941,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Other costs (calculated)**: 761,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 381,000,000 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: $3.79 B; to noncontrolling interests: $87.00 M.

## Chart details: Revenue by Sales Channel

- Page: https://plicit.ai/financials/lin/fy2026-ytd-q2-income-statement/revenue-by-sales-channel
- Chart image: https://plicit.ai/charts/lin-fy2026-ytd-q2-revenue-by-sales-channel-sankey.png

Income statement for 2026-01-01 through 2026-06-30. View: 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
- **Merchant**: 5,372,000,000 US dollars
- **On-Site**: 4,348,000,000 US dollars
- **Packaged Gas**: 6,205,000,000 US dollars
- **Other**: 2,145,000,000 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.