LIN · 10-Q · 2026Q2 · Full report
Acquisition / Partnership / Divestiture
LINDE PLC · 2026-07-31 · Importance 60 · Surprise 74 · In source text
Acquisitions, net of cash acquired, totaled $385 million in the six months ended June 30, 2026, compared with $270 million in the 2025 period. The 2026 acquisitions primarily involved businesses in the Americas and EMEA. Divestitures and asset sales generated $123 million in 2026, including proceeds from selling a business in the Americas, versus $24 million in 2025. The year-to-date reported other-income benefit included a gain on the Americas divestiture.
Key facts
- Acquisitions net of cash acquired for six months ended June 30, 2026: $385 million, primarily related to businesses in the Americas and EMEA source
- Other income (expense) - net was a benefit of $17 million in Q2 2026 and $80 million for six months YTD June 30, 2026, with the YTD including a gain on a divestiture in the Americas business source
- Divestitures net of cash divested and asset sales for six months ended June 30, 2026: $123 million, included proceeds from the sale of a business in the Americas source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| cash | negative | realized | — | Acquisitions net of cash acquired for six months ended June 30, 2026: $385 million, primarily related to businesses in the Americas and EMEA |
| assets | positive | realized | — | Acquisitions net of cash acquired for six months ended June 30, 2026: $385 million, primarily related to businesses in the Americas and EMEA |