LIN · 10-Q · 2026Q2 · Full report

FX / Currency Impact

LINDE PLC · 2026-07-31 · Importance 37 · Surprise 32

Currency translation increased consolidated sales by 2% in the second quarter and 3% for the six months ended June 30, 2026. The principal contributors were the Chinese yuan, Euro and Brazilian real, with additional effects from the Mexican peso and Australian dollar in segment results. Currency translation also generated other comprehensive income of $246 million in the quarter and $301 million year-to-date, reflecting movements against the U.S. dollar.

Key facts

• Currency translation increased consolidated sales by 2% in Q2 2026 and 3% for six months YTD June 30, 2026, driven primarily by strengthening of the Chinese yuan, Euro and Brazilian real source
• Selected exchange rate: Year-to-date average Chinese yuan per USD: 6.81; June 30 balance sheet rate: 7.25 source
• Currency increased SG&A by approximately $16 million in Q2 2026 and $53 million for six months YTD June 30, 2026 source
• Other comprehensive income Q2 2026: $228 million and YTD June 30, 2026: $307 million, primarily related to currency translation adjustments of $246 million and $301 million respectively source