LIN · 10-Q · 2026Q3 · Full report

Net Income and Profitability

LINDE PLC · 2026-10-29 · Importance 31 · Surprise 22

Third-quarter 2026 net income attributable to Linde plc decreased $237 million, or 12%, to $1,692 million, while diluted EPS fell 11% to $3.66 from $4.09. The company attributed the EPS decrease to lower net income, partly offset by lower diluted shares outstanding. For the first nine months, net income increased 2% to $5,477 million and diluted EPS rose 4% to $11.79. Adjusted diluted EPS increased 9% in both the quarter and nine-month periods, reaching $4.59 and $13.41, respectively.

Key facts

• LINDE PLC net income decreased $237 million, or 12%, in Q3 2026 and increased $109 million, or 2%, in the nine months ended September 30, 2026. source
• Adjusted LINDE PLC net income increased $135 million, or 7%, in Q3 2026 and $426 million, or 7%, in the nine months ended September 30, 2026, largely driven by higher operating profit. source
• LINDE PLC diluted EPS decreased $0.43, or 11%, in Q3 2026 and increased $0.45, or 4%, in the nine months ended September 30, 2026. source
• Adjusted LINDE PLC diluted EPS increased $0.38, or 9%, in Q3 2026 and $1.15, or 9%, in the nine months ended September 30, 2026, primarily due to higher adjusted net income and lower diluted shares outstanding. source
• LINDE PLC EBITDA decreased $188 million, or 6%, in Q3 2026 and increased $334 million, or 3%, in the nine months ended September 30, 2026. source
• LINDE PLC adjusted EBITDA increased $243 million, or 7%, in Q3 2026 and $700 million, or 7%, in the nine months ended September 30, 2026, driven by higher adjusted net income. source
• Adjusted LINDE PLC income from equity investments increased $20 million in Q3 2026 and $27 million in the nine months ended September 30, 2026. source
• LINDE PLC net interest expense increased $7 million, or 11%, in Q3 2026 and $3 million, or 2%, in the nine months ended September 30, 2026. source