Linde plc filed its Form 10-Q for the quarterly period ended September 30, 2026 with the U.S. Securities and Exchange Commission on October 29, 2026, reporting third-quarter sales of $9,404 million and net income attributable to Linde shareholders of $1,692 million.

Key Highlights

  • Quarterly sales of $9,404 million for Q3 2026, compared with $8,615 million in Q3 2025, according to the filing.
  • Net income attributable to Linde plc of $1,692 million in Q3 2026, down from $1,929 million in Q3 2025, as reported in the filing.
  • Diluted earnings per share of $3.66 for Q3 2026, compared with $4.09 in Q3 2025, per the filing.
  • Cost reduction program and other charges of $425 million were recorded in Q3 2026, versus a credit of $11 million in Q3 2025, according to the filing.
  • Nine-month sales of $27,474 million through September 30, 2026, compared with $25,222 million for the same period in 2025, the filing disclosed.
  • 459,083,779 ordinary shares outstanding as of September 30, 2026, per the filing's cover page.
  • Total assets of $88,075 million at September 30, 2026, up from $86,817 million at December 31, 2025, according to the balance sheet.

Linde Q3 2026 Financial Results: Revenue Growth Offset by Restructuring Charges

According to the 10-Q filing, Linde plc (NASDAQ:LIN) reported third-quarter 2026 sales of $9,404 million, an increase from $8,615 million in the prior-year quarter. Operating profit for Q3 2026 was $2,150 million, compared with $2,367 million in Q3 2025. The filing attributed a significant portion of the year-over-year decline in operating profit to cost reduction program and other charges of $425 million recorded in the quarter, versus an $11 million credit in Q3 2025.

The filing reported that net income including noncontrolling interests was $1,740 million for Q3 2026, compared with $1,972 million a year earlier. Income from equity investments contributed $61 million in Q3 2026, up from $36 million in the prior-year period. Basic earnings per share attributable to Linde plc shareholders were $3.67 for Q3 2026, versus $4.11 in Q3 2025, while diluted earnings per share were $3.66 versus $4.09. For the nine months ended September 30, 2026, the company disclosed diluted earnings per share of $11.79, compared with $11.34 for the same period in 2025.

On the balance sheet, the filing showed cash and cash equivalents of $3,947 million at September 30, 2026, down from $5,056 million at December 31, 2025. Property, plant and equipment, net, stood at $29,830 million, up from $28,260 million at year-end 2025. Goodwill was reported at $27,900 million as of September 30, 2026. The filing noted that it contains forward-looking statements that are the company's own and are subject to its cautionary language regarding risks and uncertainties, including trade conflicts, tariffs, currency fluctuations, and cybersecurity matters.

What Was Disclosed

Linde plc's 10-Q for the quarter ended September 30, 2026 disclosed quarterly sales of $9,404 million, a $425 million restructuring charge, diluted EPS of $3.66, and total assets of $88,075 million, alongside nine-month and comparative prior-year figures.