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Chemicals: Earnings per share (ASC 260)

Note: ASC 260 disclosures, including securities excluded from diluted EPS because they were antidilutive.
LINDE PLC (LIN) · Form 10-K for period ended 2025-12-31 · filed 2026-02-25 · Section: NOTE 6. EARNINGS PER SHARE – LINDE PLC SHAREHOLDERS

The weighted-average of antidilutive securities excluded from the calculation of diluted earnings per share were 572 thousand and 268 thousand for the twelve months ended December 31, 2025 and 2024, respectively . There were no antidilutive securities in the respective 2023 period.

NOTE 7. SUPPLEMENTAL INFORMATION

Income Statement

(Millions of dollars) Year Ended December 31,202520242023
Selling, General and Administrative
Selling1,3501,3331,330
General and administrative2,0832,0041,965
3,4333,3373,295
Year Ended December 31,202520242023
Depreciation and Amortization (a)
Depreciation3,2463,2263,266
Amortization of intangibles (Note 10)517554550
Depreciation and Amortization3,7633,7803,816
Year Ended December 31,202520242023
Other Income (Expenses) – Net
Currency related net gains (losses)( 13 )( 11 )( 47 )
Partnership income232
Severance expense( 16 )( 16 )( 12 )
Asset divestiture gains (losses) – net347721
Insurance recoveries24510
Purchase accounting impacts - Linde AG merger( 164 )( 17 )( 15 )
Other – net gains (losses)97104—
( 58 )185( 41 )
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