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Earnings Per Share - Linde plc Shareholders | 9 Months Ended
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Sep. 30, 2024
Earnings Per Share [Abstract] |
Earnings Per Share - Linde plc Shareholders | Earnings Per Share - Linde plc Shareholders Basic and diluted earnings per share is computed by dividing Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows:
| Quarter Ended September 30, |  | Nine Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Numerator (Millions of dollars) |  |  |  |  |  |  |
Net Income – Linde plc | $ | 1,550 |  |  | $ | 1,565 |  |  | $ | 4,840 |  |  | $ | 4,656 |
Denominator (Thousands of shares) |  |  |  |  |  |  |
Weighted average shares outstanding | 476,813 |  |  | 486,578 |  |  | 479,077 |  |  | 488,986 |
Shares earned and issuable under compensation plans | 849 |  |  | 544 |  |  | 748 |  |  | 532 |
Weighted average shares used in basic earnings per share | 477,662 |  |  | 487,122 |  |  | 479,825 |  |  | 489,518 |
Effect of dilutive securities |  |  |  |  |  |  |
Stock options and awards | 3,236 |  |  | 3,954 |  |  | 3,361 |  |  | 4,049 |
Weighted average shares used in diluted earnings per share | 480,898 |  |  | 491,076 |  |  | 483,186 |  |  | 493,567 |
Basic Earnings Per Share | $ | 3.24 |  |  | $ | 3.21 |  |  | $ | 10.09 |  |  | $ | 9.51 |
Diluted Earnings Per Share | $ | 3.22 |  |  | $ | 3.19 |  |  | $ | 10.02 |  |  | $ | 9.43 |
The weighted-average of antidilutive securities excluded from the calculation of diluted earnings per share was 326,797 and 267,355 for the quarter and nine months ended September 30, 2024, respectively. There were no antidilutive securities in the respective 2023 periods.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
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