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Equity | 3 Months Ended
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Mar. 31, 2025
Equity [Abstract] |
Equity | Equity A summary of the changes in total equity for the three months ended March 31, 2025 and 2024 is provided below:
| Quarter Ended March 31,
(Millions of dollars) | 2025 |  | 2024
Activity | Linde plc Shareholders’ Equity |  | Noncontrolling Interests |  | Total Equity |  | Linde plc Shareholders’ Equity |  | Noncontrolling Interests |  | Total Equity
Balance, beginning of period | $ | 38,092 |  |  | $ | 1,383 |  |  | $ | 39,475 |  |  | $ | 39,720 |  |  | $ | 1,362 |  |  | $ | 41,082 |
Net income (a) | 1,673 |  |  | 34 |  |  | 1,707 |  |  | 1,627 |  |  | 38 |  |  | 1,665 |
Other comprehensive income (loss) | 126 |  |  | 5 |  |  | 131 |  |  | (723) |  |  | (15) |  |  | (738) |
Noncontrolling interests: |  |  |  |  |  |  |  |  |  |  |
Additions (reductions) | — |  |  | — |  |  | — |  |  | — |  |  | 11 |  |  | 11 |
Dividends and other capital changes | — |  |  | (4) |  |  | (4) |  |  | — |  |  | (9) |  |  | (9) |
Dividends to Linde plc ordinary share holders ($1.50 per share in 2025 and $1.39 per share in 2024) | (708) |  |  | — |  |  | (708) |  |  | (669) |  |  | — |  |  | (669) |
Issuances of ordinary shares: |  |  |  |  |  |  |  |  |  |  |
For employee savings and incentive plans | (94) |  |  | — |  |  | (94) |  |  | (126) |  |  | — |  |  | (126) |
Purchases of ordinary shares | (1,099) |  |  | — |  |  | (1,099) |  |  | (1,038) |  |  | — |  |  | (1,038) |
Share-based compensation | 42 |  |  | — |  |  | 42 |  |  | 38 |  |  | — |  |  | 38 |
Balance, end of period | $ | 38,032 |  |  | $ | 1,418 |  |  | $ | 39,450 |  |  | $ | 38,829 |  |  | $ | 1,387 |  |  | $ | 40,216 |
(a)Net income for noncontrolling interests excludes net income related to redeemable noncontrolling interests which is not significant for the quarter and three months ended March 31, 2025 and 2024 and which is not part of total equity. The components of Accumulated other comprehensive income (loss) are as follows:
(Millions of dollars) | March 31, 2025 |  | December 31, 2024
Cumulative translation adjustment - net of taxes: |  |  |
Americas | $ | (4,249) |  |  | $ | (4,422) |
EMEA | (1,059) |  |  | (1,235) |
APAC | (1,682) |  |  | (1,736) |
Engineering | (206) |  |  | (432) |
Other | 358 |  |  | 858 |
| (6,838) |  |  | (6,967) |
Derivatives - net of taxes | (3) |  |  | (6) |
Pension / OPEB (net of tax obligations of $104 million and $95 million at March 31, 2025 and December 31, 2024, respectively) | 73 |  |  | 79 |
| $ | (6,768) |  |  | $ | (6,894) |

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