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Equity (Tables)

3 Months Ended

Mar. 31, 2025

Equity [Abstract]

Schedule of Changes in Total 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.

Schedule of Components of Accumulated Other Comprehensive Income (Loss)

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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Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20

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Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-SubTopic 10
-Topic 505
-Publisher FASB
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