Linde plc (LIN) FY2025 10-K Annual Report

Filed: Feb 25, 2026
Health Care
Industrial Inorganic ChemicalsSEC EDGAR

Linde plc (LIN) 10-K annual report for fiscal year 2025, filed with SEC EDGAR on Feb 25, 2026. This page provides AI-powered analysis including business overview, management discussion & analysis (MD&A), risk factors, and key financial data such as revenue, net income, gross margin, operating margin, and return on equity (ROE) extracted from XBRL.

Linde plc FY2025 10-K Analysis

Business Overview

  • World's largest industrial gas company; $33,986M revenue in FY2025, up ~3% YoY from $33,005M in FY2024
  • ~64% of 2025 sales outside U.S., spanning ~85 countries across EMEA, APAC, and Americas
  • Clean energy emphasis: portfolio covers full hydrogen value chain — green (electrolysis), blue (SMR/ATR + CCS), and recovered low-carbon hydrogen
  • Notable leadership restructuring: new COO (Sean Durbin), new CHRO (Desiree Bacher), new Engineering SVP (Stefano Innocenzi), new Americas SVP (Ben Glazer) — all effective 2025
  • CEO Sanjiv Lamba added Chairman role effective January 31, 2026 — combined CEO/Chairman structure

Management Discussion & Analysis

  • Revenue $33,986M, up $981M (+3%) YoY; price/mix +2%, acquisitions +1%, volumes flat, currency and cost pass-through neutral
  • Reported operating margin 26.3% vs 26.2%; adjusted operating margin 29.8% vs 29.5%; cost of sales fell to 51.2% of sales from 51.9%
  • Best segment: EMEA operating margin 35.7% vs 33.3%, profit +$275M (+10%); worst: APAC flat sales, profit +$15M (+1%) at 29.0% vs 28.9% margin
  • Operating cash flow $10,350M (+$927M YoY); capex $5,261M; share buybacks $4,578M; dividends $2,811M (8% per-share increase to $6.00)
  • Backlog of large projects under construction ~$7.3B; key risks include GHG regulation, cost inflation, and base volume declines in EMEA and APAC

Risk Factors

  • Goodwill and indefinite-lived intangible assets ~$30B combined ($28B + $2B) at risk of impairment from economic disruption or market cap decline
  • Energy largest single cost item in gas production; regional supply disruptions unpredictable and not fully hedged via customer pass-through clauses
  • IRS could challenge Linde's non-domestic U.S. tax status; UK exit charges possible if tax residency shifts from current UK-resident treatment
  • Operations in 80+ countries exposed to tariffs, sanctions, currency devaluations, and potential asset nationalization/expropriation
  • Key-person dependency on highly skilled technical workforce; loss of personnel in manufacturing, technology, or distribution threatens competitive advantage

Linde plc FY2025 Key Financial Metrics
XBRL

Revenue

$34.0B

+3.0% YoY

Net Income

$6.9B

+5.1% YoY

Operating Margin

26.3%

+9bp YoY

Net Margin

20.3%

+41bp YoY

ROE

18.0%

+80bp YoY

Total Assets

$86.8B

+8.3% YoY

EPS (Diluted)

$14.61

+7.3% YoY

Operating Cash Flow

$10.3B

+9.8% YoY

Source: XBRL data from Linde plc FY2025 10-K filing on SEC EDGAR. All figures in USD.

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