v3.25.2

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
Operations
Net income - Linde plc	$ 3,439	$ 3,290
Add: Noncontrolling interests	74	75
Net Income (including noncontrolling interests)	3,513	3,365
Adjustments to reconcile net income to net cash provided by operating activities:
Cost reduction program and other charges	(14)	(75)
Depreciation and amortization	1,852	1,907
Deferred income taxes	(13)	(184)
Share-based compensation	88	78
Working capital:
Accounts receivable	(309)	(422)
Inventory	(36)	(23)
Prepaid and other current assets	(81)	(62)
Payables and accruals	(499)	(393)
Contract assets and liabilities, net	(22)	(189)
Pension contributions	(15)	(24)
Long-term assets, liabilities and other	(92)	(95)
Net cash provided by (used for) operating activities	4,372	3,883
Investing
Capital expenditures	(2,527)	(2,181)
Acquisitions, net of cash acquired	(270)	(152)
Divestitures, net of cash divested and asset sales	24	22
Other investing, net	(53)	0
Net cash provided by (used for) investing activities	(2,826)	(2,311)
Financing
Short-term debt borrowings (repayments) - net	425	(1,336)
Long-term debt borrowings	3,059	4,828
Long-term debt repayments	(1,645)	(957)
Issuances of ordinary shares	15	21
Purchases of ordinary shares	(2,222)	(2,481)
Cash dividends - Linde plc shareholders	(1,412)	(1,334)
Noncontrolling interest transactions and other	26	(217)
Net cash provided by (used for) financing activities	(1,754)	(1,476)
Effect of exchange rate changes on cash and cash equivalents	144	(134)
Change in cash and cash equivalents	(64)	(38)
Cash and cash equivalents, beginning-of-period	4,850	4,664
Cash and cash equivalents, end-of-period	$ 4,786	$ 4,626

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LINDE PLC 10-Q