Stock Analysis on Net

Linde plc (NASDAQ:LIN)

$24.99

Common-Size Income Statement

Linde plc, common-size consolidated income statement

Microsoft Excel
12 months ended: Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Sales
Cost of sales, exclusive of depreciation and amortization
Gross margin
Selling
General and administrative
Selling, general and administrative
Depreciation
Amortization of intangibles
Depreciation and amortization
Research and development
Other charges
Net gain on sale of businesses
Currency related net gains (losses)
Partnership income
Severance expense
Asset divestiture gains (losses), net
Other, net gains (losses)
Other income (expenses), net
Operating profit
Interest expense
Interest income
Interest expense, net
Net pension and OPEB (cost) benefit, excluding service cost
Income before income taxes and equity investments
Income taxes
Income from continuing operations before equity investments
Income from equity investments
Income from continuing operations, including noncontrolling interests
Income from discontinued operations, net of tax
Net income, including noncontrolling interests
Noncontrolling interests
Net income, Linde plc

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

Income statement item Description The company
Operating profit The net result for the period of deducting operating expenses from operating revenues. Linde plc operating profit as a percentage of sales decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.
Income before income taxes and equity investments Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. Linde plc income before income taxes and equity investments as a percentage of sales increased from 2021 to 2022 and from 2022 to 2023.
Net income, Linde plc The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Linde plc net income, Linde plc as a percentage of sales increased from 2021 to 2022 and from 2022 to 2023.