Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
Paying user area
Try for free
Linde plc pages available for free this week:
- Income Statement
- Cash Flow Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Debt to Equity since 2005
- Price to Earnings (P/E) since 2005
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Linde plc for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Linde plc, consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The statement of comprehensive income demonstrates a generally positive trend in overall profitability and comprehensive income over the five-year period. While fluctuations exist within specific components of comprehensive income, the ultimate result for Linde plc shows increasing financial performance.
- Net Income
- Net income, including noncontrolling interests, exhibits a consistent upward trajectory, increasing from US$3,961 million in 2021 to US$7,058 million in 2025. This represents a substantial growth in core earnings over the period. The increase is not linear, with a more pronounced jump between 2022 and 2023.
- Comprehensive Income Components
- Translation adjustments demonstrate volatility, moving from a loss of US$1,175 million in 2021 to a gain of US$646 million in 2025. Significant fluctuations occurred in 2022 and 2024, indicating sensitivity to currency exchange rates. The funded status of retirement obligations also shows considerable movement, transitioning from gains in 2021 and 2022 to a loss in 2023 before recovering in 2024 and stabilizing in 2025.
- Derivative instruments contribute relatively small amounts to comprehensive income, with both gains and losses recorded across the period. Other comprehensive income (loss) is initially negative, becoming more substantial in its negative impact in 2022 and 2024, before turning positive in 2025.
- Overall Comprehensive Income
- Comprehensive income, including noncontrolling interests, mirrors the trend in net income, increasing from US$3,603 million in 2021 to US$7,751 million in 2025. However, the impact of other comprehensive income components introduces variability. The effect of noncontrolling interests is consistently negative, but remains relatively stable, ranging from US$90 million to US$192 million.
- Consequently, comprehensive income attributable to Linde plc also shows an upward trend, rising from US$3,468 million in 2021 to US$7,559 million in 2025. The pattern closely follows the overall comprehensive income, adjusted for the noncontrolling interests.
In summary, the company demonstrates strong growth in net income, which drives the overall increase in comprehensive income. While other comprehensive income components introduce fluctuations, the overall financial picture is positive, with a clear upward trend in profitability over the analyzed period.