LINLinde plc

No new paragraphs in Risk Factors, or fewer than two 10-Ks to compare.

New in the latest 10-Q

5 paragraphs in the 10-Q filed Oct 29, 2026 with nothing like them in the 10-Q filed Jul 31, 2026 (at least half the words must differ; new numbers alone do not count). Quoted exactly, grouped by the item heading above them. This is text that changed, not a judgement of how serious it is.

10-Q

As of September 30, 2026, Linde has € 17.7 billion ($ 20.1 billion) Euro-denominated notes and intercompany loans, ¥ 6.0 billion ($ 0.9 billion) CNY-denominated intercompany loans and CHF 0.5 billion ($ 0.6 billion) CHF-denominated notes that are

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On October 15, 2026, the SCC tribunal issued an award confirming that Gazprom’s claims related to the Amur GPP project must be pursued through arbitration in accordance with the dispute resolution provisions of the DOA. The award also prohibits Gazprom from taking action, in Russia or elsewhere, to enforce the related Russian court judgment against Linde. Gazprom may seek to challenge the award, and the timing and ultimate resolution of this matter remain uncertain. The company intends to vigorously defend its interests.

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In the third quarter of 2026, Linde revised its segment reporting to reflect changes in its management reporting structure and the financial information regularly reviewed by the company's CODM. As a result, the U.S. homecare business, previously reported within the Americas segment, is now included in the Other category for segment reporting purposes. Prior period segment disclosures have been recast to conform to the current segment presentation with no impact on the company's previously reported consolidated financial position, results of operations, or cash flows.

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In the third quarter of 2026, the company's segment reporting structure was revised. As a result, the U.S. homecare business, previously reported within the Americas segment, is now included in the Other category for segment reporting purposes. See Note 9 to the condensed consolidated financial statements. Prior period amounts have been recast to conform to current presentation.

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Other information

On August 10, 2026, Ben Glazer, Senior Vice President of Americas, adopted a written plan for certain transactions in the Ordinary Shares of Linde plc that is intended to satisfy the affirmative defense conditions of SEC Rule 10b5 - 1(c) (the "Plan"). The Plan will terminate on February 25, 2028, or earlier if, among other things, all the Ordinary Share transactions have been completed before such date. Under the Plan, a previously granted stock option may be exercised, and 17,785 Ordinary Shares may be sold upon the exercise, if a specified minimum market limit sale price is achieved.

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The 10-Q's risk factors against the 10-K

Item 1A of the 10-Q filed Oct 29, 2026 against Item 1A of the 10-K filed Feb 25, 2026. A 10-Q repeats only the risks that changed, so a 10-K paragraph that is missing from it is not counted as removed. Added is a paragraph with nothing like it in the 10-K, Reworded a sentence that is in both with several words changed, Quiet changes a sentence in both where one to four words changed and one is a hedge or a modal (cut words struck through, new words highlighted and underlined). Text on the page, not a score; each links to the filing at sec.gov.

What the 10-Q itself says about its risk factors:
Through the quarterly period covered by this report, there have been no material changes to the risk factors disclosed in Item 1A to Part I of Linde's Annual Report on Form 10-K for the year ended December 31, 2025.

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1 paragraph in the 10-Q's Item 1A, and none of them adds, rewords or quietly edits a paragraph of the 10-K's.