Transaction Details

Footnotes

(1) The purpose of this Form 4 amendment is to amend and entirely restate the Form 4 filed on March 11, 2026 (the "Original Form 4"). The Original Form 4 incorrectly reported in Table 1 that 121, 43 and 43 Ordinary Shares were withheld for taxes from the payouts of two Performance Share Unit ("PSU") grants, and one Restricted Stock Unit ("RSU") grant, each made on March 7, 2023. The Table 1 in this Form 4 Amendment now correctly reports that 548, 195 and 195 Ordinary Shares were paid out pursuant to the PSU and RSU grants made on March 7, 2023, and that no Ordinary Shares were withheld for taxes. | Conversion to Linde plc Ordinary Shares is on a one-for-one basis. | The PSU paid out on March 9, 2026, and the number of shares awarded and paid out was determined based upon the average annual return on capital ("ROC") of Linde plc from 2023-2025 measured against ROC goals set by the Human Capital Committee of the Board of Directors when the PSU was granted on March 7, 2023. | The PSU paid out on March 9, 2026, and the number of shares awarded and paid out was determined based upon the relative total shareholder return ("RTSR") of Linde plc from 2023-2025 measured against RTSR goals set by the Human Capital Committee of the Board of Directors when the PSU was granted on March 7, 2023. | Restricted Stock Units that vested in full and paid out on March 9, 2026 in Linde plc Ordinary Shares on a one-for-one basis.