Business Segments · Variable costs
Engineering — Variable costs
Linde Engineering — Variable costs decreased by 34.6% to $168.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 21.9%, from $215.00M to $168.00M. Over 3 years (FY 2022 to FY 2025), Engineering — Variable costs shows a downward trend with a -12.3% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementSegment
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ1 2022
Last reportedQ1 2026May 1, 2026
How to read this metric
An increase relative to sales may indicate declining project margins or rising input costs.
Detailed definition
Costs that fluctuate in direct proportion to the volume of engineering projects and services delivered, such as raw mate...
Peer comparison
Standard metric for project-based businesses to monitor cost control and margin health.
Metric ID:
lin_segment_engineering_segment_variable_costsHistorical Data
17 periods
| Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $315.75M | $315.75M | $315.75M | $315.75M | $169.00M | $169.00M | $169.00M | $169.00M | $188.00M | $200.00M | $256.00M | $276.00M | $215.00M | $206.00M | $175.00M | $257.00M | $168.00M |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | -46.5% | +0.0% | +0.0% | +0.0% | +11.2% | +6.4% | +28.0% | +7.8% | -22.1% | -4.2% | -15.0% | +46.9% | -34.6% |
| YoY Change | — | — | — | — | -46.5% | -46.5% | -46.5% | -46.5% | +11.2% | +18.3% | +51.5% | +63.3% | +14.4% | +3.0% | -31.6% | -6.9% | -21.9% |
Range$168.00M – $315.75M
CAGR-14.6%
Avg YoY Growth-6.5%
Median YoY Growth-6.9%
Similar Metrics at Other Companies
Frequently Asked Questions
- What is Linde's engineering — variable costs?
- Linde (LIN) reported engineering — variable costs of $168.00M in Q1 2026.
- How has Linde's engineering — variable costs changed year-over-year?
- Linde's engineering — variable costs decreased by 21.9% year-over-year, from $215.00M to $168.00M.
- What is the long-term trend for Linde's engineering — variable costs?
- Over 3 years (2022 to 2025), Linde's engineering — variable costs has grown at a -12.3% compound annual growth rate (CAGR), from $1.26B to $853.00M.
- What does engineering — variable costs mean?
- Operating costs that change based on the level of engineering project activity.