---
schema_version: "secwatch.filing_event.v1"
accession: "0000059527-24-000027"
form_type: "8-K"
ticker: "LECO"
cik: "0000059527"
company_name: "LINCOLN ELECTRIC HOLDINGS INC"
filed_at: "2024-07-31T23:59:59+00:00"
generated_at: "2026-05-31T14:35:20.656375+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Lincoln Electric Q2 2024: sales down 3.7% to $1.02B; adjusted EPS $2.34 vs $2.44

## Summary
- Net sales $1,022M (-3.7% YoY); organic sales down 4.4%, acquisitions added 1.2%.
- GAAP EPS $1.77 (incl. $0.57 special charges); adjusted EPS $2.34 vs $2.44 prior year.
- Adjusted operating margin 17.4% flat YoY; operating income $148.8M vs $178.0M.
- Cash from operations $171M; returned $91M to shareholders via dividends and buybacks.
- Issued $550M senior notes (weighted avg rate 5.2%); new $1B revolving credit facility.

## SEC filing metadata
- accession: 0000059527-24-000027
- form_type: 8-K
- ticker: LECO
- cik: 0000059527
- company_name: LINCOLN ELECTRIC HOLDINGS INC
- filed_at: 2024-07-31T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/59527/000005952724000027/0000059527-24-000027-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/59527/000005952724000027/leco-20240731x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000059527-24-000027
- JSON: https://secwatch.observer/filing/0000059527-24-000027.json
- Plain text: https://secwatch.observer/filing/0000059527-24-000027.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.