{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-22-010130","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2022-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.728684+00:00","generated_at":"2026-06-24T07:36:24.701000+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Linde Q2 adj. EPS $3.10 (+15% YoY); raises full-year guidance to $11.73-$11.93","bullets":["Revenue $8.5B (+12% YoY); adjusted op. profit $2.0B (+8%); adj. op. margin 23.5%, +100bps ex. cost pass-through.","GAAP EPS $0.74 includes charges from deconsolidation of Russian subsidiaries; adjusted EPS $3.10 (+15%).","Operating cash flow $2.1B (+17%); free cash flow $1.3B; returned $2.2B to shareholders via dividends and buybacks.","Third-quarter adj. EPS guidance $2.85-$2.95 (+4% to 8% YoY, 6% FX headwind).","Full-year capex expected $3.0B-$3.4B; contractual sale-of-gas project backlog $3.6B."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-22-010130","json":"https://secwatch.observer/filing/0001654954-22-010130.json","markdown":"https://secwatch.observer/filing/0001654954-22-010130.md","text":"https://secwatch.observer/filing/0001654954-22-010130.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495422010130/0001654954-22-010130-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495422010130/lin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T07:36:24.701000+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}