---
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"
generated_at: "2026-06-24T07:36:24.701000+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Linde Q2 adj. EPS $3.10 (+15% YoY); raises full-year guidance to $11.73-$11.93

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-22-010130
- JSON: https://secwatch.observer/filing/0001654954-22-010130.json
- Plain text: https://secwatch.observer/filing/0001654954-22-010130.txt

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