{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-001367","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2023-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.220170+00:00","generated_at":"2026-06-19T23:00:57.450730+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 Q4 adj. EPS $3.16 (+14% YoY); FY23 adj. EPS guidance $13.15-$13.55 (9-12% ex-FX)","bullets":["Full-year 2022 sales $33.4B (+8%); adj. operating profit $7.9B (+10%); adj. EPS $12.29 (+15%).","Q4 sales $7.9B (-5% reported, +1% ex-FX); adj. operating margin 25.3% (+310 bps vs prior year).","Q4 adj. EPS $3.16 (+14% YoY); record ROC 22.9%; returned $1.26B to shareholders in quarter.","FY23 adj. EPS guidance $13.15-$13.55 (7-10% reported, 9-12% ex-FX); capex $3.5-$4.0B."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-001367","json":"https://secwatch.observer/filing/0001654954-23-001367.json","markdown":"https://secwatch.observer/filing/0001654954-23-001367.md","text":"https://secwatch.observer/filing/0001654954-23-001367.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423001367/0001654954-23-001367-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423001367/lin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T23:00:57.450730+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":[{"claim_id":"b217c5808e34c382bd03f0a459fe5e5a6ea48fb0","claim":"LINDE PLC reported the year ended December 31, 2022 results: revenue $33.4 billion, EPS $8.23. Guidance initiated.","evidence_excerpt":"For full-year 2022, sales were $33.4 billion, 8% above 2021.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423001367/0001654954-23-001367-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the year ended December 31, 2022"},{"label":"Revenue","value":"$33.4 billion"},{"label":"EPS","value":"$8.23"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"cb0bafb39934255d439a7a498cbb98119a686407","claim":"LINDE PLC reported the quarter ended December 31, 2022 results: revenue $7,899 million, net income $1,328 million, EPS $2.67. Guidance initiated.","evidence_excerpt":"Full-Year and Fourth-Quarter 2022 Results Full-Year Highlights ➢ Sales $33.4 billion, up 8%, up 13% ex. FX ➢ Operating profit $5.4 billion, up 8%; adjusted operating profit $7.9 billion, up 10% ➢ Operating profit margin 16.1%; adjusted operating profit margin 23.7%, up 40 basis points versus prior year ➢ EPS $8.23, up 12%; adjusted EPS $12.29, up 15% or 20% ex.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423001367/0001654954-23-001367-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended December 31, 2022"},{"label":"Revenue","value":"$7,899 million"},{"label":"Net income","value":"$1,328 million"},{"label":"EPS","value":"$2.67"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}