---
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"
generated_at: "2026-06-19T23:00:57.450730+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Linde Q4 adj. EPS $3.16 (+14% YoY); FY23 adj. EPS guidance $13.15-$13.55 (9-12% ex-FX)

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1707925/000165495423001367/0001654954-23-001367-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1707925/000165495423001367/lin_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-001367
- JSON: https://secwatch.observer/filing/0001654954-23-001367.json
- Plain text: https://secwatch.observer/filing/0001654954-23-001367.txt

## Key facts
- Earnings Releases
  LINDE PLC reported the year ended December 31, 2022 results: revenue $33.4 billion, EPS $8.23. Guidance initiated.
  - Period: the year ended December 31, 2022
  - Revenue: $33.4 billion
  - EPS: $8.23
  - Guidance: initiated
  - Result: reported results
  source text: For full-year 2022, sales were $33.4 billion, 8% above 2021.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495423001367/0001654954-23-001367-index.htm
- Earnings Releases
  LINDE PLC reported the quarter ended December 31, 2022 results: revenue $7,899 million, net income $1,328 million, EPS $2.67. Guidance initiated.
  - Period: the quarter ended December 31, 2022
  - Revenue: $7,899 million
  - Net income: $1,328 million
  - EPS: $2.67
  - Guidance: initiated
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495423001367/0001654954-23-001367-index.htm

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