{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-005242","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2023-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.141918+00:00","generated_at":"2026-06-16T09:10:21.261060+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Linde Q1 adjusted EPS $3.42 beats estimates; raises FY 2023 guidance to $13.45-$13.85","bullets":["Adjusted EPS $3.42, up 17% YoY; GAAP EPS $3.06, up 33% YoY.","Sales $8.2B flat YoY (+3% ex. FX); underlying sales +8% from pricing.","Adjusted operating margin 26.9%, up 370 bps; record ROC 24.0%.","Raises FY 2023 adjusted EPS guidance to $13.45-$13.85 (9%-13% growth).","Free cash flow $1,079M; returned $1.47B to shareholders in Q1."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-005242","json":"https://secwatch.observer/filing/0001654954-23-005242.json","markdown":"https://secwatch.observer/filing/0001654954-23-005242.md","text":"https://secwatch.observer/filing/0001654954-23-005242.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423005242/0001654954-23-005242-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423005242/lin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T09:10:21.261060+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":"40492e891d32eed642fcbb2d424e652abfc5aa08","claim":"LINDE PLC reported the quarter ended March 31, 2023 results: revenue $8,193 million, net income $1,516 million, EPS $3.06 per diluted share. Guidance raised.","evidence_excerpt":"(PRESS RELEASE) --- EX-99.1 2 lin_ex991.htm PRESS RELEASE lin_ex991.htm EXHIBIT 99.1 Page 1 of 10 Linde Reports First-Quarter 2023 Results First-Quarter Highlights · Sales $8.2 billion, flat YoY, up 3% ex. FX · Operating profit $1.9 billion, adjusted operating profit $2.2 billion, up 16% · Operating profit margin 23.6%; adjusted operating profit margin 26.9%,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423005242/0001654954-23-005242-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2023"},{"label":"Revenue","value":"$8,193 million"},{"label":"Net income","value":"$1,516 million"},{"label":"EPS","value":"$3.06 per diluted share"},{"label":"Guidance","value":"raised"},{"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"}