---
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"
generated_at: "2026-06-16T09:10:21.261060+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Linde Q1 adjusted EPS $3.42 beats estimates; raises FY 2023 guidance to $13.45-$13.85

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-005242
- JSON: https://secwatch.observer/filing/0001654954-23-005242.json
- Plain text: https://secwatch.observer/filing/0001654954-23-005242.txt

## Key facts
- Earnings Releases
  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.
  - Period: the quarter ended March 31, 2023
  - Revenue: $8,193 million
  - Net income: $1,516 million
  - EPS: $3.06 per diluted share
  - Guidance: raised
  - Result: reported results
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495423005242/0001654954-23-005242-index.htm

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