secwatch.observer — SEC 8-K summary
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Issuer:     LINDE PLC (LIN)
CIK:        0001707925
Form:       8-K
Filed at:   2023-04-27T23:59:59+00:00
Accession:  0001654954-23-005242
Event type: earnings
Sentiment:  positive
Materiality: 0.85
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1707925/000165495423005242/0001654954-23-005242-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1707925/000165495423005242/lin_8k.htm
  HTML page:      https://secwatch.observer/filing/0001654954-23-005242

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer