{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-009714","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2023-07-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.933173+00:00","generated_at":"2026-06-13T00:39:56.455514+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 Q2 adj. EPS $3.57 (+15% YoY); raises FY2023 guidance to $13.80-$14.00","bullets":["Adjusted EPS $3.57 (+15% YoY); GAAP EPS $3.19. FY2023 guidance raised to $13.80-$14.00 (12-14% growth).","Sales $8.2B down 3% YoY but underlying up 6% on 7% price; cost pass-through and currency headwinds.","Adjusted operating profit margin 27.9%, up 440 bps YoY; operating cash flow $2.15B; free cash flow $1.29B.","Americas op. profit margin 30.2% (+430 bps); EMEA 29.2% (+420 bps); APAC 28.0% (+220 bps).","Engineering sales $495M (-23% YoY); order intake $294M; backlog $3.4B. Capex guidance $3.5-4.0B."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-009714","json":"https://secwatch.observer/filing/0001654954-23-009714.json","markdown":"https://secwatch.observer/filing/0001654954-23-009714.md","text":"https://secwatch.observer/filing/0001654954-23-009714.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423009714/0001654954-23-009714-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423009714/lin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T00:39:56.455514+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":"8ab6349ee5102ea86348dce9c8dc33ae423e8e5d","claim":"LINDE PLC reported the quarter ended June 30, 2023 results: revenue $8,204 million, net income $1,575 million, EPS $3.19. Guidance raised.","evidence_excerpt":"Woking, UK, July 27, 2023 – Linde plc (NYSE: LIN) today reported second-quarter 2023 net income of $1,575 million and diluted earnings per share of $3.19, up 323% and 331% respectively. Excluding Linde AG purchase accounting impacts and other charges, adjusted net income was $1,760 million, up 12% versus prior year. Adjusted earnings per share was $3.57, 15% above prior year. Linde’s sales for the second quarter were $8,204 million, 3% below prior year but 2% above when excluding cost pass-through and currency.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423009714/0001654954-23-009714-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended June 30, 2023"},{"label":"Revenue","value":"$8,204 million"},{"label":"Net income","value":"$1,575 million"},{"label":"EPS","value":"$3.19"},{"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"}