---
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"
generated_at: "2026-06-13T00:39:56.455514+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Linde Q2 adj. EPS $3.57 (+15% YoY); raises FY2023 guidance to $13.80-$14.00

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1707925/000165495423009714/0001654954-23-009714-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1707925/000165495423009714/lin_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-009714
- JSON: https://secwatch.observer/filing/0001654954-23-009714.json
- Plain text: https://secwatch.observer/filing/0001654954-23-009714.txt

## Key facts
- Earnings Releases
  LINDE PLC reported the quarter ended June 30, 2023 results: revenue $8,204 million, net income $1,575 million, EPS $3.19. Guidance raised.
  - Period: the quarter ended June 30, 2023
  - Revenue: $8,204 million
  - Net income: $1,575 million
  - EPS: $3.19
  - Guidance: raised
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495423009714/0001654954-23-009714-index.htm

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