secwatch.observer — SEC 8-K summary
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Issuer:     LINDE PLC (LIN)
CIK:        0001707925
Form:       8-K
Filed at:   2023-07-27T23:59:59+00:00
Accession:  0001654954-23-009714
Event type: earnings
Sentiment:  positive
Materiality: 0.85
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1707925/000165495423009714/0001654954-23-009714-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1707925/000165495423009714/lin_8k.htm
  HTML page:      https://secwatch.observer/filing/0001654954-23-009714

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