{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-013397","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2023-10-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.123652+00:00","generated_at":"2026-06-09T08:39:48.073583+00:00","sec_items":["2.02","3.01","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Linde Q3 adj EPS $3.63, up 17% YoY; raises FY guidance; moving to Nasdaq Nov 7","bullets":["Q3 adj EPS $3.63 vs $3.10 prior year (+17%); revenue $8.2B, down 7% YoY but underlying sales up 3%.","Adj operating profit margin 28.3%, up 550 bps; full-year adj EPS guidance raised to $14.00-$14.10 (14-15% growth).","Q3 operating cash flow $2.5B, free cash flow $1.6B; returned $1.8B to shareholders via dividends and buybacks.","Voluntarily transferring NYSE listing to Nasdaq effective Nov 7, 2023; symbol 'LIN' unchanged.","Americas op. profit margin 29.6%, EMEA 30.1%, APAC 28.0%; all segments improved YoY."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-013397","json":"https://secwatch.observer/filing/0001654954-23-013397.json","markdown":"https://secwatch.observer/filing/0001654954-23-013397.md","text":"https://secwatch.observer/filing/0001654954-23-013397.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423013397/0001654954-23-013397-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423013397/lin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T08:39:48.073583+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":"fcd9e9501adb52ddc99fa21100be3502743e2f84","claim":"LINDE PLC reported the quarter ended September 30, 2023 results: revenue $8,155 million, net income $1,565 million, EPS $3.19. Guidance raised.","evidence_excerpt":"charges, adjusted net income was $1,783 million, up 15% versus prior year. Adjusted earnings per share was $3.63, 17% above prior year. Linde’s sales for the third quarter were $8,155 million, 7% below prior year but underlying sales increased 3% from 5% price attainment partially offset by 2% lower volumes. Third quarter operating profit was $2,052 million. Adjusted","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495423013397/0001654954-23-013397-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended September 30, 2023"},{"label":"Revenue","value":"$8,155 million"},{"label":"Net income","value":"$1,565 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"}