---
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"
generated_at: "2026-06-09T08:39:48.073583+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Linde Q3 adj EPS $3.63, up 17% YoY; raises FY guidance; moving to Nasdaq Nov 7

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 3.01, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-013397
- JSON: https://secwatch.observer/filing/0001654954-23-013397.json
- Plain text: https://secwatch.observer/filing/0001654954-23-013397.txt

## Key facts
- Earnings Releases
  LINDE PLC reported the quarter ended September 30, 2023 results: revenue $8,155 million, net income $1,565 million, EPS $3.19. Guidance raised.
  - Period: the quarter ended September 30, 2023
  - Revenue: $8,155 million
  - Net income: $1,565 million
  - EPS: $3.19
  - Guidance: raised
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495423013397/0001654954-23-013397-index.htm

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