{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-001330","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2024-02-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.189746+00:00","generated_at":"2026-06-06T08:18:08.639679+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Linde Q4 adjusted EPS $3.59, up 14% YoY; FY2024 guidance implies 8-11% ex-FX growth","bullets":["Full-year 2023 sales $32.9B (+5% underlying); adjusted EPS $14.20 (+16%); operating margin 27.6% (+390 bps).","Q4 adjusted operating margin 27.4% (+210 bps); operating cash flow $2.727B (+30%); free cash flow $1.576B.","Project backlog $8.5B; returned $6.4B to shareholders via dividends and buybacks in 2023.","FY2024 adjusted EPS guidance $15.25-$15.65 (8%-11% ex-FX); Q1 guidance $3.58-$3.68 (6%-9% ex-FX).","Americas sales $3.583B (+5%), APAC $1.639B (+5%), EMEA $2.100B (+4%); volume growth in APAC chemicals/energy."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-001330","json":"https://secwatch.observer/filing/0001654954-24-001330.json","markdown":"https://secwatch.observer/filing/0001654954-24-001330.md","text":"https://secwatch.observer/filing/0001654954-24-001330.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424001330/0001654954-24-001330-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424001330/linde_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T08:18:08.639679+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":"e69771b7c811a8a85cf66b2babc13bd5cfbaa4bf","claim":"LINDE PLC reported financial results for quarter and year ended December 31, 2023.","evidence_excerpt":"On February 6, 2024, Linde plc issued a press release setting forth Linde plc’s results of operations for the quarter and year ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424001330/0001654954-24-001330-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter and year ended December 31, 2023"},{"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"}