---
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"
generated_at: "2026-06-06T08:18:08.639679+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Linde Q4 adjusted EPS $3.59, up 14% YoY; FY2024 guidance implies 8-11% ex-FX growth

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-24-001330
- JSON: https://secwatch.observer/filing/0001654954-24-001330.json
- Plain text: https://secwatch.observer/filing/0001654954-24-001330.txt

## Key facts
- Earnings Releases
  LINDE PLC reported financial results for quarter and year ended December 31, 2023.
  - Period: quarter and year ended December 31, 2023
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495424001330/0001654954-24-001330-index.htm

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