{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-005420","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.679927+00:00","generated_at":"2026-06-03T00:40:09.931426+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Linde Q1: Adj EPS $3.75 (+10%), sales $8.1B (-1%), adj margin 28.9% (+200bps); FY adj EPS guide $15.30-$15.60","bullets":["Sales $8.1B (-1% YoY), underlying sales +1%; adj operating profit $2.34B (+6%), margin 28.9% (+200bps).","Adjusted EPS $3.75 (+10% YoY); GAAP EPS $3.35 (+9%).","Segment margins: Americas 30.6% (+170bps), APAC 28.1% (+160bps), EMEA 32.9% (+500bps).","Q2 adj EPS guidance $3.70-$3.80; FY adj EPS guidance $15.30-$15.60 (8-10% growth).","Operating cash flow $1.95B, FCF $906M; returned $1.69B to shareholders via dividends & buybacks."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-005420","json":"https://secwatch.observer/filing/0001654954-24-005420.json","markdown":"https://secwatch.observer/filing/0001654954-24-005420.md","text":"https://secwatch.observer/filing/0001654954-24-005420.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424005420/0001654954-24-005420-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424005420/linde_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:40:09.931426+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":"ccad599e03a01e8e80a9743dc5146ef0c30796b4","claim":"LINDE PLC reported the quarter ended March 31, 2024 results: revenue $8,100 million, net income $1,627 million, EPS $3.35. Guidance initiated.","evidence_excerpt":"--- EX-99.1 (PRESS RELEASE) --- EX-99.1 2 linde_ex991.htm PRESS RELEASE linde_ex991.htm EXHIBIT 99.1 Linde Reports First-Quarter 2024 Results First-Quarter Highlights ➢ Sales $8.1 billion, down 1%, underlying sales up 1% ➢ Operating profit $2.1 billion, adjusted operating profit $2.3 billion, up 6% ➢ Operating profit margin 25.9%; adjusted operating profit margin","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424005420/0001654954-24-005420-index.htm","confidence":0.97,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2024"},{"label":"Revenue","value":"$8,100 million"},{"label":"Net income","value":"$1,627 million"},{"label":"EPS","value":"$3.35"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}