---
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"
generated_at: "2026-06-03T00:40:09.931426+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Linde Q1: Adj EPS $3.75 (+10%), sales $8.1B (-1%), adj margin 28.9% (+200bps); FY adj EPS guide $15.30-$15.60

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-24-005420
- JSON: https://secwatch.observer/filing/0001654954-24-005420.json
- Plain text: https://secwatch.observer/filing/0001654954-24-005420.txt

## Key facts
- Earnings Releases
  LINDE PLC reported the quarter ended March 31, 2024 results: revenue $8,100 million, net income $1,627 million, EPS $3.35. Guidance initiated.
  - Period: the quarter ended March 31, 2024
  - Revenue: $8,100 million
  - Net income: $1,627 million
  - EPS: $3.35
  - Guidance: initiated
  - Result: reported results
  source text: --- 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_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495424005420/0001654954-24-005420-index.htm

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