secwatch.observer — SEC 8-K summary
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Issuer:     LINDE PLC (LIN)
CIK:        0001707925
Form:       8-K
Filed at:   2024-05-02T23:59:59+00:00
Accession:  0001654954-24-005420
Event type: earnings
Sentiment:  positive
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1707925/000165495424005420/0001654954-24-005420-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1707925/000165495424005420/linde_8k.htm
  HTML page:      https://secwatch.observer/filing/0001654954-24-005420

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer