{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-009830","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2024-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.190624+00:00","generated_at":"2026-05-31T13:29:12.480630+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 Q2 adjusted EPS $3.85 (+8% YoY); guides FY24 adj. EPS $15.40-$15.60","bullets":["Sales $8.3B (+1% reported, +3% underlying); adj. operating margin 29.3% (+140 bps).","Adjusted EPS $3.85 (+8% YoY); net income $1,663M; operating profit $2,422M.","Q3 adj. EPS guidance $3.82-$3.92; FY24 adj. EPS $15.40-$15.60 (8-10% growth).","Operating cash flow $1,929M; free cash flow $796M; returned $2.1B to shareholders.","Americas margin 31.7% (+150 bps); EMEA 33.7% (+450 bps); APAC 28.6% (+60 bps)."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-009830","json":"https://secwatch.observer/filing/0001654954-24-009830.json","markdown":"https://secwatch.observer/filing/0001654954-24-009830.md","text":"https://secwatch.observer/filing/0001654954-24-009830.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424009830/0001654954-24-009830-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495424009830/linde_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:29:12.480630+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}