---
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"
generated_at: "2026-05-31T13:29:12.480630+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Linde Q2 adjusted EPS $3.85 (+8% YoY); guides FY24 adj. EPS $15.40-$15.60

## Summary
- 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).

## SEC filing metadata
- 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
- 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/1707925/000165495424009830/0001654954-24-009830-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1707925/000165495424009830/linde_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-24-009830
- JSON: https://secwatch.observer/filing/0001654954-24-009830.json
- Plain text: https://secwatch.observer/filing/0001654954-24-009830.txt

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