{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-26-004202","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2026-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.779965+00:00","generated_at":"2026-05-15T00:20:34.360573+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 2026: EPS $3.98 (+13%), sales $8.8B (+8%), guides FY adj EPS $17.60-$17.90","bullets":["Sales $8.78B (+8% YoY), underlying +3%; op profit $2.44B, adj op profit $2.63B (+8%).","GAAP EPS $3.98 (+13%); adj EPS $4.33 (+10% YoY).","Operating cash flow $2.24B (+4%); free cash flow $898M; returned $1.545B to shareholders.","Q2 adj EPS guide $4.40-$4.50 (up 8-10% YoY); FY adj EPS $17.60-$17.90 (up 7-9%).","Americas sales +10% YoY, APAC +11%, EMEA +7%, Engineering -8%."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-004202","json":"https://secwatch.observer/filing/0001654954-26-004202.json","markdown":"https://secwatch.observer/filing/0001654954-26-004202.md","text":"https://secwatch.observer/filing/0001654954-26-004202.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495426004202/0001654954-26-004202-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495426004202/lin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:20:34.360573+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":"d97ee398838d9eb586a21f3649a40e873c5b27eb","claim":"LINDE PLC reported the quarter ended March 31, 2026 results: revenue $8,781 million, net income $1,857 million, EPS $3.98. Guidance reaffirmed.","evidence_excerpt":"--- EX-99.1 (PRESS RELEASE) --- EX-99.1 2 lin_ex991.htm PRESS RELEASE lin_ex991.htm EXHIBIT 99.1 Linde Reports First-Quarter 2026 Results First-Quarter Highlights ➢ Sales $8.8 billion, up 8% YoY, underlying sales up 3% ➢ Operating profit $2.4 billion, adjusted operating profit $2.6 billion, up 8% ➢ Operating profit margin 27.8%; adjusted operating profit","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707925/000165495426004202/0001654954-26-004202-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2026"},{"label":"Revenue","value":"$8,781 million"},{"label":"Net income","value":"$1,857 million"},{"label":"EPS","value":"$3.98"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}