---
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"
generated_at: "2026-05-15T00:20:34.360573+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Linde Q1 2026: EPS $3.98 (+13%), sales $8.8B (+8%), guides FY adj EPS $17.60-$17.90

## Summary
- 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%.

## SEC filing metadata
- 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
- 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/1707925/000165495426004202/0001654954-26-004202-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1707925/000165495426004202/lin_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-26-004202
- JSON: https://secwatch.observer/filing/0001654954-26-004202.json
- Plain text: https://secwatch.observer/filing/0001654954-26-004202.txt

## Key facts
- Earnings Releases
  LINDE PLC reported the quarter ended March 31, 2026 results: revenue $8,781 million, net income $1,857 million, EPS $3.98. Guidance reaffirmed.
  - Period: the quarter ended March 31, 2026
  - Revenue: $8,781 million
  - Net income: $1,857 million
  - EPS: $3.98
  - Guidance: reaffirmed
  - Result: reported results
  source text: --- 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_url: https://www.sec.gov/Archives/edgar/data/1707925/000165495426004202/0001654954-26-004202-index.htm

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