secwatch.observer — SEC 8-K summary
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Issuer:     LINDE PLC (LIN)
CIK:        0001707925
Form:       8-K
Filed at:   2026-05-01T23:59:59+00:00
Accession:  0001654954-26-004202
Event type: earnings
Sentiment:  positive
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1707925/000165495426004202/0001654954-26-004202-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1707925/000165495426004202/lin_8k.htm
  HTML page:      https://secwatch.observer/filing/0001654954-26-004202

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