{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-26-007052","form_type":"8-K","ticker":"LIN","cik":"0001707925","company_name":"LINDE PLC","filed_at":"2026-07-31T11:24:29+00:00","discovered_at":"2026-07-31T11:25:00.296398+00:00","generated_at":"2026-07-31T11:25:07.320332+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Linde Q2 2026: Sales $9.3B (+9%), adj. EPS $4.50 (+10%), FY guidance 8-9% growth","bullets":["Sales $9.3B, up 9% YoY; underlying sales +4% on 2% price and 2% volume.","Adjusted EPS $4.50, up 10% YoY; GAAP EPS $4.15, up 11%.","Adjusted operating margin 29.5%; operating cash flow $2.3B, up 3%.","FY 2026 adj. EPS guidance $17.70-$17.90 (8-9% growth); Q3 guidance $4.45-$4.55.","Project backlog $11B; sale of gas backlog record $8.1B; signed new U.S. electronics contract."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-007052","json":"https://secwatch.observer/filing/0001654954-26-007052.json","markdown":"https://secwatch.observer/filing/0001654954-26-007052.md","text":"https://secwatch.observer/filing/0001654954-26-007052.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707925/000165495426007052/0001654954-26-007052-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707925/000165495426007052/lin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-31T11:25:07.320332+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"}