---
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"
generated_at: "2026-07-31T11:25:07.320332+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Linde Q2 2026: Sales $9.3B (+9%), adj. EPS $4.50 (+10%), FY guidance 8-9% growth

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-26-007052
- JSON: https://secwatch.observer/filing/0001654954-26-007052.json
- Plain text: https://secwatch.observer/filing/0001654954-26-007052.txt

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