LINDE PLC (LIN) Earnings History

LINDE PLC - Q1 2026 EarningsBeat

Filed at: May 1, 2026, 6:47 AM EDT|Read from source

EXECUTIVE SUMMARY

Linde plc reported a solid first quarter with strong sales growth and EPS expansion, demonstrating resilience in challenging global conditions. The company's operating model and capital allocation discipline continue to drive shareholder value.

POSITIVE HIGHLIGHTS

  • •

    Sales increased 8% year-over-year to $8.8 billion, with underlying sales up 3% driven by price and volume.

    positive
  • •

    Adjusted EPS grew 10% year-over-year to $4.33, exceeding prior year growth.

    positive
  • •

    Operating profit increased 8% year-over-year to $2.6 billion, with adjusted operating profit margin at a strong 30.0%.

    positive
  • •

    Operating cash flow of $2.2 billion increased 4% year-over-year, supporting free cash flow of $898 million.

    positive

CONCERNS & RISKS

  • •

    Adjusted operating profit margin was 30.0%, down 10 basis points year-over-year.

    attention
  • •

    EMEA underlying sales decreased 2% driven by lower volumes in chemicals and energy and manufacturing end markets.

    attention
  • •

    Linde Engineering sales were down 8% year-over-year.

    attention
  • •

    Cash and cash equivalents decreased by $1.1 billion from the prior quarter.

    attention

FINANCIAL METRICS

Revenue
Quarterly
$8.78B
+8.3%
Prior year: $8.11B
Net Income
Quarterly
$1.86B
+11.0%
Prior year: $1.67B
EPS (Diluted)
Quarterly
N/A
N/A
Operating Income
Quarterly
$2.44B
+11.7%
Prior year: $2.18B
EPS (Basic)
Quarterly
$4.00
+13.3%
Prior year: $3.53

MARGIN ANALYSIS

Operating Margin
Current Quarter
27.8%
Prior Year
26.9%
YoY Change
+86 bps
Net Margin
Current Quarter
21.1%
Prior Year
20.6%
YoY Change
+52 bps

Margin expansion indicates improving profitability and operational efficiency. Measured in basis points (bps): 100 bps = 1.0%.

REVENUE BY SEGMENT — Q1 2026 2026

VISUAL OVERVIEW

|
Americas
0.0%
N/A
CC: +6.0%
APAC
0.0%
N/A
CC: +6.0%
EMEA
0.0%
N/A
CC: -2.0%
Engineering
0.0%
N/A
Other
0.0%
N/A

DETAILED BREAKDOWN

|
SegmentCurrentPrior YrYoY% TotalCC
Americas
N/A———+6.0%
APAC
N/A———+6.0%
EMEA
N/A———-2.0%
Engineering
N/A————
Other
N/A————
Total Revenue$0.00M——100.0%—

Segment performance shows business unit health and growth drivers. Constant currency (CC) removes FX impact for like-for-like comparison.

MANAGEMENT GUIDANCE

FY2026

adjusted diluted EPS
$17.60—$17.90
Mid-point: $17.75
"up 7% to 9%, assuming favorable currency of 1%"

Q2 2026

adjusted diluted EPS
$4.40—$4.50
Mid-point: $4.45
"up 8% to 10% versus prior-year quarter or 7% to 9% when excluding estimated favorable currency of 1%"

Forward-looking guidance is subject to change and does not constitute a guarantee. Actual results may differ materially from these estimates.

EARNINGS CALL —

Call date
2026-05-01
Tone
N/A
Hedge density
N/A
Deflection rate
N/A

SPECIAL ITEMS & ADJUSTMENTS

Q1 2026
Cost reduction program and other charges
No charges in Q1 2026.
+$0M
$0.00 per share
Q1 2025
Cost reduction program and other charges
Primarily related to severance.
+$55M
$0.08 per share
Q1 2026
Purchase accounting impacts - Linde AG
To adjust for purchase accounting impacts related to the merger.
+$191M
$0.35 per share
Q1 2025
Purchase accounting impacts - Linde AG
To adjust for purchase accounting impacts related to the merger.
+$199M
$0.36 per share
Total Impact
+$445M$0.79 per share

Special items are non-recurring events that may distort period-over-period comparisons. Analysts typically adjust for these when calculating normalized earnings.

MANAGEMENT COMMENTARY

Linde employees delivered another solid quarter with 10% EPS growth, 30% operating margin and 24% return on capital under increasingly challenging global conditions.

— LINDE PLC, Q1 2026 2026 Earnings Call

These results underscore the resiliency of our operating model, discipline of capital allocation and perseverance of management actions.

— LINDE PLC, Q1 2026 2026 Earnings Call

Looking ahead, I’m confident the Linde team will continue to create shareholder value in any environment.

— LINDE PLC, Q1 2026 2026 Earnings Call

Commentary excerpts from earnings call transcripts provide management's perspective on performance, strategy, and outlook. Always review full transcripts for complete context.

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Analysis

Linde's Engineering Pivot Grew 16% — Wall Street Isn't Pricing It