Filings monitor · LIN

What LINDE PLC's SEC filings said

10-Q for 2026Q3, filed 29 Oct 2026, and 1 8-K since. Each line is something a filing stated, ranked by score and linked to its source.

Ranked highest

1. Capital Expenditure Program66 · importance in its document · 10-Q · 2026Q3
   Linde spent $4.172 billion on capital expenditures in the nine months ended September 30, 2026, up $369 million from the prior-year period. The increase primarily reflected investment in new plants and production equipment to meet backlog…
2. Order Backlog and Book-to-Bill65 · importance in its document · 10-Q · 2026Q3
   At September 30, 2026, Linde reported approximately $7.9 billion of sale-of-gas large projects under construction. The amount represents the total estimated capital cost of those plants, indicating substantial ongoing project execution…
3. Capital Allocation59 · importance in its document · 10-Q · 2026Q3
   Linde used $2,606 million for net purchases of ordinary shares during the first nine months of 2026, compared with $3,191 million in the prior-year period. Cash dividends to Linde plc shareholders were $2,214 million, up $101 million year…
4. Operating Cash Flow Trends50 · importance in its document · 10-Q · 2026Q3
   Cash provided by operating activities was $7,680 million for the nine months ended September 30, 2026, up $360 million, or 5%, year over year. Higher net income adjusted for non-cash charges drove the increase, partly offset by higher…
5. Guidance / Outlook47 · importance in its document · 8-K exhibit · 29 Oct 2026
   For fourth-quarter 2026, Linde expects adjusted diluted EPS of $4.40 to $4.50, up 5% to 7% year over year. The company expects no foreign-currency translation impact in the fourth quarter. Full-year 2026 adjusted diluted EPS guidance is…

Ranked by score, 0–100. A topic read from a document carries its importance within that document; an 8-K event carries the rule score that ranks a filing among filings. Neither is about the share price, and the two scales are named on each row because they are not the same measure.

Latest report: 10-Q · 2026Q3 filed 29 Oct 2026

Full report · Filing on EDGAR

• Capital Expenditure ProgramImportance 66
  Linde spent $4.172 billion on capital expenditures in the nine months ended September 30, 2026, up $369 million from the prior-year period. The increase primarily reflected investment in new plants and production…
• Order Backlog and Book-to-BillImportance 65 · +1 more on this subject
  At September 30, 2026, Linde reported approximately $7.9 billion of sale-of-gas large projects under construction. The amount represents the total estimated capital cost of those plants, indicating substantial ongoing…
• Capital AllocationImportance 59
  Linde used $2,606 million for net purchases of ordinary shares during the first nine months of 2026, compared with $3,191 million in the prior-year period. Cash dividends to Linde plc shareholders were $2,214 million,…
• Operating Cash Flow TrendsImportance 50
  Cash provided by operating activities was $7,680 million for the nine months ended September 30, 2026, up $360 million, or 5%, year over year. Higher net income adjusted for non-cash charges drove the increase, partly…
• Headcount / RestructuringImportance 48
  Linde recorded a $425 million segment-level charge for cost reduction program and other charges in third-quarter 2026, including $200 million of global severance charges and $42 million of other cost-reduction charges.…
• Strategic Cost ReductionImportance 48
  Linde recognized a 2026 cost reduction program during the third quarter of 2026, with charges increasing $436 million for the quarter and $381 million for the nine months ended September 30, 2026. The program included…
• Gross Margin DriversImportance 48
  Cost of sales, excluding depreciation and amortization, rose $583 million, or 13%, in third-quarter 2026 and $1,504 million, or 12%, in the first nine months. Cost of sales increased to 52.8% of sales for the quarter…
• Outstanding IndebtednessImportance 46
  During the first nine months of 2026, Linde issued €1.6 billion of Euro-denominated notes and repaid $925 million of U.S. dollar-denominated notes and €700 million of Euro-denominated notes. Cash provided by debt was…
• Geographic Market CommentaryImportance 44
  Americas sales increased 11% in the third quarter and 10% year to date; pricing contributed 6% to quarterly growth, and volumes contributed 3% in both periods. EMEA sales increased 7% in both periods, with quarterly…
• Segment Revenue PerformanceImportance 39 · +1 more on this subject
  Third-quarter 2026 sales were $3,601 million in Americas, up 11%; $2,327 million in EMEA, up 7%; and $1,950 million in APAC, up 12%. Americas growth included 6% from pricing and 3% from volume, while APAC growth…
• Operating Margin DriversImportance 36
  GAAP operating profit fell $217 million, or 9%, to $2,150 million in third-quarter 2026, and operating margin declined to 22.9% from 27.5%. Cost reduction program charges and cost inflation drove the quarterly decline,…
• Net Income and ProfitabilityImportance 31
  Third-quarter 2026 net income attributable to Linde plc decreased $237 million, or 12%, to $1,692 million, while diluted EPS fell 11% to $3.66 from $4.09. The company attributed the EPS decrease to lower net income,…

8-K filings last 12 months

• Guidance issued29 Oct 2026 · 8-K Item 2.02 · Routine · rule score 25
  “Page 2 of 15 Attachments: Summary Non-GAAP Reconciliations, Statements of Income, Balance Sheets, Statements of Cash Flows, Segment Information and Appendix: Non-GAAP Measures and Reconciliations. *Note: We are providing adjusted earnings…”
  Read from the attached exhibit: Guidance / Outlook · Engineering Project Demand · Revenue Performance and Mix
• Guidance issued31 Jul 2026 · 8-K Item 2.02 · Routine · rule score 25
  “Page 2/10 Attachments: Summary Non-GAAP Reconciliations, Statements of Income, Balance Sheets, Statements of Cash Flows, Segment Information and Appendix: Non-GAAP Measures and Reconciliations. *Note: We are providing adjusted earnings…”
  Read from the attached exhibit: Guidance and Outlook · Capital Expenditure Program · Order Backlog and Book-to-Bill
• Guidance issued1 May 2026 · 8-K Item 2.02 · Routine · rule score 25
  “Page 2/13 *Note: We are providing adjusted earnings per share (“EPS”) guidance for 2026.”
• Guidance issued5 Feb 2026 · 8-K Item 2.02 · Routine · rule score 25
  “Attachments: Summary Non-GAAP Reconciliations, Statements of Income, Balance Sheets, Statements of Cash Flows, Segment Information and Appendix: Non-GAAP Measures and Reconciliations. *Note: We are providing adjusted earnings per share…”
• New debt3 Dec 2025 · 8-K Items 1.01, 2.03 · Routine · rule score 10
  “364-Day Credit Agreement On December 3, 2025, Linde plc (the “Company”) and certain of its subsidiaries entered into an unsecured 364-day revolving credit agreement (the “Credit Agreement”) with Bank of America, N.A., as administrative…”

Earlier reports

• 10-Q · 2026Q2filed 31 Jul 2026
  Capital Expenditure Program · Outstanding Indebtedness · Order Backlog and Book-to-Bill

Topics are read from the text of the 10-K, 10-Q or the exhibit attached to an 8-K, each linked to the passage it came from. 8-K events are labelled by fixed rules from the item codes and the filing text — the same rules for every company and every year. The Full Picture merges these with earnings calls and news.