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LIN · 10-Q filed May 1, 2026

LIN earnings analysis

What we found in LIN's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Linde plc reported Q1 2026 results with revenue of $8.78 billion, an 8% increase from Q1 2025, beating estimates of $8.58 billion. However, diluted EPS came in at $3.98, falling short of the expected $4.27. The Americas and APAC segments saw robust growth, while the engineering segment faced a decline.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Solid Revenue Growth
Revenue reached $8.78 billion, up 8% YoY, exceeding estimates of $8.58 billion.
Improved Operating Margin
Operating margin improved to 27.8%, up from 26.9% a year ago.
Strong EPS Growth
Diluted EPS increased by 13% YoY to $3.98, though missed expectations.
Strong Cash Flow
Operating cash flow was $2.24 billion, an increase of 4% YoY.
Segment Growth in Americas
Americas segment sales rose 10% YoY to $4.03 billion.
Increased Capex
Capex intensity was high at $1.34 billion, reflecting investments in growth.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Debt Levels
Debt increased by $336 million in Q1 2026 compared to a net increase of $1.49 billion in Q1 2025.
Currency Fluctuations
Currency translation contributed 5% to revenue, exposing Linde to currency risk.
Decline in Engineering Segment
The engineering segment revenue dropped by 8% YoY to $517 million.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$3.98
Operating margin
27.8%
Segment
Americas: $4,025M
Segment
EMEA: $2,171M
Segment
APAC: $1,701M
Segment
Engineering: $517M
Segment
Other: $367M
Guidance

What they said about what is next.

Full-year adjusted EPS guidance raised to $17.60 - $17.90, indicating 7% to 9% growth.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

Read the next one first.

We read every filing LIN makes the day it lands, and put it next to what the options market did about it. Members get both, and an alert when a filing arrives.

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