Linde plc (LIN) Q2 FY2026 8-K Filings and Company Events

Filings that contain financial statements

• 8-K accession 0001654954-26-007052 (filed July 31, 2026, Item 2.02): furnishes the second-quarter 2026 earnings press release (Exhibit 99.1), which includes a summary non-GAAP reconciliation, statement of income, balance sheet, statement of cash flows and segment information for the quarter ended June 30, 2026.
• 8-K accession 0001654954-26-004202 (filed May 1, 2026, Item 2.02): furnishes the first-quarter 2026 earnings press release (Exhibit 99.1), including a full statement of income, balance sheet, statement of cash flows and segment table for the quarter ended March 31, 2026.
• 8-K accession 0001654954-26-000913 (filed February 5, 2026, Item 2.02): furnishes the fourth-quarter and full-year 2025 earnings press release (Exhibit 99.1), with income statement, balance sheet, cash flow and segment tables covering the quarter and year ended December 31, 2025.
• 8-K accession 0001654954-25-012384 (filed October 31, 2025, Item 2.02): furnishes the third-quarter 2025 earnings press release (Exhibit 99.1), with statement of income, balance sheet, cash flow and segment tables for the quarter ended September 30, 2025.
• 8-K accession 0001654954-25-008771 (filed August 1, 2025, Item 2.02): furnishes the second-quarter 2025 earnings press release (Exhibit 99.1), with statement of income and segment results for the quarter ended June 30, 2025 (comparative full statement of income appears in the exhibit).
• 8-K accession 0001654954-25-004916 (filed May 1, 2025, Item 2.02): furnishes the first-quarter 2025 earnings press release (Exhibit 99.1) for the quarter ended March 31, 2025.

Earnings and guidance

• July 31, 2026 (accession 0001654954-26-007052), Second-quarter 2026 results: sales of $9,289 million, up 9% year over year (underlying sales up 4%); adjusted operating profit of $2,744 million, up 7%, for a 29.5% adjusted operating margin; adjusted diluted EPS of $4.50, up 10%. Operating cash flow was $2,271 million. The company raised full-year 2026 adjusted diluted EPS guidance to $17.70–$17.90 (8%–9% growth) and issued third-quarter guidance of $4.45–$4.55.
• May 1, 2026 (accession 0001654954-26-004202), First-quarter 2026 results: sales of $8,781 million, up 8% (underlying sales up 3%); adjusted operating profit of $2,630 million, up 8%, for a 30.0% adjusted operating margin; adjusted diluted EPS of $4.33, up 10%. Full-year 2026 adjusted diluted EPS guidance was set at $17.60–$17.90 (7%–9% growth).
• February 5, 2026 (accession 0001654954-26-000913), Fourth-quarter and full-year 2025 results: full-year sales of $34.0 billion, up 3%; full-year adjusted operating profit of $10.1 billion (29.8% adjusted operating margin); full-year adjusted diluted EPS of $16.46, up 6%. Fourth-quarter adjusted diluted EPS was $4.20, up 6%. The company guided full-year 2026 adjusted diluted EPS to $17.40–$17.90 (6%–9% growth) and first-quarter 2026 adjusted diluted EPS to $4.20–$4.30.
• October 31, 2025 (accession 0001654954-25-012384), Third-quarter 2025 results: sales of $8,615 million, up 3%; adjusted operating profit of $2,558 million, up 3%, for a 29.7% adjusted operating margin; adjusted diluted EPS of $4.21, up 7%. Full-year 2025 adjusted diluted EPS guidance was narrowed to $16.35–$16.45 (5%–6% growth).
• August 1, 2025 (accession 0001654954-25-008771), Second-quarter 2025 results: sales of $8,495 million, up 3% (underlying sales up 1%); adjusted operating profit of $2,556 million, up 6%, for a 30.1% adjusted operating margin; adjusted diluted EPS of $4.09, up 6%. Full-year 2025 adjusted diluted EPS guidance was set at $16.30–$16.50 (5%–6% growth).
• May 1, 2025 (accession 0001654954-25-004916), First-quarter 2025 results: sales of $8,112 million, flat year over year (underlying sales up 1% on 2% price against 1% lower volumes in the manufacturing and metals & mining end markets); operating profit $2,184 million and adjusted operating profit $2,438 million, up 4%, for a 30.1% adjusted operating margin, up 120 basis points; diluted EPS $3.51, up 5%, and adjusted diluted EPS $3.95, up 5% (8% ex-FX); operating cash flow of $2,161 million, up 11%. The company issued initial full-year 2025 adjusted diluted EPS guidance of $16.20–$16.50 (4%–6% growth) and second-quarter 2025 guidance of $3.95–$4.05.

Capital actions, debt issuance and credit facilities

• May 13, 2026 (accession 0001193125-26-221558), Linde plc issued €600 million Floating Rate Notes due 2028, €500 million 3.200% Notes due 2030 and €500 million 3.800% Notes due 2036 under its European debt issuance programme, for net proceeds of approximately €1,595 million, to be used for general corporate purposes. The notes are guaranteed by Linde GmbH and Linde Inc. and listed on the Luxembourg Stock Exchange (Euro MTF market).
• December 3, 2025 (accession 0001193125-25-306646), Linde plc and certain subsidiaries entered into an unsecured 364-day revolving credit agreement with Bank of America, N.A. as administrative agent and a syndicate of lenders, providing total commitments of $1,500,000,000 for general corporate purposes. The agreement carries no financial maintenance covenant and had no amounts drawn as of the filing date.
• November 20, 2025 (accession 0001193125-25-289724), Linde plc issued €600 million Floating Rate Notes due 2027, €650 million 3.125% Notes due 2032 and €500 million 3.750% Notes due 2038 under the European debt issuance programme, for net proceeds of approximately €1,737 million, for general corporate purposes; notes listed on the Luxembourg Stock Exchange.
• June 5, 2025 (accession 0001193125-25-135992), Linde plc issued ₣225 million 0.6150% Notes due 2029 and ₣275 million 1.0629% Notes due 2033 (Swiss franc notes, dated May 21, 2025), for net proceeds of approximately ₣498.6 million, listed on the SIX Swiss Exchange.
• February 18, 2025 (accession 0001193125-25-028599), Linde plc issued €850 million 2.625% Notes due 2029, €750 million 3.000% Notes due 2033 and €650 million 3.250% Notes due 2037 under the European debt issuance programme, for net proceeds of approximately €2,234 million, for general corporate purposes; notes listed on the Luxembourg Stock Exchange.

Management and board changes

• September 29, 2025 (accession 0001654954-25-011182), Chairman Stephen F. Angel announced his retirement from Linde's board effective January 31, 2026. The board appointed CEO Sanjiv Lamba to the additional role of Chairman effective on Mr. Angel's retirement, with Robert Wood continuing as Lead Independent Director. Separately, the board appointed Sean Durbin, EVP–North America, as Chief Operating Officer effective October 1, 2025.
• August 5, 2025 (accession 0001654954-25-009209), David Strauss, EVP–Chief Human Resources Officer, announced retirement effective March 31, 2026 (his officer role ended September 1, 2025). Desiree Bacher was appointed SVP–Chief Human Resources Officer, effective September 1, 2025, succeeding Mr. Strauss.

Not reflected as M&A

No 8-K reports the signing or closing of a material acquisition or divestiture; the debt-issuance 8-Ks describe use of proceeds only as general corporate purposes. Linde did complete bolt-on transactions in the period, but they are disclosed only in the Form 10-Q (accession 0001628280-26-051289, Liquidity and Capital Resources): acquisitions net of cash acquired of $385 million for the six months ended June 30, 2026, primarily businesses in the Americas and EMEA (versus $270 million a year earlier, primarily in the Americas and APAC), and divestitures and asset sales of $123 million, including proceeds from the sale of a business in the Americas, with a gain on that divestiture reflected in year-to-date other income. These transactions are unnamed and unpriced individually in the periodic filings; all are closed, none pending.