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Linde PLC (LIN) Fundamental Analysis & AI Grade 2026

LIN Nasdaq Industrial Inorganic Chemicals L2 CIK: 0001707925
Updated This Month • Analysis: May 6, 2026 • SEC Data: 2026-03-31
Combined AI Grade
A
75% Confidence
AGREEMENT
B
68% Conf
A
82% Conf

📊 LIN Key Takeaways

Revenue: $8.8B
Net Margin: 21.1%
Free Cash Flow: $898.0M
Current Ratio: 0.83x
Debt/Equity: 0.56x
EPS: $3.98
AI Grade: B with 68% confidence
Linde PLC (LIN) receives a A fundamental grade with 75% confidence from our AI analysis based on SEC 10-K filings. With revenue of $8.8B, net profit margin of 21.1%, and return on equity (ROE) of 4.8%, Linde PLC demonstrates strong fundamentals in the Materials sector. Below is our complete LIN stock analysis for 2026.

Is Linde PLC (LIN) a Good Investment?

Claude

Linde demonstrates exceptional operating profitability (27.8% margins) and solid free cash flow generation ($898M), but concerning liquidity metrics (current ratio 0.83x, quick ratio 0.69x) and anomalously high revenue growth (+13,427% YoY, likely acquisition-driven) warrant caution. Capital-intensive operations produce weak returns on equity (4.8%) and assets (2.2%) despite strong margins.

ChatGPT

Linde demonstrates durable profitability (26% operating margin, 20% net margin) and strong cash generation, producing $5.1B of FCF with a 15% margin. Moderate leverage and 15.5x interest coverage support continued capex and disciplined capital returns, with EPS growth outpacing net income. While liquidity is below 1x and net income dipped slightly YoY, the business appears resilient and cash-rich.

Linde PLC Key Strengths (LIN)

Claude
  • + Exceptional operating margin of 27.8% and net margin of 21.1% indicate efficient operations
  • + Healthy free cash flow generation of $898M with 10.2% FCF margin supports dividend and debt service
  • + Moderate leverage at 0.56x debt-to-equity provides balance sheet flexibility
ChatGPT
  • + High margins and returns (26% operating, 18% ROE)
  • + Strong free cash flow generation (15% FCF margin)
  • + Healthy balance sheet with moderate leverage and 15.5x coverage

LIN Stock Risks: Linde PLC Investment Risks

Claude
  • ! Critical liquidity concern: current ratio of 0.83x and quick ratio of 0.69x both below 1.0 indicate potential short-term cash constraints
  • ! Severely depressed returns on equity (4.8%) and assets (2.2%) despite strong margins signal capital-intensive model with limited value creation
  • ! Anomalous revenue growth of +13,427% YoY suggests acquisition impact or data quality issues, obscuring organic growth assessment
ChatGPT
  • ! Sub-1.0 liquidity ratios (current 0.88x, quick 0.74x)
  • ! Capital-intensive growth requiring sustained high capex execution
  • ! Cyclical end-market and energy cost exposure affecting volumes and contracts

Key Metrics to Watch

Claude
  • * Improvement in working capital and current ratio toward 1.0+ range
  • * Organic revenue growth rate excluding acquisition effects
  • * Return on equity trend and capital efficiency improvements
ChatGPT
  • * Free cash flow margin
  • * Interest coverage

Linde PLC (LIN) Financial Metrics & Key Ratios

Revenue
$8.8B
Net Income
$1.9B
EPS (Diluted)
$3.98
Free Cash Flow
$898.0M
Total Assets
$86.3B
Cash Position
$4.0B

💡 AI Analyst Insight

The current ratio below 1.0x warrants monitoring of short-term liquidity.

LIN Profit Margin, ROE & Profitability Analysis

Gross Margin N/A
Operating Margin 27.8%
Net Margin 21.1%
ROE 4.8%
ROA 2.2%
FCF Margin 10.2%

LIN vs Materials Sector: How Linde PLC Compares

How Linde PLC compares to Materials sector averages

Net Margin
LIN 21.1%
vs
Sector Avg 10.0%
LIN Sector
ROE
LIN 4.8%
vs
Sector Avg 14.0%
LIN Sector
Current Ratio
LIN 0.8x
vs
Sector Avg 1.6x
LIN Sector
Debt/Equity
LIN 0.6x
vs
Sector Avg 0.6x
LIN Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Linde PLC Stock Overvalued? LIN Valuation Analysis 2026

Based on fundamental analysis, Linde PLC has mixed fundamental signals relative to the Materials sector in 2026.

Return on Equity
4.8%
Sector avg: 14%
Net Profit Margin
21.1%
Sector avg: 10%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.56x
Sector avg: 0.6x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Linde PLC Balance Sheet: LIN Debt, Cash & Liquidity

Current Ratio
0.83x
Quick Ratio
0.69x
Debt/Equity
0.56x
Debt/Assets
53.6%
Interest Coverage
4.24x
Long-term Debt
$21.5B

LIN Revenue & Earnings Growth: 5-Year Financial Trend

LIN 5-year financial data: Year 2021: Revenue $30.8B, Net Income $2.3B, EPS $4.19. Year 2022: Revenue $33.4B, Net Income $2.5B, EPS $4.71. Year 2023: Revenue $33.4B, Net Income $3.8B, EPS $7.33. Year 2024: Revenue $33.4B, Net Income $4.1B, EPS $8.23. Year 2025: Revenue $34.0B, Net Income $6.2B, EPS $12.59.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Linde PLC's revenue has grown significantly by 10% over the 5-year period, indicating strong business expansion. The most recent EPS of $12.59 reflects profitable operations.

LIN Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
10.2%
Free cash flow / Revenue

LIN Quarterly Earnings & Performance

Quarterly financial performance data for Linde PLC including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $8.1B $1.7B $3.51
Q3 2025 $8.4B $1.6B $3.22
Q2 2025 $8.3B $1.7B $3.44
Q1 2025 $8.1B $1.6B $3.35
Q3 2024 $8.2B $1.6B $3.19
Q2 2024 $8.2B $1.6B $3.19
Q1 2024 $8.1B $1.5B $3.06
Q3 2023 $8.2B $1.3B $2.54

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Linde PLC Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$2.2B
Cash generated from operations
Stock Buybacks
$807.0M
Shares repurchased (TTM)
Capital Expenditures
$1.3B
Investment in assets
Dividends Paid
$741.0M
Returned to shareholders

LIN SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Linde PLC (CIK: 0001707925)

📋 Recent SEC Filings

Date Form Document Action
May 18, 2026 4 xslF345X06/wk-form4_1779133911.xml View →
May 13, 2026 8-K d108557d8k.htm View →
May 1, 2026 10-Q lin-20260331.htm View →
May 1, 2026 8-K lin_8k.htm View →
Apr 29, 2026 DEF 14A lin-20260429.htm View →

Frequently Asked Questions about LIN

What is the AI rating for LIN?

Linde PLC (LIN) has a Combined AI Grade of A from Claude (B) and ChatGPT (A) with 75% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are LIN's key strengths?

Claude: Exceptional operating margin of 27.8% and net margin of 21.1% indicate efficient operations. Healthy free cash flow generation of $898M with 10.2% FCF margin supports dividend and debt service. ChatGPT: High margins and returns (26% operating, 18% ROE). Strong free cash flow generation (15% FCF margin).

What are the risks of investing in LIN?

Claude: Critical liquidity concern: current ratio of 0.83x and quick ratio of 0.69x both below 1.0 indicate potential short-term cash constraints. Severely depressed returns on equity (4.8%) and assets (2.2%) despite strong margins signal capital-intensive model with limited value creation. ChatGPT: Sub-1.0 liquidity ratios (current 0.88x, quick 0.74x). Capital-intensive growth requiring sustained high capex execution.

What is LIN's revenue and growth?

Linde PLC reported revenue of $8.8B.

Does LIN pay dividends?

Linde PLC pays dividends, with $741.0M distributed to shareholders in the trailing twelve months.

Where can I find LIN SEC filings?

Official SEC filings for Linde PLC (CIK: 0001707925) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is LIN's EPS?

Linde PLC has a diluted EPS of $3.98.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is LIN's fundamental grade?

Based on our AI fundamental analysis in May 2026, Linde PLC has a A grade with 75% confidence. The AI analysis suggests favorable fundamentals based on SEC filings. This is not investment advice.

Is LIN stock overvalued or undervalued?

Valuation metrics for LIN: ROE of 4.8% (sector avg: 14%), net margin of 21.1% (sector avg: 10%). Compare these metrics with sector averages to assess valuation.

What is LIN's AI grade for 2026?

Our dual AI analysis gives Linde PLC a combined A grade for 2026. Revenue is data pending, with profitability above sector average. Always conduct your own research.

What is LIN's free cash flow?

Linde PLC's operating cash flow is $2.2B, with capital expenditures of $1.3B. FCF margin is 10.2%.

How does LIN compare to other Materials stocks?

Vs Materials sector averages: Net margin 21.1% (avg: 10%), ROE 4.8% (avg: 14%), current ratio 0.83 (avg: 1.6).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 6, 2026 | Data as of: 2026-03-31 | Powered by Claude AI