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10-QPeriod: Q1 FY2024

LINDE PLC Quarterly Report for Q1 Ended Mar 31, 2024

Filed May 2, 2024For Securities:LIN

Summary

Linde plc reported solid financial results for the first quarter of 2024, demonstrating resilience and effective operational management. While reported sales saw a slight decrease of 1% to $8.1 billion compared to the prior year, driven by cost pass-through and lower volumes, adjusted operating profit increased by a robust 6% to $2.34 billion. This growth was underpinned by higher pricing and significant productivity initiatives, which more than offset inflationary pressures and volume declines. Profitability metrics showed strong improvement, with reported operating profit up 8% to $2.1 billion and adjusted diluted earnings per share (EPS) rising 10% to $3.75. The company also continued its commitment to shareholder returns, with significant share repurchases and a notable increase in quarterly dividends. Linde maintains a strong liquidity position with substantial cash on hand and undrawn credit facilities, indicating financial stability and flexibility.

Financial Statements
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Key Highlights

  • 1Adjusted operating profit increased by 6% to $2,341 million, driven by pricing and productivity gains, indicating strong underlying business performance.
  • 2Adjusted diluted Earnings Per Share (EPS) grew by 10% to $3.75, demonstrating effective profit generation and shareholder value enhancement.
  • 3Sales saw a modest 1% decrease to $8,100 million, primarily due to cost pass-through (2%) and lower volumes (1%), partially offset by 2% higher pricing.
  • 4Significant capital expenditures of $1,048 million were made, primarily for new plant and production equipment to support backlog growth, signaling investment in future capacity.
  • 5The company actively returned capital to shareholders, with $1,025 million in share repurchases and a 9% increase in the quarterly dividend per share.
  • 6The Americas and EMEA segments showed strong operating profit growth of 6% and 13% respectively, driven by pricing and productivity initiatives.
  • 7Linde maintains a strong liquidity position with $4.8 billion in cash and undrawn revolving credit facilities totaling $6.5 billion, ensuring financial flexibility.

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