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10-QPeriod: Q1 FY2025

LINDE PLC Quarterly Report for Q1 Ended Mar 31, 2025

Filed May 1, 2025For Securities:LIN

Summary

Linde plc reported flat sales of $8,112 million for the first quarter of 2025 compared to the prior year, with growth primarily driven by higher pricing and acquisitions, partially offset by negative currency translation and a slight volume decline. Despite flat top-line performance, operating profit on a reported basis increased 4% to $2,184 million, and on an adjusted basis, it rose 4% to $2,438 million. This improvement was attributed to strong pricing, productivity initiatives, and lower SG&A expenses, which more than offset cost inflation and other charges. Diluted earnings per share (EPS) also saw a 5% increase, reaching $3.51 on a reported basis and $3.95 on an adjusted basis, reflecting robust operational execution and efficient cost management. Key financial metrics demonstrate resilience, with Adjusted EBITDA growing 3% year-over-year to $3,213 million. The company generated strong operating cash flow of $2,161 million, an 11% increase from the prior year, supporting increased capital expenditures of $1,270 million for new plant and production equipment. Linde also continued its robust share repurchase program, buying back $2,417 million in the quarter, and increased its quarterly dividend by 8%. The company maintains a strong liquidity position with significant undrawn revolving credit facilities.

Financial Statements
Beta

Key Highlights

  • 1Sales remained flat at $8,112 million, driven by 2% higher pricing and 1% from acquisitions, but impacted by a 3% currency headwind.
  • 2Reported operating profit increased 4% to $2,184 million, and adjusted operating profit rose 4% to $2,438 million, showcasing effective pricing and productivity gains.
  • 3Diluted EPS grew 5% year-over-year to $3.51 on a reported basis and $3.95 on an adjusted basis.
  • 4Adjusted EBITDA increased 3% to $3,213 million, reflecting continued operational strength.
  • 5Operating cash flow surged 11% to $2,161 million, supporting increased capital expenditures of $1,270 million.
  • 6The company repurchased $2,417 million of its shares in the first quarter and increased its quarterly dividend per share by 8%.

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