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Mar 31, 2024

Linde Q1 2024 Earnings Report

Linde's first quarter demonstrated resilience through optimizing network density and developing high-quality growth opportunities.

Key Takeaways

Linde reported a slight decrease in sales but an increase in operating profit and adjusted EPS. The company's underlying sales increased by 1%, driven by price attainment, and adjusted operating profit margin improved by 200 basis points.

Sales were $8.1 billion, down 1%, but underlying sales increased 1%.

Operating profit was $2.1 billion, with adjusted operating profit at $2.3 billion, up 6%.

Adjusted operating profit margin increased by 200 basis points to 28.9%.

Adjusted EPS was $3.75, a 10% increase year-over-year.

Total Revenue
$8.1B
Previous year: $8.19B
-1.1%
EPS
$3.75
Previous year: $3.42
+9.6%
Adjusted Operating Margin
28.9%
Previous year: 26.9%
+7.4%
Gross Profit
$3.88B
Previous year: $3.76B
+3.2%
Cash and Equivalents
$4.85B
Previous year: $4.96B
-2.3%
Free Cash Flow
$906M
Previous year: $1.08B
-16.0%
Total Assets
$80.3B
Previous year: $80.3B
+0.0%

Linde

Linde

Linde Revenue by Segment

Forward Guidance

Linde expects adjusted diluted earnings per share in the range of $3.70 to $3.80 for the second quarter of 2024 and $15.30 to $15.60 for the full year 2024.

Positive Outlook

  • Second quarter adjusted diluted EPS expected to be in the range of $3.70 to $3.80, up 4% to 6% versus prior-year quarter.
  • Second quarter adjusted diluted EPS expected to be up 5% to 7% when excluding 1% of estimated currency headwind.
  • Full year 2024 adjusted diluted EPS expected to be in the range of $15.30 to $15.60, up 8% to 10% versus prior year.
  • Full year 2024 adjusted diluted EPS expected to be up 9% to 11% when excluding 1% of estimated currency headwind.
  • Full-year capital expenditures are expected to be in the range of $4.0 billion to $4.5 billion to support growth and maintenance requirements including the $4.9 billion contractual sale of gas project backlog.

Revenue & Expenses

Visualization of income flow from segment revenue to net income