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Linde PLC

LIN Basic Materials Specialty Chemicals

Linde PLC’s revenue for fiscal 2025 (year ended December 2025) was $34.0 billion, up 2.97% from fiscal 2024.

Revenue: +9.16%
EPS: −8.09%
Free cash flow: +6.28%
Total debt: +3.00%

Quarter to September 2026, against a year earlier

514.87 6.36 −1.22%

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Market cap: $239.3B
P/E: 34.2×
Fwd P/E: 31.6×
Dividend yield: 1.21%
F-score: 6/9
Altman Z: 3.52
Beneish M: −2.63
Dividend safety: 77/100

Overview Business Profile Earnings & Analysis Segments Valuation Filings

	Dec '16	Dec '17	Dec '18	Dec '19	Dec '20	Dec '21	Dec '22	Dec '23	Dec '24	Dec '25
P/E ratio Full definition →	22.22	35.91	11.79	50.33	55.59	46.88	38.36	32.25	30.54	29.07
Piotroski F-Score Full definition →	4	5	5	6	6	7	7	7	8	6
P/S ratio Full definition →	3.17	3.94	3.48	4.08	5.09	5.82	4.77	6.09	6.07	5.89
Altman Z-Score Full definition →	3.33	3.76	1.50	2.65	2.82	3.82	3.51	3.87	3.92	3.52
Altman Z″-Score (non-manufacturers) Full definition →	3.50	3.40	2.91	2.27	2.02	2.20	2.15	1.86	2.13	2.06
P/FCF ratio Full definition →	25.22	25.84	29.11	47.27	34.45	26.97	27.95	36.24	40.69	39.34
Beneish M-Score Full definition →	(2.75)	(2.80)	(0.70)	(2.37)	(2.82)	(2.73)	(2.77)	(2.67)	(2.69)	(2.63)
P/Operating CF Full definition →	45.01	53.48	39.51	52.99	57.03	55.39	75.94	73.32	71.36	66.07
Dividend Safety Score Full definition →	—	—	—	—	—	—	—	—	—	77
P/B ratio Full definition →	6.14	6.87	0.90	2.24	2.80	3.94	3.85	4.87	5.08	5.04
Price to Tangible BV Full definition →	19.18	17.93	3.69	13.77	26.77	39.03	50.71	103.50	90.78	0.00
EV/Sales Full definition →	4.02	4.67	4.21	4.48	5.55	6.18	5.14	6.53	6.58	6.54
EV/EBITDA Full definition →	12.58	14.63	8.38	16.60	19.02	19.80	17.92	18.13	17.50	17.51
EV/Operating CF Full definition →	15.20	17.46	17.07	20.67	20.35	19.58	19.36	23.07	23.05	21.46
EV/FCF Full definition →	32.01	30.69	35.23	51.89	37.53	28.69	30.15	38.90	44.10	43.65
Quick Ratio Full definition →	0.87	0.70	0.68	0.58	0.58	0.54	0.61	0.60	0.65	0.66
Current Ratio Full definition →	1.16	0.99	1.33	0.85	0.80	0.74	0.79	0.80	0.89	0.88
Net Debt/EBITDA Full definition →	2.67	2.31	1.45	1.48	1.56	1.18	1.30	1.24	1.35	1.73
Debt/Assets Full definition →	49.22%	44.04%	16.38%	16.11%	18.31%	17.41%	22.49%	23.97%	26.98%	31.09%
Debt/Equity Full definition →	1.75	1.38	0.27	0.27	0.33	0.31	0.43	0.47	0.55	0.68
Asset Turnover Full definition →	0.56	0.57	0.26	0.31	0.31	0.36	0.41	0.41	0.41	0.41
Operating CF/Net income Full definition →	1.86	2.44	0.83	2.68	2.97	2.54	2.14	1.50	1.44	1.50
Capex/Depreciation Full definition →	(1.31)	(1.11)	(0.86)	(0.79)	(0.73)	(0.67)	(0.75)	(0.99)	(1.19)	(1.40)
Interest Coverage Full definition →	11.83	15.18	25.98	77.18	28.89	64.73	85.22	40.12	33.73	34.99
ROE Full definition →	29.31%	20.87%	13.78%	4.21%	4.95%	8.05%	9.56%	15.04%	16.30%	17.42%
ROA Full definition →	7.97%	6.27%	7.70%	2.54%	2.86%	4.51%	5.14%	7.73%	8.16%	8.26%
ROIC Full definition →	9.73%	10.26%	4.83%	2.92%	3.35%	5.48%	6.23%	8.99%	9.59%	9.04%
Return on Tangible Assets Full definition →	12.63%	10.57%	12.87%	8.38%	9.66%	16.99%	20.62%	28.89%	28.33%	26.14%
Average Days of Receivables Full definition →	56.86	54.95	105.72	55.89	55.83	53.33	49.88	52.42	51.11	53.33
Research and Development Expense of Revenue Full definition →	0.87%	0.82%	0.76%	0.65%	0.56%	0.46%	0.43%	0.44%	0.45%	0.43%
Selling, General and Administrative Expense of Revenue Full definition →	10.87%	10.63%	10.98%	12.25%	11.72%	10.36%	9.31%	10.03%	10.11%	10.10%
Intangible Assets out of Total Assets Full definition →	0.19	0.20	0.46	0.50	0.50	0.50	0.48	0.48	0.47	0.46
Share Based Compensation of Revenue Full definition →	0.37%	0.52%	0.42%	0.34%	0.49%	0.42%	0.32%	0.43%	0.48%	0.48%
Graham Net Nets Full definition →	(0.33)	(0.24)	(0.37)	(0.21)	(0.20)	(0.15)	(0.16)	(0.14)	(0.14)	(0.17)
Graham Number Full definition →	47.48	47.18	226.83	95.20	100.18	120.89	124.34	155.07	159.48	167.13
Earnings Yield Full definition →	4.50%	2.79%	8.48%	1.99%	1.80%	2.13%	2.61%	3.10%	3.27%	3.44%
Free Cash Flow Yield Full definition →	3.96%	3.87%	3.44%	2.12%	2.90%	3.71%	3.58%	2.76%	2.46%	2.54%
Revenue per Share Full definition →	36.87	39.68	44.90	52.17	51.72	59.57	66.76	67.30	68.94	72.39
Operating CF per Share Full definition →	9.76	10.62	11.06	11.31	14.10	18.81	17.74	19.06	19.68	22.05
Capex per Share Full definition →	(5.13)	(4.58)	(5.70)	(6.80)	(6.45)	(5.97)	(6.35)	(7.76)	(9.39)	(11.21)
Free Cash Flow per Share Full definition →	4.63	6.04	5.36	4.50	7.65	12.84	11.39	11.30	10.29	10.84
Cash per Share Full definition →	1.83	2.16	13.52	4.99	7.13	5.46	10.88	9.55	10.13	10.77
Shareholders Equity per Share Full definition →	19.05	22.75	172.76	95.22	94.11	87.89	82.79	84.15	82.45	84.62
Interest Debt per Share Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Book value per Share Full definition →	19.05	22.75	172.76	95.22	94.11	87.89	82.79	84.15	82.45	84.62
Free Cash Flow Full definition →	1,324.00	1,730.00	1,771.00	2,437.00	4,029.00	6,639.00	5,691.00	5,518.00	4,926.00	5,089.00
Working Capital Full definition →	402.00	(22.00)	4,316.00	(1,808.00)	(2,816.00)	(3,484.00)	(3,432.00)	(3,097.00)	(1,599.00)	(1,873.00)
Capital Expenditures Full definition →	(1,465.00)	(1,311.00)	(1,883.00)	(3,682.00)	(3,400.00)	(3,086.00)	(3,173.00)	(3,787.00)	(4,497.00)	(5,261.00)
Net Current Asset Value Full definition →	(11,011.00)	(10,640.00)	(19,034.00)	(24,738.00)	(27,736.00)	(26,018.00)	(25,237.00)	(27,109.00)	(27,727.00)	(33,764.00)
EV/EBIT Full definition →	18.86	21.72	11.89	43.11	45.51	38.21	31.96	26.75	25.16	24.89
Capex to Sales Full definition →	0.14	0.12	0.13	0.13	0.12	0.10	0.10	0.12	0.14	0.15
Price to Operating Income Full definition →	14.86	18.29	9.83	39.28	41.78	35.93	29.63	24.92	23.21	22.43
Other line items
Depreciation/Fixed assets Full definition →	0.10	0.10	0.07	0.16	0.16	0.18	0.18	0.16	0.15	0.13
Cash ROIC Full definition →	8.55%	10.73%	2.30%	3.57%	5.80%	10.63%	8.79%	8.47%	7.47%	7.09%
Accounts Receivable Turnover Full definition →	6.50	6.78	4.94	6.55	6.42	7.11	7.37	7.08	7.07	7.09
Accounts Payable Turnover Full definition →	6.90	6.98	4.36	5.13	4.84	5.32	5.99	5.82	6.20	6.54
Inventory Turnover Full definition →	10.83	10.97	7.96	9.94	8.98	10.13	10.48	8.55	8.44	8.69
Average Days of Payables Full definition →	56.48	52.73	130.26	71.62	73.44	72.88	56.20	63.02	53.38	58.98
Days of Inventory on Hand Full definition →	34.29	35.12	66.81	37.21	41.02	36.06	37.12	44.13	41.43	43.14
Average Receivables Full definition →	1,621.00	1,675.50	3,003.50	4,309.50	4,244.50	4,333.00	4,529.00	4,638.50	4,670.00	4,794.00
Average Payables Full definition →	848.50	914.00	2,070.50	3,242.50	3,180.50	3,299.00	3,249.00	3,007.50	2,763.50	2,658.50
Average Inventory Full definition →	540.50	582.00	1,132.50	1,674.00	1,713.00	1,731.00	1,855.50	2,046.50	2,030.50	2,000.50
Average Assets Full definition →	18,825.50	19,884.00	56,911.00	89,999.00	87,420.50	84,917.00	80,631.50	80,234.50	80,479.00	83,482.00
Average Common Equity Full definition →	5,117.00	5,976.00	31,795.50	54,301.00	50,545.50	47,498.50	43,401.00	41,228.00	40,278.50	39,601.50

Show all line items

Columns are period end dates · fundamentals updated 2 Nov 2026

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