LI
LIN
Jun 30, 2023
Quarter ended Jun 30, 2023 · FY2023 Q2

Linde plc stock research

Linde (LIN) Free Cash Flow — Quarter Ended Jun 30, 2023

Revenue was stable versus the prior quarter and lower than the same quarter last year. Free cash flow margin improved sequentially but was slightly below the year-ago level.

Free cash flow takeaway

A quick read on the company's cash generation and what it means for investors.

Revenue was stable versus the prior quarter and lower than the same quarter last year. Free cash flow margin improved sequentially but was slightly below the year-ago level.

  • Operating cash flow increased relative to the prior quarter, while capital expenditure rose modestly, resulting in higher free cash flow and an improved free cash flow margin. Compared to the year-ago quarter, operating cash flow was slightly higher, capital expenditure was similar, and free cash flow was essentially unchanged.
  • Compared to the immediately preceding quarter, revenue was stable, operating cash flow was higher, and free cash flow margin improved. Versus the same quarter one year earlier, revenue was lower, operating cash flow was slightly higher, and free cash flow margin was slightly lower.

FCF snapshot

Quarterly and TTM cash-flow metrics with the minimum valuation context.

TTM free cash flow

$5.4B

Trailing twelve-month free cash flow.

Quarter free cash flow

$1.3B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$2.1B

Cash generated by operations before capital spending.

CapEx

$859.0M

Capital spending and related asset purchases.

FCF margin

15.7%

The share of revenue converted into free cash flow.

Cash flow trend

A short quarterly history shows whether FCF is scaling with revenue or only spiking for one period.

PeriodRevenueOperating CFCapExFCFFCF margin
2022-09-30$8.8B$2.6B$762.0M$1.9B21.3%
2022-12-31$7.9B$2.1B$936.0M$1.2B14.7%
2023-03-31$8.2B$1.9B$829.0M$1.1B13.2%
2023-06-30$8.2B$2.1B$859.0M$1.3B15.7%

Cash conversion quality

Checks that separate high-quality free cash flow from accounting noise or working-capital timing.

FCF / net income82.0%Shows whether accounting earnings convert into cash.
CapEx / revenue10.5%Lower capital intensity usually supports FCF margin.
Net cash-$11.1BCash and equivalents minus total debt.

Recent events shaping cash flow

Near-term business events that help explain the free cash flow result.

Supportive

Operating Cash Flow Improvement

Operating cash flow was higher than the prior quarter, which was the primary factor behind the sequential increase in free cash flow and free cash flow margin.

This improvement supported a stronger cash conversion efficiency in the current quarter.

What the cash flow says

How to interpret the company's free cash flow beyond the headline number.

Operating cash flow increased relative to the prior quarter, while capital expenditure rose modestly, resulting in higher free cash flow and an improved free cash flow margin. Compared to the year-ago quarter, operating cash flow was slightly higher, capital expenditure was similar, and free cash flow was essentially unchanged.

Compared to the immediately preceding quarter, revenue was stable, operating cash flow was higher, and free cash flow margin improved. Versus the same quarter one year earlier, revenue was lower, operating cash flow was slightly higher, and free cash flow margin was slightly lower.

Monitor the trend in capital expenditure relative to operating cash flow, as it increased sequentially and remained near the year-ago level.