LI
LIN
Dec 31, 2023
Quarter ended Dec 31, 2023 · FY2023 Q4

Linde plc stock research

Linde (LIN) Free Cash Flow — Quarter Ended Dec 31, 2023

Revenue and operating cash flow both increased compared to the prior quarter and the same quarter last year. Free cash flow was stable sequentially but improved year-over-year, while the free cash flow margin weakened slightly from the prior quarter.

Free cash flow takeaway

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

Revenue and operating cash flow both increased compared to the prior quarter and the same quarter last year. Free cash flow was stable sequentially but improved year-over-year, while the free cash flow margin weakened slightly from the prior quarter.

  • Operating cash flow as a share of revenue was higher than both the prior quarter and the year-ago quarter. Capital expenditure increased sequentially and year-over-year, yet free cash flow still improved year-over-year, supported by the higher operating cash flow.
  • Compared to the prior quarter, revenue and operating cash flow were higher, capital expenditure was higher, free cash flow was stable, and the free cash flow margin was slightly lower. Compared to the same quarter last year, all metrics were higher, with free cash flow and margin showing notable improvement.

FCF snapshot

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

TTM free cash flow

$5.5B

Trailing twelve-month free cash flow.

Quarter free cash flow

$1.6B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$2.7B

Cash generated by operations before capital spending.

CapEx

$1.2B

Capital spending and related asset purchases.

FCF margin

19.0%

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
2023-03-31$8.2B$1.9B$829.0M$1.1B13.2%
2023-06-30$8.2B$2.1B$859.0M$1.3B15.7%
2023-09-30$8.2B$2.5B$948.0M$1.6B19.3%
2023-12-31$8.3B$2.7B$1.2B$1.6B19.0%

Cash conversion quality

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

FCF / net income102.1%Shows whether accounting earnings convert into cash.
CapEx / revenue13.9%Lower capital intensity usually supports FCF margin.
Net cash-$10.0BCash 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 growth

Operating cash flow increased both sequentially and year-over-year, providing the primary support for free cash flow. This improvement occurred even as capital expenditure rose.

Higher operating cash flow enabled free cash flow to remain stable sequentially and improve year-over-year despite increased capital spending.

What the cash flow says

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

Operating cash flow as a share of revenue was higher than both the prior quarter and the year-ago quarter. Capital expenditure increased sequentially and year-over-year, yet free cash flow still improved year-over-year, supported by the higher operating cash flow.

Compared to the prior quarter, revenue and operating cash flow were higher, capital expenditure was higher, free cash flow was stable, and the free cash flow margin was slightly lower. Compared to the same quarter last year, all metrics were higher, with free cash flow and margin showing notable improvement.

Monitor the trend in capital expenditure relative to operating cash flow, as the sequential increase in capex outpaced the growth in operating cash flow.

LIN Free Cash Flow — Quarter Ended Dec 31, 2023