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LIN
Latest · Mar 31, 2026
Quarter ended Mar 31, 2026 · FY2026 Q1

Linde plc stock research

Linde (LIN) Free Cash Flow — Quarter Ended Mar 31, 2026

Revenue was stable versus the prior quarter and higher year over year. Free cash flow margin weakened sequentially but was broadly stable compared to the same quarter last year.

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 higher year over year. Free cash flow margin weakened sequentially but was broadly stable compared to the same quarter last year.

  • Operating cash flow was lower than the prior quarter but matched the year-ago level, while capital expenditure decreased sequentially. The resulting free cash flow was lower than the prior quarter and slightly higher than the same quarter last year, with the margin narrowing from the prior quarter.
  • Compared to the immediately preceding quarter, revenue was stable, operating cash flow and free cash flow were lower, and free cash flow margin weakened. Compared to the same quarter one year earlier, revenue was higher, operating cash flow was stable, free cash flow was slightly higher, and free cash flow margin was broadly stable.

FCF snapshot

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

TTM free cash flow

$5.1B

Trailing twelve-month free cash flow.

Quarter free cash flow

$898.0M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$2.2B

Cash generated by operations before capital spending.

CapEx

$1.3B

Capital spending and related asset purchases.

FCF margin

10.2%

The share of revenue converted into free cash flow.

TTM FCF yield

2.1%

TTM FCF divided by market capitalization.

Cash flow trend

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

PeriodRevenueOperating CFCapExFCFFCF margin
2025-06-30$8.5B$2.2B$1.3B$954.0M11.2%
2025-09-30$8.6B$2.9B$1.3B$1.7B19.4%
2025-12-31$8.8B$3.0B$1.5B$1.6B17.9%
2026-03-31$8.8B$2.2B$1.3B$898.0M10.2%

Cash conversion quality

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

FCF / net income48.4%Shows whether accounting earnings convert into cash.
CapEx / revenue15.3%Lower capital intensity usually supports FCF margin.
Net cash-$17.5BCash and equivalents minus total debt.

Recent events shaping cash flow

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

Watch

Operating Cash Flow Sequential Decline

Operating cash flow decreased from the prior quarter while revenue was unchanged, indicating a weaker cash conversion rate. This was the strongest observable driver of the sequential free cash flow decline.

The lower operating cash flow directly reduced free cash flow and margin compared to the prior quarter.

What the cash flow says

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

Operating cash flow was lower than the prior quarter but matched the year-ago level, while capital expenditure decreased sequentially. The resulting free cash flow was lower than the prior quarter and slightly higher than the same quarter last year, with the margin narrowing from the prior quarter.

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

Monitor whether operating cash flow can sustain or improve from the sequential decline, as it is the primary input to free cash flow.

Valuation context

A cash-flow page should show how much investors are paying for the cash stream, without turning into a full DCF.

Market capitalization$238.7BUsed as the denominator for FCF yield.
TTM FCF yield2.1%TTM free cash flow divided by market capitalization.
EV / TTM FCF50.3xA quick valuation bridge, not a full DCF.

Peer context

Free cash flow quality is easier to read against related public companies.

LI
LIN

Linde plc

FCF margin

10.2%

FCF yield

2.1%