Market cap
$224,760 Mln
Revenue (TTM)
$35,449 Mln
P/E Ratio
31.5
P/B Ratio
5.8
Div. Yield
1.3 %
Key Ratios and Highlights
| Growth Score (%) | Quarterly | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | QoQ | YoY | 1-Year | 3-Years | 5-Years |
| Revenue | 5.79 | 9.35 | 6.63 | 2.32 | 4.13 |
| EBIT | 4.57 | 8.04 | 5.47 | 9.37 | 15.80 |
| Net Profit | 3.86 | 9.15 | 8.73 | 8.03 | 10.29 |
| EPS | 4.22 | 11.30 | 10.75 | 10.79 | 20.08 |
| Book Value | -- | -- | 2.58 | 0.50 | -1.82 |
| Key Ratios (%) | Average | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Dec-25 | Dec-24 |
| EBIT-Margin
| 26.84 | 22.96 | 27.23 | 27.02 | 27.70 |
| Net Margin
| -- | 12.38 | 20.56 | -- | -- |
| Return on equity
| 16.83 | 13.75 | 18.40 | 18.07 | 16.87 |
| Return on Capital
| 10.75 | 9.09 | -- | 10.95 | 10.87 |
| Return on Assets
| 8.05 | 6.76 | 7.10 | 8.26 | 8.16 |
| Debt to Equity (x)
| -- | -- | 0.53 | 0.71 | 0.59 |
Profitability
ROCE
--
--
Earning before interest and taxes / (Average net worth + Average total Debt) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
--
|
10.95
|
10.87
|
10.43
|
7.02
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROE
18.40
--
Profit after tax / Average Net worth * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
18.40
|
18.07
|
16.87
|
15.55
|
9.87
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROA
7.10
--
Profit after tax / Average Total assets * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
7.10
|
8.26
|
8.16
|
7.73
|
5.14
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EBIT Margin
27.23
--
Operating profit (EBIT) / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
27.23
|
27.02
|
27.70
|
25.80
|
17.19
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Net Margin
20.56
--
Net profit / Total Income (Net sales plus other income) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
20.56
|
20.30
|
19.89
|
18.87
|
12.43
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Profit Margin
--
--
(Net profit + Depreciation) / Gross Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
--
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Revenue Growth
6.63
--
Year on year growth in net sales
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
6.63
|
0.03
|
0.00
|
-0.02
|
0.08
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EBIT Growth
5.47
--
Year on year growth in operating profit (EBIT)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
5.47
|
0.46
|
7.85
|
47.79
|
9.07
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Net Profit Growth
8.73
--
Year on year growth in profit after tax
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
8.73
|
5.07
|
5.90
|
49.48
|
8.39
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EPS Growth
10.75
--
Year on year growth in earnings per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
10.75
|
0.07
|
0.08
|
0.52
|
0.12
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Book Value Growth
3.45
--
Year on year growth in book value per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
3.45
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Solvency
Debt to Equity
0.53
--
Total debt / Net worth
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
0.53
|
0.71
|
0.59
|
0.51
|
0.47
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Short term debt to equity ratio
0.19
--
(Short term borrowings / Net worth)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
0.19
|
0.16
|
0.17
|
0.16
|
0.15
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Current Ratio
0.88
--
Current Assets / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
0.88
|
0.88
|
0.89
|
0.80
|
0.79
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Quick Ratio
0.75
--
(Current Assets - Inventory) / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
0.75
|
0.74
|
0.76
|
0.67
|
0.67
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Interest Coverage
36.01
--
Earning before interest and taxes (EBIT) / Interest Expenses
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
36.01
|
43.32
|
15.98
|
17.37
|
29.87
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Operating Efficiency
Debtors to sales
17.11
--
Debtors outstanding / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
17.11
|
15.40
|
15.34
|
15.50
|
14.71
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Asset Turnover
0.35
--
Sales / Average Total Assets
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
0.35
|
0.41
|
0.41
|
0.41
|
0.41
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Receivable days
--
--
Average Debtors / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
--
|
55.33
|
56.18
|
55.59
|
53.30
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Inventory Days
--
--
Average Inventory / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
--
|
37.94
|
35.45
|
35.08
|
28.65
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Payable days
--
--
Average Creditors / Cost of goods sold * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
--
|
50.42
|
48.24
|
51.55
|
50.17
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Conversion Cycle
--
--
Receivable Days + Inventory Days - Payable Days
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
--
|
42.85
|
43.39
|
39.11
|
31.78
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Valuation
Price / Earnings
31.46
--
Current share price divided by earning per share in the last twelve months
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
31.46
|
28.97
|
30.54
|
32.35
|
39.16
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Price / Book Value
5.75
--
Current share price divided by book value per share in the latest financial year
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
5.75
|
5.23
|
5.26
|
5.05
|
4.06
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Dividend Yield
1.29
--
Dividend per share in the past twelve months divided by current share price
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
1.29
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EV/EBITDA
18.18
--
Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
18.18
|
17.13
|
16.89
|
17.59
|
17.68
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Market Cap
224,760
--
Current Share price multiplied by latest total number of shares outstanding
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Linde PLC (LIN)
|
224,760
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|