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LINLinde plc
$538.23$249.4B
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  4. Financial Ratios

Linde plc (LIN) Financial Ratios

Latest Ratios: P/E Ratio 36.9x · EV/EBITDA 21.4x · ROE 17.4%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

LIN Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$249.4B$199.8B$201.8B$202.2B$164.4B$180.8B$140.0B$116.1B$52.1B$44.7B$33.7B
Enterprise Value$271.3B$221.8B$219.6B$217.8B$177.8B$193.2B$153.4B$128.3B$63.0B$53.1B$42.7B
P/E Ratio →36.8929.2230.7432.6239.6347.2655.9550.8111.9035.8122.49
P/S Ratio7.345.886.126.154.935.875.144.113.513.913.20
P/B Ratio6.355.035.114.923.973.982.822.250.916.866.19
P/FCF49.0139.2740.9736.6428.8927.2334.7446.3228.6625.8525.78
P/OCF24.1019.3121.4221.7318.5518.5918.8418.7614.0814.7112.16

P/E links to full P/E history page with 30-year chart

LIN EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—6.536.656.635.336.275.634.554.244.644.05
EV / EBITDA21.3717.4717.7518.2716.6719.4818.0216.1515.4614.4512.43
EV / EBIT30.3724.1524.0225.7031.0036.7443.8637.4511.9120.6718.93
EV / FCF—43.5844.5839.4831.2429.1038.0851.2034.6230.7032.66

LIN Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin43.3%43.3%36.6%35.1%29.1%28.0%26.6%24.5%26.9%33.2%33.7%
Operating Margin26.3%26.3%26.0%24.7%19.4%17.2%14.3%11.6%15.1%21.8%22.0%
Net Profit Margin20.3%20.3%19.9%18.9%12.4%12.4%9.2%8.1%29.5%10.9%14.2%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE17.4%17.4%16.3%15.0%9.6%8.1%4.9%4.2%13.8%20.8%29.0%
ROA8.3%8.3%8.2%7.7%5.1%4.5%2.9%2.5%7.7%6.3%8.0%
ROIC11.3%11.3%11.3%10.9%8.6%6.6%4.6%3.7%4.1%12.7%12.2%
ROCE13.0%13.0%13.2%12.6%9.9%7.4%5.2%4.2%4.6%14.7%13.9%

LIN Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.680.680.570.490.450.330.350.290.271.381.75
Debt / EBITDA2.132.131.831.701.761.532.021.883.752.452.77
Net Debt / Equity—0.550.450.380.320.270.270.240.191.291.65
Net Debt / EBITDA1.731.731.441.311.251.251.581.542.662.282.62
Debt / FCF—4.313.612.842.351.873.344.885.954.856.87
Interest Coverage43.3243.3215.9817.3729.8733.0730.686.8722.219.1110.85

LIN Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.880.880.890.800.790.740.800.851.330.991.16
Quick Ratio0.740.740.760.670.670.620.670.711.210.810.94
Cash Ratio0.330.330.330.300.330.210.270.220.340.190.21
Asset Turnover—0.390.410.410.420.380.310.330.160.560.54
Inventory Turnover9.379.3710.7510.0711.9612.8011.5712.566.5712.4512.69
Days Sales Outstanding—56.2255.9856.5753.6957.2461.5064.20118.8357.5756.86

LIN Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield1.1%1.4%1.3%1.2%1.4%1.2%1.4%1.6%2.2%2.0%2.5%
Payout Ratio40.8%40.8%40.4%40.0%56.5%57.2%81.1%82.8%26.6%72.3%57.1%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield2.7%3.4%3.3%3.1%2.5%2.1%1.8%2.0%8.4%2.8%4.4%
FCF Yield2.0%2.5%2.4%2.7%3.5%3.7%2.9%2.2%3.5%3.9%3.9%
Buyback Yield1.8%2.3%2.2%2.0%3.1%2.6%1.8%2.3%1.1%0.0%0.7%
Total Shareholder Yield3.0%3.7%3.5%3.2%4.6%3.8%3.2%3.9%3.4%2.0%3.2%
Shares Outstanding—$469M$482M$492M$504M$522M$531M$545M$334M$289M$288M

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetFortress
Cash FlowRobust
Top Statement Risk

Energy cost pass-through volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Premium Valuation Reflects Defensive Quality

According to current market data, Linde trades at a forward P/E of 29.03, which represents a significant premium compared to broader industrial peers, suggesting investors are pricing in the company's unique utility-like revenue stability and superior execution capabilities relative to the more cyclical materials sector.

The current valuation multiple appears to reflect a market consensus that Linde is a defensive compounder rather than a traditional chemical manufacturer. While the P/E ratio is elevated, it may be justified by the company's ability to maintain margins through inflation-indexed contracts, which differentiates it from peers that lack similar pricing power.

Capital Efficiency Driving Value Creation

Based on reported figures, Linde's ROIC has shown a steady trend, reaching 4.0% in 2026Q1, which, when viewed alongside the company's massive asset base, suggests that management is successfully deploying capital into high-barrier projects that generate consistent, long-term returns for shareholders.

The company's ability to maintain positive returns on capital while simultaneously investing in large-scale infrastructure projects indicates a disciplined approach to capital allocation. This trend warrants further investigation into whether the recent uptick in ROIC is sustainable as the company pivots toward more capital-intensive green hydrogen initiatives.

Working Capital Management Remains Disciplined

As reported in financial statements, Linde's cash conversion cycle of 41 days in 2026Q1 demonstrates a high level of operational efficiency, reflecting the company's ability to manage its inventory and receivables effectively despite the inherent complexities of its global industrial gas supply chain.

The stability in DSO and DPO metrics suggests that Linde maintains strong leverage over its supply chain and customer base, likely due to the critical nature of its products. This efficiency is a key driver of the company's robust cash flow generation, allowing for consistent reinvestment into its proprietary pipeline networks.

Conservative Leverage Enhances Financial Flexibility

According to recent SEC filings, Linde's debt-to-equity ratio of 0.62 as of 2026Q1 is exceptionally low for the industrial gas industry, providing the company with significant balance sheet capacity to navigate potential economic downturns or fund future strategic growth opportunities without relying on external financing.

The low leverage profile appears to be a deliberate strategic choice that differentiates Linde from more highly levered peers in the materials sector. This fortress-like balance sheet position suggests that the company is well-positioned to maintain its dividend and share repurchase programs even if global industrial production faces headwinds.

Misapplication of Traditional Chemical Multiples

Market participants frequently misapply traditional chemical sector P/E multiples to Linde, which obscures the company's true nature as a regulated-utility-like entity with long-term, take-or-pay contracts that provide a level of earnings visibility and margin protection not found in standard commodity-exposed chemical manufacturing businesses.

Investors should monitor the use of EV/EBITDA as a primary valuation tool, as it may fail to account for the long-term value of the company's pipeline infrastructure and the recurring nature of its gas supply rights. A more appropriate metric would be a discounted cash flow analysis that incorporates the terminal value of these long-dated, high-barrier assets.

Download Financial Ratios Data

Includes 30+ ratios · 30 years · Updated daily

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LIN — Frequently Asked Questions

Quick answers to the most common questions about buying LIN stock.

What is Linde plc's P/E ratio?

Linde plc's current P/E ratio is 36.9x. The historical average is 25.7x. This places it at the 87th percentile of its historical range.

What is Linde plc's EV/EBITDA?

Linde plc's current EV/EBITDA is 21.4x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 12.4x.

What is Linde plc's ROE?

Linde plc's return on equity (ROE) is 17.4%. The historical average is 18.4%.

Is LIN stock overvalued?

Based on historical data, Linde plc is trading at a P/E of 36.9x. This is at the 87th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Linde plc's dividend yield?

Linde plc's current dividend yield is 1.11% with a payout ratio of 40.8%.

What are Linde plc's profit margins?

Linde plc has 43.3% gross margin and 26.3% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Linde plc have?

Linde plc's Debt/EBITDA ratio is 2.1x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.