Linde plc Ordinary Shares (LIN) — Cash Flow Quality Index

Latest as of June 2026: 1.18x

Linde plc Ordinary Shares (LIN) has a Cash Flow Quality Index of 1.18x as of June 2026. Operating cash flow of $2.27 Billion exceeds net income of $1.93 Billion, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Linde plc Ordinary Shares to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.18x
Operating CF / Net Income

Operating Cash Flow

$2.27 Billion
USD

Net Income

$1.93 Billion
USD

Data as of

Jun 2026
Most recent filing

Linde plc Ordinary Shares Cash Flow Quality Index (1991–2025)

Historical Cash Flow Quality Index for Linde plc Ordinary Shares across 35 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see LIN cash flow metrics.

Annual Cash Flow Quality Index for Linde plc Ordinary Shares (1991–2025)

Year-by-year earnings quality comparison for Linde plc Ordinary Shares.

Year Quality Index Operating CF (USD) Net Income YoY Change
2025 1.49x $10.35 Billion $6.94 Billion ▲ +3.9%
2024 1.44x $9.42 Billion $6.57 Billion ▼ -4.4%
2023 1.50x $9.30 Billion $6.20 Billion ▼ -27.5%
2022 2.07x $8.86 Billion $4.28 Billion ▼ -15.8%
2021 2.46x $9.72 Billion $3.96 Billion ▼ -13.2%
2020 2.83x $7.43 Billion $2.62 Billion ▲ +4.0%
2019 2.72x $6.19 Billion $2.27 Billion ▲ +215.5%
2018 0.86x $3.70 Billion $4.29 Billion ▼ -62.9%
2017 2.32x $3.04 Billion $1.31 Billion ▲ +28.9%
2016 1.80x $2.77 Billion $1.54 Billion ▲ +7.0%
2015 1.69x $2.68 Billion $1.59 Billion ▲ +2.6%
2014 1.64x $2.87 Billion $1.75 Billion ▲ +3.4%
2013 1.59x $2.92 Billion $1.84 Billion ▲ +0.7%
2012 1.58x $2.75 Billion $1.74 Billion ▲ +10.7%
2011 1.43x $2.46 Billion $1.72 Billion ▼ -7.6%
2010 1.54x $1.91 Billion $1.23 Billion ▼ -10.7%
2009 1.73x $2.17 Billion $1.25 Billion ▲ +2.7%
2008 1.68x $2.04 Billion $1.21 Billion ▲ +1.2%
2007 1.66x $1.96 Billion $1.18 Billion ▼ -6.2%
2006 1.77x $1.75 Billion $988.00 Million ▼ -12.7%
2005 2.03x $1.48 Billion $726.00 Million ▲ +13.9%
2004 1.78x $1.24 Billion $697.00 Million ▼ -8.2%
2003 1.94x $1.14 Billion $585.00 Million ▼ -20.6%
2002 2.45x $1.00 Billion $409.00 Million ▲ +3.2%
2001 2.37x $1.02 Billion $430.00 Million ▼ -4.2%
2000 2.48x $899.00 Million $363.00 Million ▲ +14.6%
1999 2.16x $953.00 Million $441.00 Million ▼ -1.9%
1998 2.20x $936.00 Million $425.00 Million ▲ +21.8%
1997 1.81x $752.00 Million $416.00 Million ▼ -15.9%
1996 2.15x $606.00 Million $282.00 Million ▼ -7.9%
1995 2.33x $611.00 Million $262.00 Million ▼ -13.6%
1994 2.70x $548.00 Million $203.00 Million ▼ -7.0%
1993 2.90x $415.00 Million $143.00 Million ▼ -27.4%
1992 4.00x $336.00 Million $84.00 Million ▲ +34.6%
1991 2.97x $318.00 Million $107.00 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.