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Beneish M-Score for Linde plc (LIN)
Linde plc (LIN) Beneish M-score as of Mon May 18 2026: -2.19. Full eight-component breakdown and interpretation.
Beneish M-Score for Linde plc (LIN)
As of 2026-05-18, Linde plc’s Beneish M-score is -2.19.
The Beneish M-score is an eight-factor model that estimates the probability that a public company is manipulating its reported earnings. Scores above -1.78 are commonly flagged as elevated risk.
Component breakdown
| Component | Value | What it measures |
|---|---|---|
| DSRI | 1.139 | Days Sales in Receivables Index |
| GMI | 0.955 | Gross Margin Index |
| AQI | 1.031 | Asset Quality Index |
| SGI | 1.175 | Sales Growth Index |
| DEPI | 1.043 | Depreciation Index |
| SGAI | 1.021 | SG&A Index |
| TATA | 0.002 | Total Accruals to Total Assets |
| LVGI | 0.978 | Leverage Index |
How to interpret this score
See our Beneish M-score explainer for the full methodology and worked examples.