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Side-by-side financial comparison of Linde plc (LIN) and Perfect Moment Ltd. (PMNT). Click either name above to swap in a different company.

Perfect Moment Ltd. is the larger business by last-quarter revenue ($11.7M vs $8.8M, roughly 1.3× Linde plc). On growth, Linde plc posted the faster year-over-year revenue change (8.2% vs 0.8%). Perfect Moment Ltd. produced more free cash flow last quarter ($2.2M vs $898.0K).

Linde is a global multinational chemical company and the world's largest industrial gas supplier by market share and revenue. Founded by German scientist and engineer Carl von Linde in 1879 in Wiesbaden, Germany, the company is now headquartered in Woking, United Kingdom, and registered in Ireland as Linde plc. Linde plc was formed in 2018 through the merger of Linde AG and Praxair, which was founded in 1907 in the United States as Linde Air Products Company.

Perfect Moment Ltd is a premium lifestyle and outdoor apparel brand specializing in high-performance, fashionable winter sports gear including ski wear, activewear, and supporting accessories. It serves luxury outdoor and winter sports consumer groups, with sales networks covering core markets in North America, Europe, and the Asia Pacific region.

LIN vs PMNT — Head-to-Head

Bigger by revenue
PMNT
PMNT
1.3× larger
PMNT
$11.7M
$8.8M
LIN
Growing faster (revenue YoY)
LIN
LIN
+7.5% gap
LIN
8.2%
0.8%
PMNT
More free cash flow
PMNT
PMNT
$1.3M more FCF
PMNT
$2.2M
$898.0K
LIN

Income Statement — Q1 FY2026 vs Q3 FY2026

Metric
LIN
LIN
PMNT
PMNT
Revenue
$8.8M
$11.7M
Net Profit
$93.0K
Gross Margin
48.5%
64.4%
Operating Margin
27.8%
5.0%
Net Margin
0.8%
Revenue YoY
8.2%
0.8%
Net Profit YoY
103.7%
EPS (diluted)
$3.98
$0.00

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
LIN
LIN
PMNT
PMNT
Q1 26
$8.8M
Q4 25
$8.8B
$11.7M
Q3 25
$8.6B
$4.8M
Q2 25
$8.5B
$1.5M
Q1 25
$8.1B
$5.0M
Q4 24
$8.3B
$11.7M
Q3 24
$8.4B
$3.8M
Q2 24
$8.3B
Net Profit
LIN
LIN
PMNT
PMNT
Q1 26
Q4 25
$1.5B
$93.0K
Q3 25
$1.9B
$-1.8M
Q2 25
$1.8B
$-3.8M
Q1 25
$1.7B
$-7.3M
Q4 24
$1.7B
$-2.5M
Q3 24
$1.6B
$-2.7M
Q2 24
$1.7B
Gross Margin
LIN
LIN
PMNT
PMNT
Q1 26
48.5%
Q4 25
64.4%
Q3 25
60.1%
Q2 25
60.4%
Q1 25
32.0%
Q4 24
54.8%
Q3 24
54.0%
Q2 24
Operating Margin
LIN
LIN
PMNT
PMNT
Q1 26
27.8%
Q4 25
23.0%
5.0%
Q3 25
27.5%
-23.9%
Q2 25
27.7%
-207.5%
Q1 25
26.9%
-130.1%
Q4 24
27.4%
-11.1%
Q3 24
25.0%
-66.7%
Q2 24
26.4%
Net Margin
LIN
LIN
PMNT
PMNT
Q1 26
Q4 25
17.5%
0.8%
Q3 25
22.4%
-38.6%
Q2 25
20.8%
-259.4%
Q1 25
20.6%
-145.5%
Q4 24
20.8%
-21.3%
Q3 24
18.5%
-71.6%
Q2 24
20.1%
EPS (diluted)
LIN
LIN
PMNT
PMNT
Q1 26
$3.98
Q4 25
$3.28
$0.00
Q3 25
$4.09
$-0.06
Q2 25
$3.73
$-0.21
Q1 25
$3.51
$-0.45
Q4 24
$3.61
$-0.15
Q3 24
$3.22
$-0.17
Q2 24
$3.44

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
LIN
LIN
PMNT
PMNT
Cash + ST InvestmentsLiquidity on hand
$4.0M
$1.6M
Total DebtLower is stronger
$24.7M
Stockholders' EquityBook value
$40.1M
$1.1M
Total Assets
$86.3M
$13.8M
Debt / EquityLower = less leverage
0.62×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
LIN
LIN
PMNT
PMNT
Q1 26
$4.0M
Q4 25
$5.1B
$1.6M
Q3 25
$4.5B
$393.0K
Q2 25
$4.8B
$3.0M
Q1 25
$5.3B
$6.2M
Q4 24
$4.8B
$2.8M
Q3 24
$5.2B
$725.0K
Q2 24
$4.6B
Total Debt
LIN
LIN
PMNT
PMNT
Q1 26
$24.7M
Q4 25
$20.7B
Q3 25
$18.6B
Q2 25
$19.7B
Q1 25
$17.6B
Q4 24
$15.3B
$1.9M
Q3 24
$17.5B
$1.8M
Q2 24
$16.9B
Stockholders' Equity
LIN
LIN
PMNT
PMNT
Q1 26
$40.1M
Q4 25
$38.2B
$1.1M
Q3 25
$38.6B
$981.0K
Q2 25
$38.5B
$987.0K
Q1 25
$38.0B
$1.9M
Q4 24
$38.1B
$907.0K
Q3 24
$39.2B
$2.7M
Q2 24
$38.2B
Total Assets
LIN
LIN
PMNT
PMNT
Q1 26
$86.3M
Q4 25
$86.8B
$13.8M
Q3 25
$86.0B
$15.0M
Q2 25
$86.1B
$8.3M
Q1 25
$82.7B
$13.3M
Q4 24
$80.1B
$13.2M
Q3 24
$82.5B
$13.3M
Q2 24
$80.2B
Debt / Equity
LIN
LIN
PMNT
PMNT
Q1 26
0.62×
Q4 25
0.54×
Q3 25
0.48×
Q2 25
0.51×
Q1 25
0.46×
Q4 24
0.40×
2.11×
Q3 24
0.45×
0.67×
Q2 24
0.44×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
LIN
LIN
PMNT
PMNT
Operating Cash FlowLast quarter
$2.3M
Free Cash FlowOCF − Capex
$898.0K
$2.2M
FCF MarginFCF / Revenue
10.2%
19.1%
Capex IntensityCapex / Revenue
0.3%
Cash ConversionOCF / Net Profit
24.26×
TTM Free Cash FlowTrailing 4 quarters
$4.2B

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
LIN
LIN
PMNT
PMNT
Q1 26
Q4 25
$3.0B
$2.3M
Q3 25
$2.9B
$-7.2M
Q2 25
$2.2B
$-3.9M
Q1 25
$2.2B
$-1.1M
Q4 24
$2.8B
$-1.0M
Q3 24
$2.7B
$-3.9M
Q2 24
$1.9B
Free Cash Flow
LIN
LIN
PMNT
PMNT
Q1 26
$898.0K
Q4 25
$1.6B
$2.2M
Q3 25
$1.7B
Q2 25
$954.0M
Q1 25
$891.0M
$-1.1M
Q4 24
$1.6B
$-1.2M
Q3 24
$1.7B
$-3.9M
Q2 24
$796.0M
FCF Margin
LIN
LIN
PMNT
PMNT
Q1 26
10.2%
Q4 25
17.9%
19.1%
Q3 25
19.4%
Q2 25
11.2%
Q1 25
11.0%
-21.8%
Q4 24
18.8%
-10.6%
Q3 24
19.9%
-101.5%
Q2 24
9.6%
Capex Intensity
LIN
LIN
PMNT
PMNT
Q1 26
Q4 25
16.6%
0.3%
Q3 25
14.8%
Q2 25
14.8%
Q1 25
15.7%
0.3%
Q4 24
15.1%
1.6%
Q3 24
12.8%
1.0%
Q2 24
13.7%
Cash Conversion
LIN
LIN
PMNT
PMNT
Q1 26
Q4 25
1.98×
24.26×
Q3 25
1.53×
Q2 25
1.25×
Q1 25
1.29×
Q4 24
1.63×
Q3 24
1.76×
Q2 24
1.16×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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