AbstractDue to the new linear flow splitting forming process the production of bifurcated profiles from sheet metal without lamination of material becomes feasible. The continuous production of such structures takes place incrementally in a modified roll forming machine. By producing those complex parts process‐related changes in the material properties occur as a result of the cold forming. Thus, the assumption of homogeneous properties in the processed part is not valid and a reliable analysis of structural durability is only possible by considering changes in material properties. Investigations on linear flow split profiles show large gradients in the microstructure and properties over the profile cross section. In the areas of low plastification the degree of deformation and the flow stress can be determined by microstructure and hardness measurements. In the severely deformed areas, like the upper flange surface, this determination becomes doubtable. Therefore the electron backscattered diffraction method was used to investigate, if an ultrafine‐grained structure is occurring as it evolves in the processes of severe plastic deformation. Thus, the aim of this paper is the numerical analysis of the linear flow splitting process, the metallographic characterisation of bifurcated profiles and the numerical evaluation of the structural durability with consideration of the gained insights.