Common-Size Balance Sheet: Assets
Quarterly Data
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Linde plc pages available for free this week:
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Dividend Discount Model (DDM)
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
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Linde plc, common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Cash and cash equivalents
- The proportion of cash and cash equivalents relative to total assets exhibits moderate fluctuations, ranging from a low of 3.46% in December 2020 to a high of 6.82% in December 2022. Starting at 4.76% in March 2020, the figure generally trends upward after mid-2022, reaching about 6.4% by March 2025, indicating a strengthening liquidity position in recent periods.
- Accounts receivable, net
- This item shows a generally increasing trend over the periods reviewed. Beginning at 4.84% in March 2020, it rises steadily, reaching a peak of 6.23% in June 2024, before slightly decreasing to 5.99% in March 2025. This suggests a modest growth in outstanding customer balances relative to the total assets.
- Contract assets
- The share of contract assets remains low throughout, starting at 0.37% in March 2020 and generally declining to 0.12% by March 2022. However, from that point onward, a gradual increase is noted, culminating at 0.35% in March 2025. This pattern indicates some volatility but a recent upward trend in contract-based assets.
- Inventories
- Inventories as a percentage of total assets stay relatively stable with slight increments initially, increasing from 2.00% in March 2020 to a peak around 2.67% in September 2023. However, a mild downward trend is observed towards early 2025, ending at 2.40%. This reflects consistent inventory levels with minor variations over time.
- Prepaid and other current assets
- There is some variability in this asset category, starting at 1.68% in March 2020 and generally drifting downwards until mid-2023, hitting lows around 1.12%-1.15%. An uptick occurs thereafter, reaching 1.58% in March 2025, indicating increased prepayments or similar current assets towards the end of the observation period.
- Current assets (aggregate)
- The aggregate current assets as a percentage of total assets show fluctuation but an overall upward trend, beginning at 13.65% in March 2020. After a dip in late 2020, current assets increase steadily from 14.81% in March 2022 to about 16.44% by March 2025, suggesting a rising proportion of short-term resource holdings.
- Property, plant and equipment, net
- This component remains the largest individual asset category and shows slight decline initially, from 32.50% in March 2020 down to near 29.56% in December 2022. Thereafter, a modest increase is apparent, reaching 31.09% in March 2025. The pattern reflects some asset base fluctuations, potentially from disposals or capital investments.
- Goodwill
- Goodwill maintains a relatively stable proportion around 30%-33%, starting near 30.90% in March 2020 and peaking at about 33.61% in June 2023. A gradual decrease follows, with the percentage declining to 32.05% by March 2025. This stability suggests limited large goodwill impairments or acquisitions during the period.
- Other intangible assets, net
- This item steadily declines throughout the period, starting at 18.18% in March 2020 and decreasing to 13.98% by March 2025. The consistent downward trend may be attributed to amortization or disposals, indicating a shrinkage in intangible asset magnitude relative to total assets.
- Other long-term assets
- The share of other long-term assets exhibits slight growth from 4.77% in March 2020 to 6.44% by March 2025. The increase appears gradual and consistent, pointing to a modest accumulation or appreciation of these assets over time.
- Long-term assets (aggregate)
- Long-term assets represent a significant majority of total assets, fluctuating between approximately 83.56% and 87.62%. The percentage trends slightly downward from a peak of around 87.62% in December 2020 and June 2021 to about 83.56% in March 2025, suggesting a modest shift towards current assets over the years.
- Total assets
- By definition, total assets remain constant at 100% across all periods.