Common-Size Balance Sheet: Assets
Quarterly Data
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Linde plc pages available for free this week:
- Income Statement
- Statement of Comprehensive Income
- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
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Linde plc, common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 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).
The balance sheet structure reveals a consistent reliance on long-term assets, which maintain a dominant share of the total asset base, fluctuating between 83.56% and 87.62% over the analyzed period. Current assets have experienced a gradual relative expansion, moving from 13.10% in March 2021 to a peak of 16.44% in March 2023, before stabilizing around 14.77% by March 2026. This suggests a slight shift toward higher short-term liquidity and operational flexibility.
- Liquidity and Working Capital Components
- Cash and cash equivalents exhibit significant volatility, with a notable peak of 6.82% in December 2022 followed by a gradual descent to 4.59% by March 2026. Accounts receivable have remained relatively stable, generally oscillating between 4.87% and 6.23%, indicating a consistent relationship between revenue generation and collection cycles. Inventories and contract assets show modest upward trends; inventories rose from 1.99% to 2.41%, while contract assets more than doubled from 0.16% to 0.37%, suggesting a slight increase in committed work or stored materials relative to total assets.
- Fixed Asset and Capital Investment Trends
- Property, plant and equipment (PP&E) experienced a period of relative decline from 31.69% in early 2021 to a low of 29.56% in December 2022. However, a sustained recovery trend followed, with PP&E increasing to 33.09% by March 2026. This shift indicates a strategic pivot toward increasing tangible capital investment and expanding physical infrastructure in the latter half of the period.
- Intangible Assets and Goodwill Analysis
- Goodwill has remained remarkably stable, fluctuating within a narrow range between 32.05% and 33.61%, which implies the absence of significant new acquisitions or major impairment charges. In contrast, other intangible assets show a consistent and linear downward trend, decreasing from 17.13% in March 2021 to 13.52% in March 2026. This steady decline is characteristic of scheduled amortization of intangible assets over time.
- Long-term Asset Composition
- The overall proportion of long-term assets decreased slightly from an initial high of 87.62% in June 2021 to 85.23% by March 2026. This change is primarily driven by the attrition of intangible assets, which offset the growth seen in PP&E and other long-term assets, the latter of which trended slightly upward from 5.76% to 6.31%.