Common-Size Balance Sheet: Assets
Quarterly Data
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Linde plc pages available for free this week:
- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Short-term (Operating) Activity Ratios
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Debt to Equity since 2005
- Price to Earnings (P/E) since 2005
- Aggregate Accruals
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Linde plc, common-size consolidated balance sheet: assets (quarterly data)
Based on: 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), 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 as a percentage of total assets exhibits moderate fluctuations over the observed periods. It generally remains within a range of approximately 3.5% to 6.5%, with notable increases in late 2022 and early 2024. This indicates periodic strengthening of liquidity positions, though without a clear long-term upward or downward trend.
- Accounts Receivable, Net
- Accounts receivable, as a share of total assets, shows a gradual overall increase from around 4.6% in 2020 to levels slightly above 6% in recent quarters. The increase is consistent though with minor short-term oscillations. This suggests a steady growth in credit extended to customers or sales volume adjustments affecting receivables.
- Contract Assets
- The contract assets percentage starts very low near 0.2%-0.4% and generally trends slightly upward over time, reaching around 0.3% by the latest quarter in 2025. This growth, though modest, may reflect increasing recognition of revenue in process or changes in contract accounting dynamics.
- Inventories
- Inventory levels relative to total assets remain relatively stable, hovering close to 2% throughout the period with a minor upward drift into the mid-2% range around 2023, followed by a modest decline towards the end of the timeframe. This stability suggests consistent inventory management aligned with asset base trends.
- Prepaid and Other Current Assets
- Prepaid and other current assets demonstrate some variability, initially trending downwards early in the dataset before showing intermittent increases around 2024. The values move between approximately 1.1% and 1.6%, indicating fluctuations in prepayments or current asset compositions without a strong directional trend.
- Current Assets
- The share of current assets as a percentage of total assets generally shows an increasing trend from about 12.5% in early 2020 to above 16% by 2024, albeit with some quarter-to-quarter variation. This reflects an overall increase in short-term asset holdings relative to the total asset base.
- Property, Plant and Equipment, Net
- Property, plant, and equipment (PP&E), as a portion of total assets, declines gradually from approximately 32.5% to just under 30% by late 2022, then stabilizes and sees a mild increase towards 32% by the end of the observed period. This indicates a cycle of asset base adjustment and possibly reinvestment in fixed assets.
- Goodwill
- Goodwill consistently represents a significant portion of total assets, fluctuating near 31% to 33.5%. It experiences mild variations over quarters but remains relatively stable overall. This stability suggests a consistent intangible asset base acquired from prior business combinations.
- Other Intangible Assets, Net
- Other intangible assets as a percentage of total assets display a steady decline from over 18% in 2020 to below 14% by the end of 2025. This downward trend likely reflects amortization or impairment effects reducing the net carrying value of these assets over time.
- Other Long-Term Assets
- Other long-term assets maintain a moderately stable percentage within the 4.5% to 6.5% range, with slight upward movement in the latter part of the period, particularly peaking near 6.5% in 2024 and 2025. This may indicate growth or reclassification of certain long-term holdings.
- Long-Term Assets
- The share of long-term assets as part of total assets shows a slight gradual decline from roughly 87% to around 83.5% across the period. This reduction could be driven by increases in current assets and decreases in certain long-term categories such as other intangibles.
- Total Assets
- The total assets are expressed as 100% throughout all periods, serving as the basis of comparison for individual components.