Common-Size Balance Sheet: Assets
Quarterly Data
Paying user area
Try for free
Linde plc pages available for free this week:
- Cash Flow Statement
- Analysis of Liquidity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Debt to Equity since 2005
- Price to Operating Profit (P/OP) since 2005
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Linde plc for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Linde plc, common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-06-30), 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 asset structure is characterized by a heavy concentration in long-term assets, which consistently represent between 83% and 87% of total assets throughout the period. While long-term assets dominate the balance sheet, current assets have experienced a general increase in their relative weight, rising from approximately 13.10% in early 2021 to a range between 14.77% and 16.05% by 2026.
- Current Asset Trends
- Accounts receivable, net, show a steady upward trajectory, increasing from 4.87% of total assets in March 2021 to 6.37% by June 2026. Cash and cash equivalents exhibit higher volatility, fluctuating between a low of 3.46% and a peak of 6.82%, suggesting periodic adjustments in liquidity management. Inventories have moderately increased from 1.99% to a stabilized range of approximately 2.40% to 2.60%.
- Fixed and Long-Term Asset Dynamics
- Property, plant, and equipment (PP&E) remained relatively stable near 30-31% for several years before trending upward to reach 33.02% by June 2026, indicating an increase in tangible capital investment relative to the total asset base. Conversely, other intangible assets have undergone a consistent decline, falling from 17.13% in March 2021 to 13.09% by June 2026, likely reflecting the effects of amortization.
- Intangible Asset and Goodwill Stability
- Goodwill has remained a significant component of the asset base, generally fluctuating between 31.61% and 33.61%. While it remained stable for the majority of the period, a slight contraction in its relative share is observed toward the end of the analysis period, coinciding with the increase in PP&E.
- Other Asset Components
- Contract assets have remained a marginal portion of the balance sheet but have shown a gradual increase from 0.16% to 0.49%. Other long-term assets have remained stable, generally oscillating between 5.5% and 6.5% of total assets.
Overall, the analysis reveals a gradual shift in the composition of the balance sheet, characterized by a transition from intangible assets toward tangible fixed assets and a modest increase in the proportion of current assets, specifically within receivables.