Common-Size Balance Sheet: Assets
Quarterly Data
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- Income Statement
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Linde plc, common-size consolidated balance sheet: assets (quarterly data)
Based on: 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 composition of assets, as a percentage of total assets, exhibits several notable trends over the observed period from March 31, 2021, to December 31, 2025. Current assets demonstrate fluctuation, while long-term assets maintain a relatively stable, dominant position. Within both categories, individual asset components show distinct patterns.
- Liquidity & Current Assets
- Current assets, representing approximately 12% to 16% of total assets, experienced a peak in September 2021 (14.26%) and again in December 2022 (16.38%). A general decline is observed from late 2022 through 2025, ending at 15.35% in December 2025. Cash and cash equivalents show variability, ranging from 3.46% to 6.82%, with a recent upward trend from mid-2023. Accounts receivable, net, consistently represents a significant portion of current assets, generally between 5% and 7%, with a slight increase observed towards the end of the period. Contract assets show a consistent upward trend, increasing from 0.16% to 0.31% over the period, indicating a growing reliance on deferred revenue. Inventories also demonstrate a gradual increase, moving from approximately 2% to 2.67% before decreasing slightly to 2.37% in December 2025. Prepaid and other current assets show an increase in late 2024 and early 2025, peaking at 1.58% before decreasing to 1.13%.
- Long-Term Asset Composition
- Long-term assets consistently comprise the majority of the asset base, typically exceeding 83%. Property, plant, and equipment, net, remains a substantial component, fluctuating between approximately 29% and 32%. A slight upward trend is visible in the latter half of the period. Goodwill represents the largest single asset category, consistently around 32% to 33% of total assets, with minor fluctuations. Other intangible assets, net, exhibit a gradual decline from 17.13% in March 2021 to 13.67% in December 2025. Other long-term assets show an increase from 5.76% to 6.44% in late 2024, before decreasing to 6.26% in December 2025.
Overall, the asset structure demonstrates a shift towards a greater proportion of long-term assets, particularly goodwill and property, plant, and equipment, while the proportion of current assets has decreased slightly over the observed period. The increasing trend in contract assets suggests a potential change in revenue recognition practices or business models. The decline in other intangible assets warrants further investigation.