Common-Size Balance Sheet: Assets
Quarterly Data
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Linde plc, common-size consolidated balance sheet: assets (quarterly data)
Based on: 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 relative to total assets fluctuated over the analyzed periods, with values ranging roughly between 3.46% and 6.82%. A downward spike was observed around December 2020 and June 2021, followed by a general upward recovery trend reaching around 6.4% by late 2024. The data suggest a tendency towards increasing liquidity management in recent quarters.
- Accounts receivable, net
- This category showed a modest upward trend from about 4.62% in late 2020 to just above 6% in the later periods, indicating an increase in sales or extended credit terms. However, there is some variability with occasional declines, but the overall direction points towards a growing share of accounts receivable in total assets.
- Contract assets
- Contract assets remained a small fraction of the total assets, generally under 0.35%, but demonstrated a slight increasing trend over time. From a low point of 0.12% in early 2022, these assets increased steadily to about 0.3% by late 2024, indicating possible growth in work in progress or contractual rights to consideration.
- Inventories
- Inventory as a share of total assets remained relatively stable, oscillating slightly around 2%, showing minimal upward movement until mid-2023, where it peaked around 2.67%, followed by a slight decline towards 2.47%. This stability indicates consistent inventory management relative to asset size.
- Prepaid and other current assets
- These assets fluctuated modestly between approximately 1.12% and 1.58%, with a trend of slight recovery after some declines observed in mid periods. This stability suggests steady management of prepaid expenses and similar items relative to total assets.
- Current assets
- The total current assets percentage saw fluctuations between 12.38% and 16.44%. There was a decline in early 2021, followed by a generally rising trend from 2022 onwards, reaching peaks in mid-2024, indicating a greater proportion of total asset allocation in short-term assets over the later periods.
- Property, plant and equipment, net
- This category consistently represented a significant portion of total assets, fluctuating around the 30% mark. A gradual slight decline was noted from 32.5% in early 2020 to lows near 29.56% in late 2022, with a moderate recovery back to about 31.28% in late 2024. The trend suggests variations in capital expenditures or asset disposals affecting fixed asset composition over time.
- Goodwill
- Goodwill maintained a stable and substantial portion of total assets, generally hovering around 32-33%. Minor fluctuations suggest some impairments or acquisitions but no major structural changes.
- Other intangible assets, net
- There is a clear downward trend in other intangible assets over the period, decreasing from approximately 18.18% of total assets in early 2020 to below 14% by late 2024. This suggests amortization or impairment effects reducing these assets’ relative weight over time.
- Other long-term assets
- Other long-term assets showed a gradual increase from around 4.62% to about 6.54% by mid-2025, indicating increased recognition or accumulation of assets in this category.
- Long-term assets
- The proportion of long-term assets to total assets slightly decreased from above 87% in early 2021 to around 84% in late 2022 before stabilizing near 83.5%–84.2% in recent periods. This suggests a slight shift towards a greater relative share of current assets within the asset base.
- Total assets
- By definition, total assets were stable at 100% across all periods. Observed changes in component percentages reflect shifts in asset composition rather than overall asset size.