Balance Sheet: Assets
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.
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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
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Linde plc, consolidated balance sheet: assets (quarterly data)
US$ in millions
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 overall asset trajectory reflects a period of contraction followed by a sustained recovery and expansion. Total assets decreased from 84,993 million USD in March 2021 to a trough of 74,323 million USD by September 2022, before entering a steady growth phase that culminated in 88,349 million USD by June 2026.
- Current Asset Dynamics
- Current assets exhibit a general upward trend, growing from 11,132 million USD to 14,176 million USD over the observed period. This growth is primarily driven by a steady increase in net accounts receivable, which rose from 4,139 million USD in March 2021 to 5,632 million USD in June 2026. Contract assets showed a more pronounced relative increase, expanding from 137 million USD to 432 million USD, suggesting a growth in unbilled revenue or long-term project execution. Cash and cash equivalents remained volatile, fluctuating between 2,823 million USD and 5,436 million USD, indicating active liquidity management.
- Fixed Asset and Capital Investment
- Property, plant, and equipment (PP&E), net, underwent a significant cycle of decline and reinvestment. After decreasing from 26,934 million USD in March 2021 to 22,586 million USD in September 2022, the asset base expanded consistently to reach 29,170 million USD by June 2026. This pattern suggests a strategic shift from asset optimization or depreciation-heavy periods toward an aggressive capital expenditure phase.
- Intangible Assets and Goodwill
- Other intangible assets, net, displayed a consistent long-term decline, falling from 14,559 million USD in March 2021 to 11,564 million USD in June 2026, likely reflecting the impact of systematic amortization. In contrast, goodwill remained relatively stable, hovering between 24,565 million USD and 27,927 million USD, with a notable recovery following the dip in late 2022.
- Long-term Asset Composition
- Long-term assets mirrored the overall balance sheet trend, bottoming out at 63,120 million USD in September 2022 before recovering to 74,173 million USD by June 2026. Other long-term assets also showed a gradual increase from 4,896 million USD to 5,512 million USD, contributing to the overall strengthening of the non-current asset base.
The data indicates a strategic transition toward expansion. While intangible assets have diminished due to amortization, the substantial increase in PP&E and the growth in current assets—specifically receivables and contract assets—point to an increase in operational scale and capital investment in the latter half of the period.