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:
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- Analysis of Geographic Areas
- Enterprise Value (EV)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Current Ratio since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
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Linde plc, consolidated balance sheet: assets (quarterly data)
US$ in millions
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).
The analysis of the quarterly financial data reveals several discernible trends across the various asset categories over the reported periods.
- Cash and Cash Equivalents
- Cash balances have exhibited volatility throughout the timeline, with notable fluctuations. Starting around 4.0 billion USD in early 2020, the values peaked intermittently, reaching highs above 5.2 billion USD by late 2024, suggesting periods of strong liquidity interspersed with drawdowns.
- Accounts Receivable, Net
- Accounts receivable showed a generally upward trajectory, increasing from approximately 4.1 billion USD in early 2020 to around 5.2 billion USD toward the end of the latest period, indicating growing credit sales or extended customer payment terms.
- Contract Assets
- Contract assets displayed a mild recovery after an initial decline, dropping from 311 million USD in early 2020 to a trough near 78 million USD in mid-2022. Subsequently, a steady upward trend is observed, reaching approximately 293 million USD by mid-2025, signaling improved recognition of revenue linked to contracts.
- Inventories
- Inventory levels were relatively stable with a minor upward bias. Beginning at roughly 1.7 billion USD, the figures climbed gradually to over 2.1 billion USD by mid-2025, reflecting either increased production or stockpiling strategies.
- Prepaid and Other Current Assets
- This category experienced fluctuations, generally ranging between 900 million USD and 1.2 billion USD. After declining in early 2020, a recovery trend is observed toward the most recent periods, indicating adjustments in prepaid expenses or other short-term asset management.
- Current Assets
- Current assets overall had some volatility, starting at around 11.5 billion USD and moving between approximately 10.1 billion USD and 13.6 billion USD. The data shows periods of contraction and expansion, suggesting tactical liquidity management aligned with operational needs.
- Property, Plant, and Equipment, Net
- Net PPE declined from over 27.4 billion USD in early 2020 to around 22.6 billion USD in late 2022, reflecting possible asset disposals or depreciation outpacing additions. A recovery trend is noted thereafter, climbing back above 26.9 billion USD by mid-2025, which could imply renewed capital expenditure or acquisitions.
- Goodwill
- Goodwill remained relatively stable but showed some fluctuations across the timeline, oscillating between about 25.9 billion USD and 28.0 billion USD. This suggests periodic reassessments or impairments linked to business acquisitions.
- Other Intangible Assets, Net
- Other intangible assets generally decreased over the period from approximately 15.3 billion USD to around 11.3 billion USD, reaching a low point before showing a mild recovery to roughly 12.1 billion USD by mid-2025, indicating amortization and possible impairment charges with slight asset additions.
- Other Long-Term Assets
- These assets exhibited a gradual increase from about 4.0 billion USD to over 5.6 billion USD by mid-2025, signifying new long-term asset investments or valuation changes.
- Long-Term Assets
- The total long-term assets followed a downward trend from approximately 72.9 billion USD in early 2020 to near 63.1 billion USD in late 2022, then rebounded to over 72.4 billion USD by mid-2025, mirroring the trends in PPE, goodwill, intangible assets, and other long-term holdings.
- Total Assets
- Total assets started at about 84.4 billion USD and experienced modest fluctuations, falling to around 74.3 billion USD by late 2022, before progressively recovering to reach approximately 86.1 billion USD by mid-2025. This reflects the combined effects of changes across current and long-term asset categories.
In summary, the data indicates periods of contraction in asset balances during 2021 and 2022, followed by a recovery phase extending into 2024 and 2025. Liquidity measures exhibit volatility but maintain a generally strong position. Fixed and intangible asset bases decreased initially, possibly due to depreciation and impairments or disposals, but later increased reflecting reinvestment activities. The growth in accounts receivable and inventories suggests expanding operations or sales volume. Overall, asset management appears to be dynamic and responsive to operational and strategic requirements.