Name: Linde plc (NASDAQ:LIN) | Balance Sheet: Assets (Quarterly)
Creator: Stock Analysis on Net

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.

Assets: Selected Items

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Current Assets: Selected Items

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Linde plc, consolidated balance sheet: assets (quarterly data)

US$ in millions

	Sep 30, 2026	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021
Cash and cash equivalents	3,947)	4,898)	3,959)	5,056)	4,509)	4,786)	5,294)	4,850)	5,187)	4,626)	4,848)	4,664)	3,894)	3,357)	4,962)	5,436)	3,756)	3,655)	4,464)	2,823)	4,700)	3,137)	4,096)
Accounts receivable, net	5,595)	5,632)	5,321)	4,966)	5,331)	5,230)	4,950)	4,622)	4,871)	5,001)	5,009)	4,718)	4,692)	4,799)	4,753)	4,559)	4,599)	4,803)	4,845)	4,499)	4,367)	4,342)	4,139)
Contract assets	447)	432)	321)	269)	228)	260)	293)	263)	255)	226)	217)	196)	151)	156)	175)	124)	104)	78)	100)	134)	166)	173)	137)
Inventories	2,129)	2,122)	2,079)	2,055)	2,128)	2,122)	1,984)	1,946)	2,087)	2,094)	2,100)	2,115)	2,078)	2,079)	2,054)	1,978)	1,855)	1,786)	1,766)	1,733)	1,694)	1,692)	1,695)
Prepaid and other current assets	1,298)	1,092)	1,071)	979)	1,135)	1,229)	1,076)	1,264)	1,060)	896)	928)	927)	922)	1,020)	960)	950)	889)	950)	1,082)	970)	1,080)	1,102)	1,065)
Current assets	13,416)	14,176)	12,751)	13,325)	13,331)	13,627)	13,597)	12,945)	13,460)	12,843)	13,102)	12,620)	11,737)	11,411)	12,904)	13,047)	11,203)	11,272)	12,257)	10,159)	12,007)	10,446)	11,132)
Property, plant and equipment, net	29,830)	29,170)	28,564)	28,260)	27,535)	26,928)	25,710)	24,775)	25,124)	24,575)	24,418)	24,552)	23,624)	23,808)	23,796)	23,548)	22,586)	23,993)	25,595)	26,003)	26,180)	26,917)	26,934)
Goodwill	27,900)	27,927)	27,882)	27,927)	27,828)	27,812)	26,507)	25,937)	27,108)	26,365)	26,289)	26,751)	25,955)	26,456)	26,418)	25,817)	24,565)	25,678)	26,822)	27,038)	27,178)	27,621)	27,472)
Other intangible assets, net	11,426)	11,564)	11,673)	11,871)	11,931)	12,082)	11,561)	11,330)	12,113)	11,851)	12,001)	12,399)	12,092)	12,510)	12,638)	12,420)	11,810)	12,634)	13,506)	13,802)	14,048)	14,493)	14,559)
Other long-term assets	5,503)	5,512)	5,445)	5,434)	5,368)	5,629)	5,329)	5,160)	4,741)	4,581)	4,537)	4,489)	4,419)	4,533)	4,552)	4,826)	4,159)	4,308)	4,587)	4,603)	4,778)	4,868)	4,896)
Long-term assets	74,659)	74,173)	73,564)	73,492)	72,662)	72,451)	69,107)	67,202)	69,086)	67,372)	67,245)	68,191)	66,090)	67,307)	67,404)	66,611)	63,120)	66,613)	70,510)	71,446)	72,184)	73,899)	73,861)
Total assets	88,075)	88,349)	86,315)	86,817)	85,993)	86,078)	82,704)	80,147)	82,546)	80,215)	80,347)	80,811)	77,827)	78,718)	80,308)	79,658)	74,323)	77,885)	82,767)	81,605)	84,191)	84,345)	84,993)

The total asset base exhibits a U-shaped trajectory over the analyzed period. Total assets began at 84,993 million US dollars in March 2021, experienced a contraction to a low of 74,323 million US dollars by September 2022, and subsequently recovered to reach 88,075 million US dollars by September 2026. This overall growth is primarily driven by a resurgence in long-term tangible assets following a period of decline.

Current Asset Trends: Current assets have maintained a general upward trend, rising from 11,132 million US dollars in March 2021 to 13,416 million US dollars by September 2026. Cash and cash equivalents demonstrate significant volatility, fluctuating between a low of 2,823 million US dollars in December 2021 and a peak of 5,436 million US dollars in December 2022, though they generally stabilize between 4,000 and 5,000 million US dollars in the later years.; Net accounts receivable show a steady increase, growing from 4,139 million US dollars to 5,595 million US dollars, suggesting an expansion in credit sales or a slower collection cycle. Contract assets exhibit the most aggressive relative growth, increasing more than threefold from 137 million US dollars in March 2021 to 447 million US dollars by September 2026. Inventories have also seen a gradual climb, moving from 1,695 million US dollars to 2,129 million US dollars over the period.
Long-term Asset Dynamics: Net property, plant, and equipment (PP&E) underwent a notable correction, dropping from 26,934 million US dollars in March 2021 to 22,586 million US dollars in September 2022. Following this trough, a sustained investment phase is observed, with PP&E climbing to 29,830 million US dollars by September 2026, indicating significant capital expenditure.; Goodwill has remained relatively stable, fluctuating within a narrow range between 24,565 million US dollars and 27,927 million US dollars, suggesting a lack of major new acquisitions or significant impairments during this timeframe. Conversely, other net intangible assets show a consistent downward trend, declining from 14,559 million US dollars in March 2021 to 11,426 million US dollars by September 2026, likely reflecting the impact of scheduled amortization.; Other long-term assets have grown modestly from 4,896 million US dollars to 5,503 million US dollars, contributing to the overall recovery of the long-term asset portfolio.

The asset structure reveals a strategic shift toward tangible capital. While intangible assets have steadily decreased, the aggressive recovery and growth in PP&E suggest a pivot toward expanding physical infrastructure. The simultaneous rise in accounts receivable and contract assets indicates an increase in operational scale and business volume.

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Linde plc (NASDAQ:LIN)

Balance Sheet: AssetsQuarterly Data

Assets: Selected Items

Current Assets: Selected Items

Balance Sheet: Assets
Quarterly Data