Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Common-Size Income Statement
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Selected Financial Data since 2005
- Operating Profit Margin since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
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Linde plc, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 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).
- Accounts payable
- The percentage of accounts payable relative to total liabilities and equity showed moderate fluctuations, rising from 3.51% at the start of 2020 to a peak near 4.31% mid-2022, then trending downward to approximately 3.08% by late 2025. Overall, this item exhibited a slight downward trend in the later periods after peaking in 2022.
- Short-term debt
- Short-term debt as a percentage of total liabilities and equity experienced volatility, initially declining from 5.75% in early 2020 to a low of 1.43% at the end of 2021, before rising steadily to around 5.77% by late 2025. The recent increase suggests an increased reliance on short-term borrowings.
- Current portion of long-term debt
- This category showed variability without a clear long-term trend, fluctuating between about 0.85% and 3.17% through the years, with values generally oscillating around 2%. No sustained upward or downward movement is evident in recent periods.
- Contract liabilities
- Contract liabilities rose steadily from about 2.2% in early 2020 to a high near 4.12% mid-2023, followed by a pronounced decrease to approximately 1.49% by the end of 2025. This indicates a significant reduction in contract liabilities as a share of total liabilities and equity after mid-2023.
- Other current liabilities
- Other current liabilities showed a mild upward drift, increasing from 4.52% in early 2020 to a peak around 5.98% in the second half of 2021. Following this, the percentage stabilized close to 5.5%-5.7%, indicating relative stability in recent periods.
- Current liabilities (aggregate)
- Overall current liabilities as a percentage of total liabilities and equity fluctuated significantly, decreasing from 18.36% in early 2020 to about 15.57% by end 2020, then increasing to a peak of 22.15% by early 2023. Thereafter, these liabilities fluctuated around the 17%-19% range, showing variability but no clear sustained trend.
- Long-term debt, excluding current portion
- Long-term debt increased steadily over the period, starting near 11.88% in early 2020 and generally rising to around 21.62% by the end of 2025. This growth indicates increased use of long-term leverage in the company's capital structure over time.
- Other long-term liabilities
- Other long-term liabilities remained relatively stable, fluctuating modestly between approximately 11.76% and 14.77%. A slight declining tendency is observed after mid-2021, but the changes are moderate overall.
- Long-term liabilities (aggregate)
- Long-term liabilities as a whole rose steadily from about 25.64% in early 2020 to a peak near 36.45% around mid-2025. This reflects an increasing weight of long-term obligations within the total liabilities and equity.
- Total liabilities
- The total liabilities ratio displayed a gradual increase from 44.0% at the beginning of 2020 to about 53.55% by mid-2025, indicating growing leverage overall. The increase was consistent despite some quarter-to-quarter fluctuations.
- Redeemable noncontrolling interests
- Redeemable noncontrolling interests remained negligible and stable at approximately 0.02% or below throughout the entire period, showing no material impact on the capital structure.
- Ordinary shares, €0.001 par value
- This item was consistently zero, indicating no change or issuance in ordinary share capital on a par value basis over the reported periods.
- Additional paid-in capital
- Additional paid-in capital exhibited a general upward trajectory early on, increasing from 47.63% in early 2020 to a high near 53.83% by late 2022. It then declined steadily to roughly 45.82% by late 2025, suggesting changes in equity financing or adjustments in capital surplus.
- Retained earnings
- Retained earnings grew significantly over the timeframe, from about 19.97% at the beginning of 2020 to 26.7% by late 2022. A notable drop to 7.59% was observed at the start of 2023, after which earnings recovered gradually to 18.37% by the end of 2025, indicating fluctuations possibly due to accounting changes or dividend policies.
- Accumulated other comprehensive loss
- The accumulated other comprehensive loss fluctuated between -5.32% and -10.89%, showing volatility but generally large negative values, suggesting sustained comprehensive losses or unrealized losses in other equity components.
- Treasury shares, at cost
- Treasury shares as a component of equity showed a marked increase in negative value from -5.77% early 2020 to -19.02% by late 2022, indicating significant share repurchases during that period. An abrupt improvement was seen starting 2023, with values climbing back towards around -11.83% by late 2025, reflecting reduced treasury holdings or revaluation.
- Total shareholders’ equity
- Total shareholders’ equity decreased from 53.07% in early 2020 to about 44.91% by late 2025, highlighting a decline in the equity base's share of total financing, consistent with rising liabilities.
- Noncontrolling interests
- Noncontrolling interests remained relatively stable and low, around 1.66% to 2.82%, with minimal variation, signaling a limited role of minority interests in equity financing.
- Total equity
- Total equity declined steadily from 55.89% in early 2020 to approximately 46.6% by late 2025, supporting the observation of an increasing leverage profile as liabilities' share rose concurrently.
- Total liabilities and equity
- This balance remained consistently at 100%, confirming proportional allocation between liabilities and equity components as per accounting principles.