Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Common-Size Income Statement
- Analysis of Liquidity Ratios
- Analysis of Reportable Segments
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Aggregate Accruals
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Linde plc, common-size consolidated balance sheet: liabilities and stockholders’ equity (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).
- Current liabilities
- The proportion of current liabilities relative to total liabilities and equity decreased from 18.36% in March 2020 to a low of 15.57% by December 2020, followed by a general upward trend peaking around 22.15% in March 2023. Subsequently, it fluctuated moderately, staying in the range of approximately 16.83% to 19.45%, ending near 17.09% in June 2025. This indicates some variability but relatively stable short-term obligations over the period.
- Accounts payable
- Accounts payable as a percentage of total liabilities and equity showed minor fluctuations, starting around 3.51% in March 2020, climbing slightly to a peak above 4.3% in mid-2022, and then trending downward to approximately 3.0% by mid-2025. This suggests modest variation in trade payables relative to the company’s financial structure.
- Short-term debt
- Short-term debt displayed notable volatility. Initially decreasing from 5.75% in March 2020 to 1.43% by December 2021, it then rose sharply, reaching 6.65% in March 2023, followed by fluctuations around 4-5% and a steady rise toward 5.67% by June 2025. The irregular pattern may reflect refinancing activities or adjustments in short-term financing strategies.
- Current portion of long-term debt
- This category varied between about 0.85% and 3.17%, with no clear upward or downward long-term trend. It peaked at 3.17% in June 2020, declined in subsequent years, and ended near 1.56% in June 2025, indicating stable yet modest maturity amounts due within one year relative to total liabilities and equity.
- Contract liabilities
- Contract liabilities increased from 2.2% in March 2020 to a high of 4.12% in June 2023, with a notable peak at 3.9% at the end of 2022, before declining steadily to approximately 1.46% by June 2025. This decline after mid-2023 may reflect changes in deferred revenue or advances received.
- Other current liabilities
- Other current liabilities generally rose from 4.52% in March 2020 to around 5.9% in 2022 and 2023, after which the proportion slowly decreased to about 5.39% by June 2025. The relative stability indicates consistent non-specific current liabilities.
- Long-term debt excluding current portion
- A clear upward trend appears in long-term debt, increasing from about 11.88% in March 2020 to nearly 22.89% by June 2025. Several intermittent increases around mid-2023 and early 2024 suggest incremental borrowing or refinancing reflected in growing long-term obligations.
- Other long-term liabilities
- Other long-term liabilities remained relatively stable, fluctuating narrowly between roughly 11.76% and 14.77%, with a mild decreasing trend from 13.77% in early 2020 to around 13.57% by mid-2025, indicating managed and consistent longer-term obligations excluding debt.
- Total liabilities
- Total liabilities as a percentage of total liabilities and equity showed a gradual but persistent increase over the period: from 44.00% in March 2020 rising to 53.55% by June 2025. This steady rise reflects an increasing leverage or reliance on liabilities in capital structure.
- Shareholders’ equity
- Total shareholders’ equity exhibited a declining trend from approximately 55.89% in March 2020 to 46.44% by June 2025. The incrementally reduced equity percentage reflects either growth in liabilities outpacing equity or distributions affecting equity levels.
- Additional paid-in capital and retained earnings
- Additional paid-in capital mostly fluctuated between 45.79% and 53.83%, peaking around late 2022 and early 2023, but gradually declining afterward. Retained earnings increased steadily from about 19.97% in March 2020 to approximately 16.96% in June 2025, though with a significant drop during 2023 before recovering, indicating impact from possible distributions or accounting adjustments during that year followed by recovery.
- Accumulated other comprehensive loss
- This item fluctuated significantly with negative figures throughout, moving from -8.76% in early 2020, upward slightly to around -5.32%, and then deepening to around -10.89% by late 2022 before settling near -7.26% by mid-2025. The volatility in comprehensive loss suggests variable impacts from foreign currency translation, hedging, or other comprehensive income components.
- Treasury shares
- Treasury shares as a percentage of total liabilities and equity increased in absolute terms (negative direction) from about -5.77% in early 2020 to roughly -19.02% by September 2022, followed by a sharp reversal to near -0.21% in early 2023, then resuming a rising negative trend toward -10.74% by mid-2025. This suggests active repurchase and subsequent reissuance or cancellation of shares impacting treasury share balances.
- Overall capital structure
- The company’s capital structure evolved with a gradual increase in liabilities from 44% to over 53%, counterbalanced by a decline in equity from nearly 56% to under 47%. The increasing long-term debt and fluctuating short-term debt indicate a shift toward more debt financing, while stable but fluctuating other liabilities and equity components suggest active management of financial leverage and shareholder distributions.