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
- Common-Size Balance Sheet: Assets
- Analysis of Long-term (Investment) Activity Ratios
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Selected Financial Data since 2005
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Analysis of Debt
- Aggregate Accruals
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Linde plc, consolidated balance sheet: assets (quarterly data)
US$ in millions
Based on: 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 total asset base exhibits a U-shaped trajectory over the analyzed period. After an initial decline from 84,993 million US$ in March 2021 to a trough of 74,323 million US$ in September 2022, a consistent recovery phase is observed, culminating in a balance of 86,315 million US$ by March 2026. This recovery is primarily driven by the expansion of both current and long-term assets in the latter half of the period.
- Current Asset Dynamics
- Current assets demonstrate overall growth, increasing from 11,132 million US$ to 12,751 million US$. This growth is underpinned by a steady rise in net accounts receivable, which grew from 4,139 million US$ to 5,321 million US$, and inventories, which rose from 1,695 million US$ to 2,079 million US$. Cash and cash equivalents exhibit significant volatility, fluctuating between a low of 2,823 million US$ and a peak of 5,436 million US$, suggesting active treasury management or periodic large-scale capital deployments.
- Fixed Asset Reinvestment
- A notable pivot in capital allocation is evident in the Property, Plant and Equipment (PP&E) account. Following a period of contraction where values dropped from 26,934 million US$ in March 2021 to 22,586 million US$ in September 2022, there is a sustained upward trend, reaching 28,564 million US$ by March 2026. This indicates a transition from a period of asset reduction or depreciation to a phase of capacity expansion.
- Intangible Asset Trends
- While goodwill remains relatively stable, ending the period at 27,882 million US$, other net intangible assets show a persistent decline from 14,559 million US$ in March 2021 to 11,673 million US$ in March 2026. This downward trend is consistent with the routine amortization of intangible assets in the absence of offsetting large-scale acquisitions.
- Operational Asset Growth
- Contract assets show a distinct increasing trend, growing from 137 million US$ in March 2021 to 321 million US$ in March 2026. This increase, paired with the growth in receivables and inventories, points toward an expansion in the scale of operational contracts and overall business volume.
The overall asset composition reflects a strategic shift toward tangible capital investment and operational growth. The balance sheet has transitioned from a period of contraction and asset optimization between 2021 and 2022 to a phase of sustained growth and reinvestment through 2026.