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:
- Income Statement
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Analysis of Profitability Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Present Value of Free Cash Flow to Equity (FCFE)
- Price to Sales (P/S) since 2005
- Analysis of Debt
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Linde plc, consolidated balance sheet: assets (quarterly data)
US$ in millions
Based on: 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).
Overall, the company’s total assets demonstrate a fluctuating pattern over the analyzed period, spanning from March 31, 2021, to December 31, 2025. While exhibiting periods of growth, a general trend towards stabilization and then moderate expansion is observed. A significant portion of the asset base is comprised of long-term assets, particularly property, plant, and equipment, and goodwill.
- Cash and Cash Equivalents
- Cash and cash equivalents experienced considerable volatility. A decrease from US$4,096 million in March 2021 to US$2,823 million in December 2021 was followed by increases, peaking at US$5,436 million in December 2022. Subsequent fluctuations continued, ending at US$5,056 million in December 2025. This suggests active cash management and potentially strategic deployment of funds.
- Current Assets
- Current assets showed a decrease from US$11,132 million in March 2021 to US$10,159 million in December 2021, followed by a rise to US$13,047 million in December 2022. A subsequent decline to US$11,411 million in March 2023 was observed, with a gradual increase to US$13,325 million by December 2025. The composition of current assets, specifically accounts receivable, contract assets, and inventories, contributes to this pattern.
- Accounts Receivable
- Accounts receivable, net, demonstrated a consistent upward trend from US$4,139 million in March 2021 to US$4,966 million in December 2025. This indicates a potential increase in credit sales or extended payment terms. The growth appears relatively steady, suggesting consistent revenue recognition practices.
- Contract Assets
- Contract assets exhibited a notable increase from US$137 million in March 2021 to US$269 million in December 2023, before decreasing to US$263 million in December 2024 and then increasing again to US$269 million in December 2025. This suggests evolving revenue recognition patterns related to contracts, potentially reflecting changes in project timelines or contract terms.
- Inventories
- Inventories generally increased over the period, rising from US$1,695 million in March 2021 to US$2,055 million in December 2025. This increase could be attributed to increased production, anticipated demand, or supply chain considerations. A slight dip occurred in December 2024, but inventory levels recovered by the end of 2025.
- Long-Term Assets
- Long-term assets constitute the majority of the company’s asset base. Property, plant, and equipment, net, experienced a slight decrease initially, followed by a moderate increase to US$28,260 million by December 2025. Goodwill fluctuated, decreasing from US$27,472 million in March 2021 to US$25,678 million in June 2022, then increasing to US$27,927 million in December 2025. Other intangible assets also showed a similar pattern of fluctuation. Overall, long-term assets demonstrate a relatively stable, albeit fluctuating, value.
The observed trends suggest a company actively managing its assets, with a focus on maintaining a substantial investment in long-term assets. Fluctuations in current assets indicate dynamic working capital management, while the growth in accounts receivable and inventories warrants continued monitoring. The overall asset base demonstrates a pattern of moderate growth and stabilization over the analyzed period.