Cash Flow Statement
Quarterly Data
The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.
The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.
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- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
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Linde plc, consolidated cash flow statement (quarterly data)
US$ in millions
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).
- Net income trends
- Net income exhibited fluctuations with overall growth from 573 million USD in March 2020 to 1,766 million USD by June 2025. A notable dip occurred in June 2022 (372 million USD) before recovering and reaching new highs subsequently.
- Income from continuing operations
- This metric closely followed net income patterns, starting at 606 million USD in March 2020 and rising to 1,806 million USD by June 2025. Similarly, it shows a dip around mid-2022 with recovery in later periods.
- Cost reduction program and other charges
- These charges showed significant volatility, swinging from positive to deeply negative values. A substantial charge of 956 million USD appeared in June 2022, indicating a significant cost event impacting the period.
- Depreciation and amortization
- This expense remained relatively stable, showing a gradual decline from around 1,142 million USD in March 2020 to about 942 million USD in June 2025, indicating consistent asset utilization without large changes.
- Working capital components
- Accounts receivable and inventory showed inconsistent movements with no clear trend, illustrating fluctuations in operational working capital. Payables and accruals changed irregularly, sometimes sharply, reflecting variable supplier payment timings. Overall working capital strongly fluctuated from a low of -553 million USD in March 2024 to a high of 1,128 million USD in December 2020, indicating variable short-term liquidity management.
- Operating cash flow and investing activities
- Net cash provided by operating activities generally trended upwards, reaching peaks over 2.7 billion USD in 2024 and 2025, showcasing strong cash generation capability. Conversely, capital expenditures increased over time, reaching significant outflows above 1.2 billion USD by mid-2025, depicting ongoing investment in assets. Acquisitions and divestitures varied with no consistent upward or downward pattern, though a sharp acquisition-related outflow of 808 million USD in Dec 2022 stands out.
- Financing activities
- Cash flows from financing activities displayed volatility with large outflows at certain points, particularly a massive outflow of nearly 3 billion USD in Dec 2020 and recurring substantial outflows in the following years. Share purchases consistently represented a significant use of cash, amounting to over 1 billion USD per quarter in several later periods, reflecting active stock repurchase programs. Dividends steadily increased over time, indicating continuous shareholder returns.
- Debt management
- Short-term and long-term debt borrowings and repayments revealed an active debt management strategy. Borrowings fluctuated considerably, with borrowings exceeding repayments in some periods, suggesting a flexible approach to financing needs. Noteworthy is a large long-term debt borrowing of over 2 billion USD in September 2021 and March 2024.
- Overall cash position
- Cash and equivalents changes were inconsistent, with periods of significant increase such as 2022 Q4 and declines such as 2020 Q4 and mid-2023. The effect of exchange rate changes on cash was relatively minor but occasionally showed notable impacts on cash movements.
- Additional observations
- Share-based compensation remained relatively consistent throughout the period, ranging between 29 and 46 million USD, representing a stable employee incentive expense.