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For the year ending 2025-12-31, LIN has $86,817M in assets. $47,076M in debts. $5,056M in cash and cash equivalents.

Balance Sheets Overview

Current Ratio
87.68%
Quick Ratio
74.15%
Cash Ratio
33.27%
Debt to Asset Ratio
54.22%
Unit: Million (M) dollars
Assets Breakdown
    • Property, plant and equipment - ...
    • Goodwill
    • Total current assets
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Long-term debt
    • Retained earnings
    • Others

Balance Sheets
2025-12-31
2024-12-31
2023-12-31
2022-12-31
Cash and cash equivalents
5,056 4,850 4,664 5,436
Accounts receivable - net
4,966 4,622 4,718 4,559
Contract assets
269 263 196 124
Inventories
2,055 1,946 2,115 1,978
Prepaid and other current assets
979 1,264 927 950
Total current assets
13,325 12,945 12,620 13,047
Property, plant and equipment - net
28,260 24,775 24,552 23,548
Equity investments
2,015 2,130 2,190 2,350
Goodwill
27,927 25,937 26,751 25,817
Ending balance
16,852 15,410 16,001 15,324
Ending balance
4,981 4,080 3,602 2,904
Other intangible assets net
11,871 11,330 12,399 12,420
Pension assets (note 16)
1,298 1,106 380 661
Insurance contracts
32 32 38 39
Long-term receivables, net
29 28 163 164
Lease assets (note 4)
1,079 989 938 872
Deposits
62 73 76 52
Investments carried at cost (note 17)
108 106 187 184
Deferred charges
63 58 60 66
Deferred income taxes (note 5)
423 428 226 230
Unrealized gains on derivatives (note 12)
10 4 8 4
Contract assets (note 19)
67 ---
Other
248 206 223 204
Other long-term assets
3,419 3,030 2,299 2,476
Total assets
86,817 80,147 80,811 79,658
Accounts payable
2,810 2,507 3,020 2,995
Short-term debt
4,510 4,223 4,713 4,117
Current portion of long-term debt
1,796 2,057 1,263 1,599
Contract liabilities
1,231 1,194 1,901 3,073
Accrued taxes
680 637 664 613
Accrued expenses
1,278 1,321 1,494 1,533
Payroll
649 618 678 614
Vat payable
342 256 253 259
Pension and postretirement (note 16)
41 37 31 51
Interest payable
310 227 129 118
Lease liability (note 4)
261 230 227 223
Insurance reserves
21 20 21 19
Unrealized losses on derivatives (note 12)
72 92 41 23
Contingent liabilities (note 17)
128 ---
Cost reduction programs and other charges (note 3)
255 175 146 187
Other
814 950 1,136 1,055
Other current liabilities
4,171 3,926 4,156 4,082
Total current liabilities
15,198 14,544 15,717 16,479
Long-term debt
20,683 15,343 13,397 12,198
Pension and postretirement (note 16)
473 519 693 640
Tax liabilities for uncertain tax positions (note 5)
230 210 216 248
Tax act liabilities
-0 80 139
Lease liability (note 4)
819 756 715 654
Interest and penalties for uncertain tax positions (note 5)
19 16 14 35
Insurance reserves
63 60 54 52
Asset retirement obligation
318 305 305 305
Unrealized losses on derivatives (note 12)
2 9 6 73
Cost reduction programs and other charges (note 3)
183 66 68 133
Contingent liabilities (note 17)
1,828 1,646 1,148 -
Other
420 428 505 516
Other long-term liabilities
4,355 4,015 3,804 2,795
Deferred credits
6,840 6,757 6,798 6,799
Total liabilities
47,076 40,659 39,716 38,271
Redeemable noncontrolling interests
13 13 13 13
Ordinary shares, 0.001 par value, authorized 1,750,000,000 shares, 2025 and 2024 issued 490,766,972 ordinary shares
1 1 1 1
Additional paid-in capital
39,430 39,603 39,812 40,005
Retained earnings
16,608 12,634 8,845 20,541
Americas Segment
-3,892 -4,422 -3,618 -3,942
EMEASegment
-958 -1,235 -737 -1,249
APACSegment
-1,170 -1,736 -1,037 -835
Engineering Segment
283 -432 -93 -241
Corporate And Other
-616 858 113 483
Cumulative translation adjustment - net of taxes-Total Segments
-6,353 -6,967 -5,372 -5,784
Derivatives net of taxes
16 -6 7 62
Pension/opeb funded status obligation (net of 102 million tax obligation in 2025 and 95 million tax obligation in 2024) (note 16)
-104 -79 440 60
Accumulated other comprehensive income (loss)
-6,233 -6,894 -5,805 -5,782
Less treasury shares, at cost (2022 59,555,235 shares and 2021 43,331,983 shares)
---14,737
Less treasury shares, at cost (2025 27,086,030 shares and 2024 17,530,240 shares)
11,561 7,252 3,133 -
Total linde plc shareholders equity
38,245 38,092 39,720 40,028
Noncontrolling interests
1,483 1,383 1,362 1,346
Total equity
39,728 39,475 41,082 41,374
Total liabilities and equity
86,817 80,147 80,811 79,658
Unit: Million (M) dollars (except for numbers of shares and EPS).

Time Plot

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Balance Sheets

Cash and cashequivalents$5,056M (4.25%↑ Y/Y)Accounts receivable - net$4,966M (7.44%↑ Y/Y)Inventories$2,055M (5.60%↑ Y/Y)Prepaid and othercurrent assets$979M (-22.55%↓ Y/Y)Contract assets$269M (2.28%↑ Y/Y)Ending balance$16,852M (9.36%↑ Y/Y)Pension assets (note 16)$1,298M (17.36%↑ Y/Y)Lease assets (note 4)$1,079M (9.10%↑ Y/Y)Deferred income taxes(note 5)$423M (-1.17%↓ Y/Y)Other$248M (20.39%↑ Y/Y)Investments carried at cost(note 17)$108M (1.89%↑ Y/Y)Contract assets (note 19)$67M Deferred charges$63M (8.62%↑ Y/Y)Deposits$62M (-15.07%↓ Y/Y)Insurance contracts$32M (0.00%↑ Y/Y)Long-term receivables,net$29M (3.57%↑ Y/Y)Unrealized gains onderivatives (note 12)$10M (150.00%↑ Y/Y)Property, plant andequipment - net$28,260M (14.07%↑ Y/Y)Goodwill$27,927M (7.67%↑ Y/Y)Total current assets$13,325M (2.94%↑ Y/Y)Other intangibleassets net$11,871M (4.77%↑ Y/Y)Other long-termassets$3,419M (12.84%↑ Y/Y)Equity investments$2,015M (-5.40%↓ Y/Y)Ending balance$4,981M (22.08%↑ Y/Y)Total assets$86,817M (8.32%↑ Y/Y)Total liabilities andequity$86,817M (8.32%↑ Y/Y)Americas Segment-$3,892M (11.99%↑ Y/Y)APACSegment-$1,170M (32.60%↑ Y/Y)EMEASegment-$958M (22.43%↑ Y/Y)Corporate And Other-$616M (-171.79%↓ Y/Y)Total liabilities$47,076M (15.78%↑ Y/Y)Total equity$39,728M (0.64%↑ Y/Y)Redeemable noncontrollinginterests$13M (0.00%↑ Y/Y)Cumulative translationadjustment - net of...-$6,353M (8.81%↑ Y/Y)Engineering Segment$283M (165.51%↑ Y/Y)Long-term debt$20,683M (34.80%↑ Y/Y)Total currentliabilities$15,198M (4.50%↑ Y/Y)Deferred credits$6,840M (1.23%↑ Y/Y)Other long-termliabilities$4,355M (8.47%↑ Y/Y)Total linde plcshareholders equity$38,245M (0.40%↑ Y/Y)Noncontrolling interests$1,483M (7.23%↑ Y/Y)Less treasuryshares, at cost (2025 ...$11,561M (59.42%↑ Y/Y)Accumulated othercomprehensive income (loss)-$6,233M (9.59%↑ Y/Y)Pension/opeb funded statusobligation (net of 102...-$104M (-31.65%↓ Y/Y)Derivatives net of taxes$16M (366.67%↑ Y/Y)Short-term debt$4,510M (6.80%↑ Y/Y)Other currentliabilities$4,171M (6.24%↑ Y/Y)Accounts payable$2,810M (12.09%↑ Y/Y)Current portion oflong-term debt$1,796M (-12.69%↓ Y/Y)Contract liabilities$1,231M (3.10%↑ Y/Y)Accrued taxes$680M (6.75%↑ Y/Y)Contingent liabilities(note 17)$1,828M (11.06%↑ Y/Y)Lease liability (note4)$819M (8.33%↑ Y/Y)Pension andpostretirement (note 16)$473M (-8.86%↓ Y/Y)Other$420M (-1.87%↓ Y/Y)Asset retirementobligation$318M (4.26%↑ Y/Y)Tax liabilities foruncertain tax positions...$230M (9.52%↑ Y/Y)Cost reductionprograms and other...$183M (177.27%↑ Y/Y)Insurance reserves$63M (5.00%↑ Y/Y)Interest and penaltiesfor uncertain tax...$19M (18.75%↑ Y/Y)Unrealized losses onderivatives (note 12)$2M (-77.78%↓ Y/Y)Additional paid-in capital$39,430M (-0.44%↓ Y/Y)Retained earnings$16,608M (31.45%↑ Y/Y)Ordinary shares, 0.001par value,...$1M (0.00%↑ Y/Y)Accrued expenses$1,278M (-3.26%↓ Y/Y)Other$814M (-14.32%↓ Y/Y)Payroll$649M (5.02%↑ Y/Y)Vat payable$342M (33.59%↑ Y/Y)Interest payable$310M (36.56%↑ Y/Y)Lease liability (note4)$261M (13.48%↑ Y/Y)Cost reductionprograms and other...$255M (45.71%↑ Y/Y)Contingent liabilities(note 17)$128M (-92.22%↓ Y/Y)Unrealized losses onderivatives (note 12)$72M (-21.74%↓ Y/Y)Pension andpostretirement (note 16)$41M (10.81%↑ Y/Y)Insurance reserves$21M (5.00%↑ Y/Y)

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LINDE PLC (LIN)

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LINDE PLC (LIN)