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Balance Sheets Overview

Current Ratio
82.85%
Quick Ratio
69.34%
Cash Ratio
25.72%
Debt to Asset Ratio
53.55%
Unit: Million (M) dollars
Assets Breakdown
    • Property, plant and equipment - ...
    • Goodwill
    • Other intangible assets - net
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Long-term debt
    • Retained earnings
    • Others

Balance Sheets
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Cash and cash equivalents
3,959 5,056 4,509 4,786
Accounts receivable - net
5,321 4,966 5,331 5,230
Contract assets
321 269 228 260
Inventories
2,079 2,055 2,128 2,122
Prepaid and other current assets
1,071 979 1,135 1,229
Total current assets
12,751 13,325 13,331 13,627
Property, plant and equipment - net
28,564 28,260 27,535 26,928
Equity investments
NaN 2,015 NaN NaN
Goodwill
27,882 27,927 27,828 27,812
Ending balance
NaN 16,852 NaN NaN
Ending balance
NaN 4,981 NaN NaN
Other intangible assets - net
11,673 11,871 11,931 12,082
Pension assets (note 16)
NaN 1,298 NaN NaN
Insurance contracts
NaN 32 NaN NaN
Long-term receivables, net
NaN 29 NaN NaN
Lease assets (note 4)
NaN 1,079 NaN NaN
Deposits
NaN 62 NaN NaN
Investments carried at cost (note 17)
NaN 108 NaN NaN
Deferred charges
NaN 63 NaN NaN
Deferred income taxes (note 5)
NaN 423 NaN NaN
Unrealized gains on derivatives (note 12)
NaN 10 NaN NaN
Contract assets (note 19)
NaN 67 NaN NaN
Other
NaN 248 NaN NaN
Other long-term assets
5,445 3,419 5,368 5,629
Total assets
86,315 86,817 85,993 86,078
Accounts payable
2,659 2,810 2,646 2,593
Short-term debt
4,822 4,510 4,962 4,879
Current portion of long-term debt
1,636 1,796 2,371 1,340
Contract liabilities
1,168 1,231 1,279 1,261
Accrued taxes
NaN 680 NaN NaN
Accrued expenses
NaN 1,278 NaN NaN
Payroll
NaN 649 NaN NaN
Vat payable
NaN 342 NaN NaN
Pension and postretirement (note 16)
NaN 41 NaN NaN
Interest payable
NaN 310 NaN NaN
Lease liability (note 4)
NaN 261 NaN NaN
Insurance reserves
NaN 21 NaN NaN
Unrealized losses on derivatives (note 12)
NaN 72 NaN NaN
Contingent liabilities (note 17)
NaN 128 NaN NaN
Cost reduction programs and other charges (note 3)
NaN 255 NaN NaN
Other
NaN 814 NaN NaN
Other current liabilities
5,106 4,171 4,934 4,641
Total current liabilities
15,391 15,198 16,192 14,714
Long-term debt
19,859 20,683 18,592 19,701
Pension and postretirement (note 16)
NaN 473 NaN NaN
Tax liabilities for uncertain tax positions (note 5)
NaN 230 NaN NaN
Lease liability (note 4)
NaN 819 NaN NaN
Interest and penalties for uncertain tax positions (note 5)
NaN 19 NaN NaN
Insurance reserves
NaN 63 NaN NaN
Asset retirement obligation
NaN 318 NaN NaN
Unrealized losses on derivatives (note 12)
NaN 2 NaN NaN
Cost reduction programs and other charges (note 3)
NaN 183 NaN NaN
Contingent liabilities (note 17)
NaN 1,828 NaN NaN
Other
NaN 420 NaN NaN
Other long-term liabilities
10,973 4,355 11,123 11,677
Deferred credits
NaN 6,840 NaN NaN
Total liabilities
46,223 47,076 45,907 46,092
Redeemable noncontrolling interests
13 13 13 13
Ordinary shares, 0.001 par value, authorized 1,750,000,000 shares, 2026 and 2025 issued 490,766,972 ordinary shares
1 1 1 1
Additional paid-in capital
39,177 39,430 39,405 39,411
Retained earnings
17,639 16,608 15,796 14,595
Americas Segment
NaN -3,892 NaN NaN
EMEASegment
NaN -958 NaN NaN
APACSegment
NaN -1,170 NaN NaN
Engineering Segment
NaN 283 NaN NaN
Corporate And Other
NaN -616 NaN NaN
Cumulative translation adjustment - net of taxes-Total Segments
NaN -6,353 NaN NaN
Derivatives net of taxes
NaN 16 NaN NaN
Pension/opeb funded status obligation (net of 102 million tax obligation in 2025 and 95 million tax obligation in 2024) (note 16)
NaN -104 NaN NaN
Accumulated other comprehensive income (loss)
-6,147 -6,233 -6,409 -6,250
Less treasury shares, at cost (2026 28,167,433 shares and 2025 27,086,030 shares)
12,104 11,561 10,177 9,242
Total linde plc shareholders equity
38,566 38,245 38,616 38,515
Noncontrolling interests
1,513 1,483 1,457 1,458
Total equity
40,079 39,728 40,073 39,973
Total liabilities and equity
86,315 86,817 85,993 86,078
Unit: Million (M) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Accounts receivable - net$5,321M (7.49%↑ Y/Y)Cash and cashequivalents$3,959M (-25.22%↓ Y/Y)Inventories$2,079M (4.79%↑ Y/Y)Prepaid and othercurrent assets$1,071M (-0.46%↓ Y/Y)Contract assets$321M (9.56%↑ Y/Y)Property, plant andequipment - net$28,564M (11.10%↑ Y/Y)Goodwill$27,882M (5.19%↑ Y/Y)Total current assets$12,751M (-6.22%↓ Y/Y)Other intangibleassets - net$11,673M (0.97%↑ Y/Y)Other long-termassets$5,445M (2.18%↑ Y/Y)Total assets$86,315M (4.37%↑ Y/Y)Total liabilities andequity$86,315M (4.37%↑ Y/Y)Total liabilities$46,223M (6.90%↑ Y/Y)Total equity$40,079M (1.59%↑ Y/Y)Redeemable noncontrollinginterests$13M (0.00%↑ Y/Y)Long-term debt$19,859M (12.78%↑ Y/Y)Total currentliabilities$15,391M (6.25%↑ Y/Y)Other long-termliabilities$10,973M (-1.57%↓ Y/Y)Total linde plcshareholders equity$38,566M (1.40%↑ Y/Y)Noncontrolling interests$1,513M (6.70%↑ Y/Y)Less treasuryshares, at cost (2026 ...$12,104M (48.44%↑ Y/Y)Accumulated othercomprehensive income (loss)-$6,147M (9.18%↑ Y/Y)Other currentliabilities$5,106M (12.12%↑ Y/Y)Short-term debt$4,822M (8.00%↑ Y/Y)Accounts payable$2,659M (8.71%↑ Y/Y)Current portion oflong-term debt$1,636M (-10.31%↓ Y/Y)Contract liabilities$1,168M (-2.34%↓ Y/Y)Additional paid-in capital$39,177M (-0.59%↓ Y/Y)Retained earnings$17,639M (30.23%↑ Y/Y)Ordinary shares, 0.001par value,...$1M (0.00%↑ Y/Y)

TheLindeGroup-Logo-svg

LINDE PLC (LIN)

TheLindeGroup-Logo-svg

LINDE PLC (LIN)