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Linde Balance Sheet Statement

Assets, liabilities, and shareholders' equity

Linde holds $86.3B in total assets. Shareholders' equity is $38.6B against $36.0B in total debt. Cash and equivalents total $4.0B. The current ratio is 0.829 and debt-to-equity is 0.932. Based on the Q1 2026 filing.

Total Assets$86.3BTotal Stockholders Equity$38.6BLong Term Debt$26.3BCash And Equivalents$4.0BTotal Current Assets$12.8BTotal Current Liabilities$15.4B
Latest FilingQ1 2026
Report Date2026-05-01
Market Cap$239.30B
P/E Ratio33.79
ROE18.16%

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts payable$2.5B$2.4B$2.6B$2.6B$2.8B$2.7B
Accrued Progress Collections and Price Adjustments$1.1B$1.2B$1.2B$1.3B$1.3B$1.3B
Other accrued liabilities$3.9B$4.6B$4.6B$4.9B$4.9B$5.1B
Other short-term debt$259.0M$288.0M$262.0M$232.0M$284.0M$310.0M
Current portion of long-term debt$4.2B$4.5B$4.9B$5.0B$4.5B$4.8B
Current Portion of Long-Term Debt and Finance Lease Obligations$2.1B$1.8B$1.3B$2.4B$1.8B$1.6B
Deferred revenue$1.2B$1.2B$1.3B$1.3B$1.2B$1.2B
Derivative Liabilities - Fair Value$101.0M$92.0M$383.0M$138.0M$74.0M$139.0M
Income taxes payable$637.0M———$680.0M—
Short-term borrowings$4.2B$4.5B$4.9B$5.0B$4.5B$4.8B
Total current liabilities$14.5B$14.5B$14.7B$16.2B$15.2B$15.4B

Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts receivable, net$4.6B$4.8B$5.2B$5.2B$5.0B$5.4B
Allowance for Doubtful Accounts$421.0M$420.0M$460.0M$453.0M$581.0M$599.0M
Cash and cash equivalents$4.9B$5.3B$4.8B$4.5B$5.1B$4.0B
Contract assets$263.0M$293.0M$260.0M$228.0M$269.0M$321.0M
Finished goods$1.0B$1.1B$1.2B$1.2B$1.2B$1.1B
Other current assets$1.3B$1.1B$1.2B$1.1B$979.0M$1.1B
Derivative Assets - Fair Value$306.0M$148.0M$167.0M$106.0M$117.0M$144.0M
Raw materials$529.0M$499.0M$539.0M$533.0M$530.0M$545.0M
Work in process$371.0M$383.0M$412.0M$410.0M$346.0M$390.0M
Inventories$1.9B$2.0B$2.1B$2.1B$2.1B$2.1B
Prepaid expenses and other current assets$1.3B$1.1B$1.2B$1.1B$979.0M$52.0M
Total current assets$12.9B$13.6B$13.6B$13.3B$13.3B$12.8B

Equity

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Additional paid-in capital$39.6B$39.4B$39.4B$39.4B$39.4B$39.2B
Accumulated other comprehensive income (loss)-$6.9B-$6.8B-$6.3B-$6.4B-$6.2B-$6.1B
AOCI - Cash Flow Hedge Adjustment-$6.0M-$3.0M$23.0M$34.0M$16.0M$26.0M
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively$1.0M$1.0M$1.0M$1.0M$1.0M$1.0M
Retained earnings$12.6B$13.5B$14.6B$15.8B$16.6B$17.6B
Total liabilities and stockholders' equity$80.1B$82.7B$86.1B$86.0B$86.8B$86.3B
Total stockholders' equity$38.1B$38.0B$38.5B$38.6B$38.2B$38.6B
Treasury stock$7.3B$8.2B$9.2B$10.2B$11.6B$12.1B

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Aggregate Notional Principal Outstanding$11.9B$12.2B$14.1B$15.9B$13.7B$13.5B
AOCI - Cash Flow Hedge Reclassification (Next 12 Months)-$6.0M-$3.0M$23.0M$34.0M$16.0M$26.0M
Defined Benefit Plan Funded Status$95.0M$104.0M$105.0M$101.0M$102.0M$106.0M
Gross Assets/Liabilities$101.0M$92.0M$383.0M$138.0M$74.0M$139.0M
Long-term receivables$322.0M$351.0M$386.0M$383.0M$377.0M$435.0M
Accounts Receivable, Allowance for Credit Loss$421.0M$420.0M$460.0M$453.0M$581.0M$599.0M
Commercial paper borrowings outstanding$4.0B$4.2B$4.6B$4.7B$4.2B$4.5B
Common stock, par value (in dollars per share)000000
Common stock, shares authorized (in shares)1.8B1.8B1.8B1.8B1.8B1.8B
Common stock, shares issued (in shares)490.8M490.8M490.8M490.8M490.8M490.8M
Contract​ ​asset​, current—$293.0M$260.0M$228.0M$269.0M$321.0M
Contract assets$263.0M$338.0M$306.0M$285.0M$336.0M$398.0M
Contract with Customer, Liability$2.3B$2.4B$2.5B$2.5B$2.5B$2.5B
Derivative, gross, assets$306.0M$148.0M$167.0M$106.0M$117.0M$144.0M
Derivatives, gross, liabilities$101.0M$92.0M$383.0M$138.0M$74.0M$139.0M
Notional$11.9B$12.2B$14.1B$15.9B$13.7B$13.5B
Equity method investments (Note 11)$2.1B———$2.0B—
Long-Term Debt and Lease Obligation$15.3B$17.6B$19.7B$18.6B$20.7B$19.9B
Less: current maturities$2.1B$1.8B$1.3B$2.4B$1.8B$1.6B
Noncontrolling interests in subsidiaries$1.4B$1.4B$1.5B$1.5B$1.5B$1.5B
Other receivables$148.0M$172.0M$137.0M$161.0M$138.0M$133.0M
Redeemable noncontrolling interests in subsidiaries$13.0M$13.0M$13.0M$13.0M$13.0M$13.0M
Remaining performance obligations related to customer contracts that are unsatisfied or partially unsatisfied—$58.0B$61.0B$62.0B—$64.0B
RPO percentage—————50.0%
Short-term debt, weighted average interest rate, at point in time————3.0%3.0%
Treasury stock, shares (in shares)17.5M19.5M21.9M23.8M27.1M28.2M

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Contract Assets, Non-Current—$45.0M$46.0M$57.0M$67.0M$77.0M
Deferred Tax Assets and Other Non-Current Assets$3.0B$5.3B$5.6B$5.4B$5.4B$5.4B
Equity method investments$2.1B———$2.0B—
Goodwill$25.9B$26.5B$27.8B$27.8B$27.9B$27.9B
Other intangible assets—net$11.3B$11.6B$12.1B$11.9B$11.9B$11.7B
Other non-current assets$3.0B$5.3B$5.6B$5.4B$5.4B$5.4B
Property, plant and equipment, net$24.8B$25.7B$26.9B$27.5B$28.3B$28.6B
Software and Technology Licenses, Net$3.0B$5.3B$5.6B$5.4B$5.4B$5.4B
Total assets$80.1B$82.7B$86.1B$86.0B$86.8B$86.3B

Non-Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Contract Liabilities, Non-Current$1.1B$1.2B$1.2B$1.3B$1.3B$1.3B
Deferred Credits$6.8B———$6.8B—
Long-term debt$21.6B$23.9B$25.9B$25.9B$27.0B$26.3B
Long-Term Debt and Finance Lease Obligations$15.3B$17.6B$19.7B$18.6B$20.7B$19.9B
Deferred revenue, net of current portion$1.1B$1.2B$1.2B$1.3B$1.3B$1.3B
Other non-current liabilities$4.0B$11.1B$11.7B$11.1B$11.2B$11.0B
Total liabilities$40.7B$43.2B$46.1B$45.9B$47.1B$46.2B