What is Linde's work in process?

Linde (LIN) reported work in process of $390M in Q1 2026.

How has Linde's work in process changed year-over-year?

Linde's work in process increased by 1.8% year-over-year, from $383M to $390M.

What is the long-term trend for Linde's work in process?

Over 5 years (2020 to 2025), Linde's work in process has grown at a 0.5% compound annual growth rate (CAGR), from $337M to $346M.

Linde LIN Work in process

Work in process at other companies

Howmet AerospaceHWM

$924M-2.5%

Air Products and ChemicalsAPD

——

EntegrisENTG

——

Ingersoll RandIR

——

Quanta ServicesPWR

——

ITTITT

——

Other financials

Income statement

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Revenue$8.8B+8.3%

Gross profit$4.3B+7.7%

Operating income$2.4B+11.7%

Net income$1.9B+11.0%

EPS (diluted)$3.98+13.4%

Balance sheet

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Cash & equivalents$4.0B-25.2%

Total debt$31.1B+9.8%

Total equity$38.6B+1.4%

Total assets$86.3B+4.4%

Cash flow

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Operating cash flow$2.2B+3.7%

CapEx$1.3B+5.7%

Free cash flow$898.0M+0.8%

Valuation

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Market cap$236.79B+4.3%

Enterprise value$263.97B+5.6%

P/E33.4×-0.9×

P/S6.8×0.0×

Profitability

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Gross margin48.8%+0.5pp

Operating margin26.5%+0.1pp

Net margin20.4%+0.4pp

Returns & leverage

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Return on equity18.5%+1.3pp

Debt / equity0.8×+0.1×

Current ratio0.8×-0.1×

Where this comes from

Reported directly by Linde in its filing.

Tagged under the XBRL concept us-gaap:InventoryWorkInProcessNetOfReserves.

The official record: Linde’s 10-Q, filed May 1, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Linde's work in process?: Linde (LIN) reported work in process of $390M in Q1 2026.
How has Linde's work in process changed year-over-year?: Linde's work in process increased by 1.8% year-over-year, from $383M to $390M.
What is the long-term trend for Linde's work in process?: Over 5 years (2020 to 2025), Linde's work in process has grown at a 0.5% compound annual growth rate (CAGR), from $337M to $346M.