Change in contract assets and liabilities, net
Linde Change in contract assets and liabilities, net decreased by 12.5% to -$108.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 66.2%, from -$65.00M to -$108.00M. Over 3 years (FY 2021 to FY 2025), Change in contract assets and liabilities, net shows a downward trend with a -62.0% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
An increase in net contract liabilities (a positive cash impact) suggests strong advance billing, while a decrease indicates that the company is fulfilling obligations faster than it is billing.
Detailed definition
This metric measures the net change in contract assets and liabilities resulting from revenue recognition timing differe...
Peer comparison
Common in capital-intensive industries like engineering, construction, and industrial gas, where long-term service agreements are standard.
lin_change_in_contract_assets_and_liabilities_netHistorical Data
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$140.00M | $479.00M | $777.00M | $192.00M | $51.00M | $126.00M | -$66.00M | $183.00M | -$121.00M | -$164.00M | -$50.00M | -$139.00M | -$121.00M | -$99.00M | -$65.00M | $43.00M | $46.00M | -$96.00M | -$108.00M |
| QoQ Change | — | +442.1% | +62.2% | -75.3% | -73.4% | +147.1% | -152.4% | +377.3% | -166.1% | -35.5% | +69.5% | -178.0% | +12.9% | +18.2% | +34.3% | +166.2% | +7.0% | -308.7% | -12.5% |
| YoY Change | — | — | — | — | +136.4% | -73.7% | -134.4% | +258.8% | -196.0% | — | +24.2% | -176.0% | +0.0% | +39.6% | -30.0% | +130.9% | +138.0% | +3.0% | -66.2% |
Change in contract assets and liabilities, net at Other Companies
Frequently Asked Questions
- What is Linde's change in contract assets and liabilities, net?
- Linde (LIN) reported change in contract assets and liabilities, net of -$108.00M in Q1 2026.
- How has Linde's change in contract assets and liabilities, net changed year-over-year?
- Linde's change in contract assets and liabilities, net decreased by 66.2% year-over-year, from -$65.00M to -$108.00M.
- What is the long-term trend for Linde's change in contract assets and liabilities, net?
- Over 3 years (2021 to 2025), Linde's change in contract assets and liabilities, net has grown at a -62.0% compound annual growth rate (CAGR), from $1.31B to -$72.00M.
- What does change in contract assets and liabilities, net mean?
- The net cash impact of timing differences between revenue recognition and customer billing for long-term contracts.