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Linde LIN Prepaid & Other Current

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Other financials

Income statement

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Revenue$9.3B+9.3%
Gross profit$4.3B+7.7%
Operating income$2.4B+11.7%
Net income$1.9B+9.2%
EPS (diluted)$4.15+11.3%

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$225.93B+2.2%
Enterprise value$253.11B+5.6%
P/E31.2×-1.7×
P/S6.4×-0.3×

Profitability

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Gross margin48.8%+0.5pp
Operating margin26.5%+0.1pp
Net margin20.4%+0.2pp
FCF margin14.7%-0.2pp

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:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets.

The source filing: Linde’s 10-Q, filed May 1, 2026.

Filed
May 1, 2026, 10:38 AM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001628280-26-029165
Line itemThree Months Ended March 31, 2026Three Months Ended March 31, 2025
Working capital:
Accounts receivable(361)(230)
Inventory(48)9
Prepaid and other current assets(52)26
Payables and accruals35(209)
Contract assets and liabilities, net(108)(65)
Pension contributions(7)(5)
Long-term assets, liabilities and other(75)(51)

Item 1. Financial Statement

FAQ

What is Linde's prepaid & other current?
Linde (LIN) reported prepaid & other current of $52M in Q1 2026.
How has Linde's prepaid & other current changed year-over-year?
Linde's prepaid & other current decreased by 95.2% year-over-year, from $1.08B to $52M.
What is the long-term trend for Linde's prepaid & other current?
Over 5 years (2020 to 2025), Linde's prepaid & other current has grown at a -2.5% compound annual growth rate (CAGR), from $1.11B to $979M.
What does prepaid & other current mean?
Advance payments for expenses (rent, insurance, subscriptions) plus miscellaneous current assets not classified elsewhere.

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