Linde plc (LIN) balance sheet
NASDAQ · Basic Materials · Chemicals - Specialty · 64,649 employees · CEO Sanjiv Lamba
- Price
- $514.24 +2.20%
- Market cap
- $236B
- Enterprise value
- $259B
- Last report
- Q3 '26 filed 2026-10-29
- Next report
- 2027-02-04 EPS est. $4.50
At the end of Q3 '26 Linde plc (LIN) held $3.95B in cash and short-term investments against $26.7B of debt incl. leases. Total assets $88.1B, total liabilities $47.1B, shareholders' equity $39.4B.
Balance sheet
| Balance sheet | Trend | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | Q3 '26 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||||||
| Cash & equivalents | $4.66B | $4.85B | $4.63B | $5.19B | $4.85B | $5.29B | $4.79B | $4.51B | $5.06B | $3.96B | $4.9B | $3.95B | |
| Receivables | $5.09B | $5.23B | $5.23B | $5.13B | $5.06B | $5.24B | $5.49B | $5.56B | $5.24B | $5.64B | $6.06B | $5.6B | |
| Inventory | $2.12B | $2.1B | $2.09B | $2.09B | $1.95B | $1.98B | $2.12B | $2.13B | $2.06B | $2.08B | $2.12B | $2.13B | |
| Other current assets | $166M | $928M | $896M | $1.06B | $508M | $1.08B | $1.23B | $1.14B | $979M | $1.07B | $0 | $1.75B | |
| Current assets | $12.6B | $13.1B | $12.8B | $13.5B | $12.9B | $13.6B | $13.6B | $13.3B | $13.3B | $12.8B | $14.2B | $13.4B | |
| Property, plant & equipment (net) | $25.5B | $24.4B | $24.6B | $25.1B | $25.8B | $25.7B | $26.9B | $27.5B | $29.3B | $28.6B | $29.2B | $29.8B | |
| Long-term investments | $2.38B | $57M | $3M | $5M | $2.24B | $7M | $63M | $236M | $2.12B | $88M | $0 | $0 | |
| Goodwill | $26.8B | $26.3B | $26.4B | $27.1B | $25.9B | $26.5B | $27.8B | $27.8B | $27.9B | $27.9B | $27.9B | $27.9B | |
| Intangible assets | $12.4B | $12B | $11.9B | $12.1B | $11.3B | $11.6B | $12.1B | $11.9B | $11.9B | $11.7B | $11.6B | $11.4B | |
| Deferred tax assets | $226M | -$57M | $0 | $0 | $428M | $0 | $0 | $0 | $423M | $0 | $0 | $0 | |
| Other non-current assets | $948M | $4.54B | $4.58B | $4.74B | $1.51B | $5.32B | $5.57B | $5.13B | $1.81B | $5.36B | $5.51B | $5.5B | |
| Non-current assets | $68.2B | $67.2B | $67.4B | $69.1B | $67.2B | $69.1B | $72.5B | $72.7B | $73.5B | $73.6B | $74.2B | $74.7B | |
| Total assets | $80.8B | $80.3B | $80.2B | $82.5B | $80.1B | $82.7B | $86.1B | $86B | $86.8B | $86.3B | $88.3B | $88.1B | |
| Liabilities | |||||||||||||
| Accounts payable | $3.02B | $2.89B | $2.86B | $2.85B | $2.51B | $2.45B | $2.59B | $2.65B | $2.81B | $2.66B | $2.84B | $2.85B | |
| Accrued expenses | $709M | $0 | $0 | $0 | $2.17B | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Short-term debt | $5.98B | $5.09B | $4.59B | $4.79B | $6.28B | $6.29B | $6.22B | $7.33B | $6.31B | $6.46B | $7.34B | $6.11B | |
| Taxes payable | $917M | $0 | $0 | $0 | $893M | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Deferred revenue | $1.9B | $1.83B | $1.77B | $1.73B | $1.19B | $1.2B | $1.26B | $1.28B | $1.23B | $1.17B | $1.13B | $1.17B | |
| Other current liabilities | $3.22B | $4.59B | $4.29B | $4.69B | $1.27B | $4.55B | $4.64B | $4.93B | $4.85B | $5.11B | $4.83B | $5.51B | |
| Current liabilities | $15.7B | $14.4B | $13.5B | $14B | $14.5B | $14.5B | $14.7B | $16.2B | $15.2B | $15.4B | $16.1B | $15.6B | |
| Long-term debt | $13.4B | $15.2B | $16.9B | $17.5B | $15.3B | $17.6B | $19.7B | $18.6B | $20.7B | $19.9B | $20.7B | $20.6B | |
| Lease obligations (non-current) | $715M | $0 | $0 | $0 | $756M | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Deferred revenue (non-current) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1.19B | $0 | $1.23B | $0 | $1.28B | |
| Other non-current liabilities | $9.89B | $10.5B | $10.2B | $10.4B | $10B | $11.1B | $11.7B | $9.93B | $11.2B | $9.74B | $10.9B | $9.57B | |
| Non-current liabilities | $24B | $25.7B | $27.2B | $27.9B | $26.1B | $28.8B | $31.4B | $29.7B | $31.9B | $30.8B | $31.6B | $31.4B | |
| Total liabilities | $39.7B | $40.1B | $40.7B | $41.9B | $40.7B | $43.2B | $46.1B | $45.9B | $47.1B | $46.2B | $47.7B | $47.1B | |
| Equity | |||||||||||||
| Common stock & paid-in capital | $1M | $1M | $1M | $1M | $1M | $1M | $1M | $1M | $1M | $1M | $1M | $1M | |
| Retained earnings | $8.85B | $9.71B | $10.7B | $11.6B | $12.6B | $13.5B | $14.6B | $15.8B | $16.6B | $17.6B | $18.8B | $19.7B | |
| Accumulated other comprehensive income | -$5.81B | -$6.53B | -$6.79B | -$6.06B | -$6.89B | -$6.77B | -$6.25B | -$6.41B | -$6.23B | -$6.15B | -$5.93B | -$5.63B | |
| Shareholders' equity | $39.7B | $38.8B | $38.2B | $39.2B | $38.1B | $38B | $38.5B | $38.6B | $38.2B | $38.6B | $39.1B | $39.4B | |
| Debt | |||||||||||||
| Total debt (incl. leases) | $20.3B | $20.3B | $21.5B | $22.3B | $22.6B | $23.9B | $25.9B | $25.9B | $27B | $26.3B | $28B | $26.7B | |
| Net debt (debt - cash) | $15.7B | $15.5B | $16.9B | $17.1B | $17.8B | $18.6B | $21.1B | $21.4B | $21.9B | $22.4B | $23.1B | $22.8B | |
| Balance sheet | Trend | FY16 | FY17 | FY18 | FY19 | FY20 | FY21 | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||||
| Cash & equivalents | $524M | $617M | $4.47B | $2.7B | $3.75B | $2.82B | $5.44B | $4.66B | $4.85B | $5.06B | |
| Receivables | $1.64B | $1.8B | $4.83B | $4.97B | $4.59B | $4.83B | $4.91B | $5.09B | $5.06B | $5.24B | |
| Inventory | $550M | $614M | $1.65B | $1.7B | $1.73B | $1.73B | $1.98B | $2.12B | $1.95B | $2.06B | |
| Other current assets | $57M | $65M | $5.79B | $474M | $335M | $247M | $128M | $166M | $508M | $979M | |
| Current assets | $2.88B | $3.29B | $17.3B | $10.4B | $10.9B | $10.2B | $13B | $12.6B | $12.9B | $13.3B | |
| Property, plant & equipment (net) | $11.5B | $12.1B | $29.7B | $29.1B | $28.7B | $26B | $23.5B | $25.5B | $25.8B | $29.3B | |
| Long-term investments | $731M | $739M | $1.91B | $2.07B | $2.08B | $2.64B | $2.53B | $2.38B | $2.24B | $2.12B | |
| Goodwill | $3.12B | $3.23B | $26.9B | $27B | $28.2B | $27B | $25.8B | $26.8B | $25.9B | $27.9B | |
| Intangible assets | $583M | $553M | $16.2B | $16.1B | $16.2B | $13.8B | $12.4B | $12.4B | $11.3B | $11.9B | |
| Deferred tax assets | $185M | $198M | $510M | $243M | $268M | $242M | $230M | $226M | $0 | $423M | |
| Other non-current assets | $359M | $371M | $876M | $1.73B | $1.86B | $1.72B | $2.06B | $948M | $1.94B | $1.81B | |
| Non-current assets | $16.5B | $17.2B | $76.1B | $76.3B | $77.3B | $71.4B | $66.6B | $68.2B | $67.2B | $73.5B | |
| Total assets | $19.3B | $20.4B | $93.4B | $86.6B | $88.2B | $81.6B | $79.7B | $80.8B | $80.1B | $86.8B | |
| Liabilities | |||||||||||
| Accounts payable | $906M | $922M | $3.22B | $3.27B | $3.1B | $3.5B | $3B | $3.02B | $2.51B | $2.81B | |
| Accrued expenses | $188M | $223M | $879M | $734M | $687M | $748M | $665M | $709M | $2.17B | $0 | |
| Short-term debt | $598M | $1.22B | $3.01B | $3.26B | $4B | $2.87B | $5.72B | $5.98B | $6.28B | $6.31B | |
| Taxes payable | $133M | $242M | $892M | $638M | $878M | $724M | $872M | $917M | $0 | $0 | |
| Deferred revenue | $0 | $9M | $1.79B | $1.76B | $1.77B | $2.94B | $3.07B | $1.9B | $1.19B | $1.23B | |
| Other current liabilities | $786M | $694M | $5.19B | $2.51B | $3.37B | $2.89B | $3.19B | $3.22B | $1.27B | $4.85B | |
| Current liabilities | $2.48B | $3.31B | $13B | $12.2B | $13.7B | $13.6B | $16.5B | $15.7B | $14.5B | $15.2B | |
| Long-term debt | $8.92B | $7.78B | $12.3B | $10.7B | $12.2B | $11.3B | $12.2B | $13.4B | $15.3B | $20.7B | |
| Lease obligations (non-current) | -$1.27B | $4M | $81M | $716M | $794M | $747M | $654M | $715M | $756M | $0 | |
| Deferred revenue (non-current) | $63M | $69M | $7.61B | $7.24B | $7.24B | $7B | $0 | $1.05B | $0 | $0 | |
| Deferred tax liabilities | $1.21B | $1.17B | $2.29B | -$7.24B | -$7.24B | -$7B | $0 | $5.75B | $0 | $0 | |
| Other non-current liabilities | $1.21B | $2.82B | $3.35B | $11.4B | $12B | $10.4B | $8.94B | $3.09B | $10B | $11.2B | |
| Non-current liabilities | $11.4B | $10.6B | $23.3B | $22.8B | $24.9B | $22.5B | $21.8B | $24B | $26.1B | $31.9B | |
| Total liabilities | $13.9B | $13.9B | $36.3B | $35B | $38.6B | $36.2B | $38.3B | $39.7B | $40.7B | $47.1B | |
| Equity | |||||||||||
| Common stock & paid-in capital | $4M | $4M | $1M | $1M | $1M | $1M | $1M | $1M | $1M | $1M | |
| Retained earnings | $12.9B | $13.2B | $16.5B | $16.8B | $17.2B | $18.7B | $20.5B | $8.85B | $12.6B | $16.6B | |
| Accumulated other comprehensive income | -$4.6B | -$4.1B | -$4.46B | -$4.81B | -$4.69B | -$5.05B | -$5.78B | -$5.81B | -$6.89B | -$6.23B | |
| Shareholders' equity | $5.02B | $6.02B | $51.6B | $49.1B | $47.3B | $44B | $40B | $39.7B | $38.1B | $38.2B | |
| Debt | |||||||||||
| Total debt (incl. leases) | $9.52B | $9B | $15.3B | $14.9B | $17.2B | $15.2B | $18.8B | $20.3B | $22.6B | $27B | |
| Net debt (debt - cash) | $8.99B | $8.38B | $10.8B | $12.2B | $13.5B | $12.4B | $13.4B | $15.7B | $17.8B | $21.9B | |
Standardised by Financial Modeling Prep from the company's filings; outflows and costs keep the sign the provider reports. Hover a period for its end date. Amounts in USD.
Cash, investments and debt
quarter endsThe other statements
Sources
Statements, segment revenue, metrics, estimates: Financial Modeling Prep. Segment profits and every reported line: SEC EDGAR (XBRL). Filings read: 10-Q 2026-09-30, 10-Q 2026-06-30, 10-Q 2026-03-31, 10-K 2025-12-31, 10-Q 2025-09-30, 10-Q 2025-06-30, 10-Q 2025-03-31, 10-K 2024-12-31, 10-Q 2024-09-30
Data as of 2026-11-01