Stock Analysis on Net
Stock Analysis on Net

Linde plc (NASDAQ:LIN)

Common-Size Balance Sheet: Assets 

Linde plc, common-size consolidated balance sheet: assets

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Cash and cash equivalents 5.77 6.82 3.46 4.25 3.12
Accounts receivable, net 5.84 5.72 5.51 4.72 4.99
Contract assets 0.24 0.16 0.16 0.18 0.42
Inventories 2.62 2.48 2.12 1.96 1.96
Prepaid and other deferred charges 0.72 0.75 0.65 0.58 0.60
VAT recoverable 0.22 0.28 0.24 0.30 0.32
Unrealized gains on derivatives 0.09 0.03 0.12 0.12 0.10
Assets held for sale 0.00 0.00 0.00 0.00 0.14
Other 0.12 0.13 0.18 0.25 0.30
Prepaid and other current assets 1.15% 1.19% 1.19% 1.26% 1.46%
Current assets 15.62% 16.38% 12.45% 12.38% 11.95%
Property, plant and equipment, net 30.38 29.56 31.86 32.54 33.39
Finance lease right-of-use assets 0.22 0.18 0.20 0.18 0.16
Property, plant and equipment, net, including finance lease right-of-use assets 30.60% 29.74% 32.06% 32.72% 33.56%
Equity investments 2.71 2.95 3.21 2.34 2.34
Goodwill 33.10 32.41 33.13 31.96 31.20
Other intangible assets, net 15.34 15.59 16.91 18.34 18.63
Pension assets 0.47 0.83 0.17 0.06 0.09
Insurance contracts 0.05 0.05 0.06 0.07 0.09
Long-term receivables, net 0.20 0.21 0.13 0.23 0.17
Operating lease right-of-use assets 0.94 0.91 1.05 1.06 1.18
Deposits 0.09 0.07 0.05 0.05 0.06
Investments carried at cost 0.23 0.23 0.02 0.03 0.05
Deferred charges 0.07 0.08 0.08 0.11 0.10
Deferred income taxes 0.28 0.29 0.30 0.30 0.28
Unrealized gains on derivatives 0.01 0.01 0.04 0.10 0.09
Other 0.28 0.26 0.34 0.25 0.20
Other long-term assets 2.62% 2.93% 2.23% 2.26% 2.32%
Long-term assets 84.38% 83.62% 87.55% 87.62% 88.05%
Total assets 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Linde plc current assets as a percentage of total assets increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.
Property, plant and equipment, net, including finance lease right-of-use assets Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Linde plc property, plant and equipment, net, including finance lease right-of-use assets as a percentage of total assets decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
Long-term assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Linde plc long-term assets as a percentage of total assets decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.