Linde plc Ordinary Shares (LIN) — Working Capital to Net Assets Ratio
Linde plc Ordinary Shares (LIN) has a Working Capital to Net Assets ratio of -4.7% as of December 2025. Working capital of $-1.87 Billion (current assets of $13.32 Billion minus current liabilities of $15.20 Billion) is measured against net assets of $39.74 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Linde plc Ordinary Shares (LIN) net asset quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Linde plc Ordinary Shares Working Capital to Net Assets (1991–2025)
This chart shows how Linde plc Ordinary Shares's Working Capital to Net Assets ratio has evolved across 35 annual periods from 1991 to 2025. As of December 2025, the ratio stands at -4.7%, reflecting working capital of $-1.87 Billion against net assets of $39.74 Billion USD. Check Linde plc Ordinary Shares tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Linde plc Ordinary Shares (1991–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Linde plc Ordinary Shares from 1991 to 2025, covering 35 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Linde plc Ordinary Shares (LIN) total market value.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -4.7% | $-1.87 Billion | $39.74 Billion | $13.32 Billion | $15.20 Billion | ▼ -0.7 pp |
| 2024 | -4.0% | $-1.60 Billion | $39.49 Billion | $12.95 Billion | $14.54 Billion | ▲ +3.5 pp |
| 2023 | -7.5% | $-3.10 Billion | $41.09 Billion | $12.62 Billion | $15.72 Billion | ▲ +0.8 pp |
| 2022 | -8.3% | $-3.43 Billion | $41.39 Billion | $13.05 Billion | $16.48 Billion | ▼ -0.6 pp |
| 2021 | -7.7% | $-3.48 Billion | $45.44 Billion | $10.16 Billion | $13.64 Billion | ▼ -2.0 pp |
| 2020 | -5.7% | $-2.82 Billion | $49.58 Billion | $10.92 Billion | $13.74 Billion | ▼ -2.2 pp |
| 2019 | -3.5% | $-1.81 Billion | $51.63 Billion | $10.35 Billion | $12.16 Billion | ▼ -11.1 pp |
| 2018 | 7.6% | $4.32 Billion | $57.10 Billion | $17.27 Billion | $12.96 Billion | ▲ +7.9 pp |
| 2017 | -0.3% | $-22.00 Million | $6.52 Billion | $3.29 Billion | $3.31 Billion | ▼ -7.7 pp |
| 2016 | 7.4% | $402.00 Million | $5.45 Billion | $2.88 Billion | $2.48 Billion | ▼ -7.6 pp |
| 2015 | 14.9% | $733.00 Million | $4.91 Billion | $2.63 Billion | $1.89 Billion | ▲ +9.3 pp |
| 2014 | 5.6% | $349.00 Million | $6.19 Billion | $2.84 Billion | $2.49 Billion | ▲ +2.2 pp |
| 2013 | 3.4% | $252.00 Million | $7.31 Billion | $2.92 Billion | $2.66 Billion | ▼ -1.2 pp |
| 2012 | 4.7% | $313.00 Million | $6.67 Billion | $2.79 Billion | $2.48 Billion | ▲ +3.4 pp |
| 2011 | 1.2% | $72.00 Million | $5.80 Billion | $2.61 Billion | $2.54 Billion | ▼ -3.1 pp |
| 2010 | 4.4% | $268.00 Million | $6.14 Billion | $2.38 Billion | $2.11 Billion | ▼ -2.9 pp |
| 2009 | 7.3% | $410.00 Million | $5.65 Billion | $2.22 Billion | $1.81 Billion | ▲ +23.0 pp |
| 2008 | -15.7% | $-678.00 Million | $4.31 Billion | $2.30 Billion | $2.98 Billion | ▼ -11.3 pp |
| 2007 | -4.4% | $-242.00 Million | $5.46 Billion | $2.41 Billion | $2.65 Billion | ▼ -10.7 pp |
| 2006 | 6.3% | $301.00 Million | $4.78 Billion | $2.06 Billion | $1.76 Billion | ▲ +3.1 pp |
| 2005 | 3.2% | $132.00 Million | $4.10 Billion | $2.13 Billion | $2.00 Billion | ▲ +6.6 pp |
| 2004 | -3.4% | $-131.00 Million | $3.83 Billion | $1.74 Billion | $1.88 Billion | ▼ -13.5 pp |
| 2003 | 10.1% | $332.00 Million | $3.28 Billion | $1.45 Billion | $1.12 Billion | ▲ +2.7 pp |
| 2002 | 7.4% | $186.00 Million | $2.50 Billion | $1.29 Billion | $1.10 Billion | ▲ +4.3 pp |
| 2001 | 3.1% | $82.00 Million | $2.62 Billion | $1.28 Billion | $1.19 Billion | ▲ +6.2 pp |
| 2000 | -3.1% | $-78.00 Million | $2.52 Billion | $1.36 Billion | $1.44 Billion | ▲ +11.2 pp |
| 1999 | -14.3% | $-390.00 Million | $2.72 Billion | $1.33 Billion | $1.73 Billion | ▼ -17.9 pp |
| 1998 | 3.6% | $105.00 Million | $2.89 Billion | $1.39 Billion | $1.29 Billion | ▼ -1.2 pp |
| 1997 | 4.8% | $131.00 Million | $2.72 Billion | $1.50 Billion | $1.37 Billion | ▲ +40.3 pp |
| 1996 | -35.5% | $-884.00 Million | $2.49 Billion | $1.67 Billion | $2.55 Billion | ▼ -29.0 pp |
| 1995 | -6.5% | $-99.00 Million | $1.53 Billion | $930.00 Million | $1.03 Billion | ▼ -2.4 pp |
| 1994 | -4.0% | $-49.00 Million | $1.21 Billion | $840.00 Million | $889.00 Million | ▲ +10.2 pp |
| 1993 | -14.3% | $-140.00 Million | $980.00 Million | $691.00 Million | $831.00 Million | ▲ +40.6 pp |
| 1992 | -54.9% | $-519.00 Million | $945.00 Million | $691.00 Million | $1.21 Billion | ▲ +45.7 pp |
| 1991 | -100.6% | $-1.04 Billion | $1.03 Billion | $824.00 Million | $1.86 Billion | — |