Linde (BUD:LINDEPLC) Change In Receivables: Ft-79,301 Mil (TTM As of Mar. 2026)

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BUD:LINDEPLC Linde PLC BUD:LINDEPLC
93 GF Score
Price Ft121,430.00
GF Value Ft114,723.39
! 7 Warning Signs
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What is Linde Change In Receivables?

Linde BUD:LINDEPLC 93 Change In Receivables is Ft-79,301 Mil as of Mar. 2026. GuruFocus rates BUD:LINDEPLC with a GF Score™ of 93/100 and a GF Value™ of Ft114,723.39. The stock has 7 warning signs investors should review.

Linde's change in receivables for the quarter that ended in Mar. 2026 was Ft-113,152 Mil. It means Linde's Accounts Receivable increased by Ft113,152 Mil from Dec. 2025 to Mar. 2026 .

Linde's change in receivables for the fiscal year that ended in Dec. 2025 was Ft-38,240 Mil. It means Linde's Accounts Receivable increased by Ft38,240 Mil from Dec. 2024 to Dec. 2025 .

Linde's Accounts Receivable for the quarter that ended in Mar. 2026 was Ft1,667,822 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Linde's Days Sales Outstanding for the three months ended in Mar. 2026 was 55.29.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Linde's liquidation value for the three months ended in Mar. 2026 was Ft-11,670,599 Mil.


Linde  (BUD:LINDEPLC) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Linde's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1667821.698/2752328.948*91
=55.29

2. In Ben Graham's calculation of liquidation value, Linde's accounts receivable are only considered to be worth 75% of book value:

Linde's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1240914.509-14488201.909+0.75 * 1667821.698+0.5 * 651644.674
=-11,670,599

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Linde Change In Receivables Related Terms


Linde Change In Receivables Historical Data

* Premium members only.

The historical data trend for Linde's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Linde Change In Receivables Chart

Linde Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -173,333.10 -132,585.71 -26,955.96 -50,150.62 -38,239.85

Linde Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -72,091.52 -24,761.87 -21,940.90 80,554.44 -113,152.35
BUD:LINDEPLC
93GF Score
Linde PLC BUD:LINDEPLC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Linde Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was Ft-79,301 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of Ft-79,301 Mil mean?
Linde (BUD:LINDEPLC) has a Change In Receivables of Ft-79,301 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Linde and its competitors.
Is Linde's Change In Receivables too high?
Linde's current Change In Receivables is Ft-79,301 Mil. Overall, Linde has a GF Score™ of 93/100, reflecting its overall financial health beyond just this single metric.
How does Linde's Change In Receivables compare to SHW and ECL?
Linde's Change In Receivables of Ft-79,301 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Chemicals company?
A good Change In Receivables depends on the Chemicals industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Linde and its competitors. Linde's current Change In Receivables is Ft-79,301 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Linde stock overvalued right now?
Linde (BUD:LINDEPLC) has a current Change In Receivables of Ft-79,301 Mil. The stock's GF Value™ is Ft114,723.39, compared to a current price of Ft121,430.00 — trading 5.8% above its estimated fair value. The current Change In Receivables is Ft-79,301 Mil. Linde's overall GF Score™ is 93/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Linde (BUD:LINDEPLC), the current Change In Receivables is Ft-79,301 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Linde (BUD:LINDEPLC) Overvalued in 2026?

Based on GuruFocus' analysis, Linde stock appears to be overvalued. The current stock price of Ft121,430.00 is trading 5.8% above its estimated GF Value™ of Ft114,723.39.

Key valuation signals for BUD:LINDEPLC:

  • Change In Receivables: Ft-79,301 Mil
  • GF Value™: Ft114,723.39 vs. price of Ft121,430.00 (5.8% above fair value)
  • GF Score™: 93/100 with 7 warning signs

No single metric tells the full story. See the BUD:LINDEPLC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Linde Business Description

Address 10 Riverview Drive, Danbury, CT, USA, 06810
Linde is the largest industrial gas supplier in the world, with operations in over 100 countries. The firm's main products are atmospheric gases (including oxygen, nitrogen, and argon) and process gases (including hydrogen, carbon dioxide, and helium), as well as equipment used in industrial gas production. Linde serves a wide variety of end markets, including chemicals, manufacturing, healthcare, and steelmaking. Linde generated approximately $34 billion in revenue in 2025.
93GF Score

Get the complete analysis for BUD:LINDEPLC

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

Ft121,430.00
Price
Ft114,723.39
GF Value