Linde (XTER:LIN) Days Payable: 54.81 (As of Mar. 2026) — 11% Below Median


XTER:LIN Linde PLC XTER:LIN
84 GF Score
Price €462.40
GF Value €435.72
Valuation Fairly Valued
! 7 Warning Signs
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What is Linde Days Payable?

Linde XTER:LIN +0.83% 84 Days Payable is 54.81 as of Mar. 2026, which is 11% below its 10-year median of 61.87. GuruFocus rates XTER:LIN with a GF Score™ of 84/100 and a GF Value™ of €435.72 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,560 Chemicals companies, Linde ranks worse than 55.77% on this metric.

Linde's average Accounts Payable for the three months ended in Mar. 2026 was €2,350 Mil. Linde's Cost of Goods Sold for the three months ended in Mar. 2026 was €3,912 Mil. Hence, Linde's Days Payable for the three months ended in Mar. 2026 was 54.81.

The historical rank and industry rank for Linde's Days Payable or its related term are showing as below:

XTER:LIN' s Days Payable Range Over the Past 10 Years
Min: 52.27   Med: 61.87   Max: 83.78
Current: 54.08

During the past 13 years, Linde's highest Days Payable was 83.78. The lowest was 52.27. And the median was 61.87.

XTER:LIN's Days Payable is ranked worse than
55.77% of 1560 companies
in the Chemicals industry
Industry Median: 59.915 vs XTER:LIN: 54.08

Linde's Days Payable declined from Mar. 2025 (55.25) to Mar. 2026 (54.81). It may suggest that Linde accelerated paying its suppliers.


Linde Days Payable Historical Data

* Premium members only.

The historical data trend for Linde's Days Payable 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 Days Payable Chart

Linde Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 66.35 58.92 63.68 57.56 58.91

Linde Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Payable 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 55.25 55.13 55.06 54.68 54.81

XTER:LIN vs SHW, ECL, APD: Days Payable Comparison

For the Specialty Chemicals subindustry, Linde's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Linde Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Linde's Days Payable distribution charts can be found below:

* The bar in red indicates where Linde's Days Payable falls into.


XTER:LIN
84GF Score
Linde PLC XTER:LIN
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Linde Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Linde's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (2394.185 + 2399.74) / 2 ) / 14850.206*365
=2396.9625 / 14850.206*365
=58.91

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (2399.74 + 2300.035) / 2 ) / 3912.395*365 / 4
=2349.8875 / 3912.395*365 / 4
=54.81

* 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 Days Payable →
What does a Days Payable of 54.81 mean?
Linde (XTER:LIN) has a Days Payable of 54.81 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Linde and its competitors. This is 11% below median its historical median of 61.87. Over the past decade, Linde's Days Payable has ranged from 52.27 to 83.78. According to the industry distribution chart, Linde ranks #870 out of 1560 companies in the Chemicals industry, placing it in the top 55.8%.
Is Linde's Days Payable too high?
Linde's current Days Payable of 54.81 is 11% below median its 10-year median of 61.87. Over the past 10 years, this metric has ranged from a low of 52.27 to a high of 83.78. The Chemicals industry median Days Payable is 59.92. Linde's value of 54.81 is 8.5% below this industry median. Based on the distribution chart, Linde ranks #870 out of 1560 companies in the Chemicals industry, which is below the industry midpoint. Overall, Linde has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Linde's Days Payable compare to SHW and ECL?
According to the Chemicals industry distribution chart, Linde ranks #870 out of 1560 companies for Days Payable. This places Linde in the lower half of its industry. The industry median Days Payable is 59.92. Linde's value of 54.81 is 8.5% below this benchmark. Historically, Linde's own Days Payable has ranged from 52.27 to 83.78 over the past decade. While the company's 10-year median is 61.87 vs. the industry median of 59.92, Linde has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Chemicals company?
The median Days Payable among Chemicals companies is 59.92, based on 1,560 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Linde's current Days Payable of 54.81 is 8.5% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Linde and its competitors. For the Chemicals industry, the median Days Payable is 59.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Linde's current Days Payable is 54.81, which is 11% below median its own 10-year median of 61.87. 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?
Based on GuruFocus' analysis, Linde (XTER:LIN) is currently considered Fairly Valued. The stock's GF Value™ is €435.72, compared to a current price of €462.40 — trading 6.1% above its estimated fair value. The current Days Payable is 54.81, which is 11% below median its 10-year median of 61.87 and 8.5% below the Chemicals industry median of 59.92. Linde's overall GF Score™ is 84/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Linde (XTER:LIN), the current Days Payable is 54.81 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 (XTER:LIN) Overvalued in 2026?

Based on GuruFocus' analysis, Linde stock appears to be overvalued. The current stock price of €462.40 is trading 6.1% above its estimated GF Value™ of €435.72. GuruFocus considers Linde to be Fairly Valued.

Key valuation signals for XTER:LIN:

  • Days Payable: 54.81 (11% below median its 10-year median of 61.87)
  • GF Value™: €435.72 vs. price of €462.40 (6.1% above fair value)
  • GF Score™: 84/100 with 7 warning signs
  • Industry Position: 8.5% below the Chemicals median (#870 of 1560)

No single metric tells the full story. See the XTER:LIN 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.
84GF Score

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

€462.40
Price
€435.72
GF Value