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LindeLIN -5.95%94 Days Sales Outstanding is 53.45 as of Mar. 2026, which is 0% below its 10-year median of 53.58. GuruFocus rates LIN with a GF Score™ of 94/100 and a GF Value™ of $494.78 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,575 Chemicals companies, Linde ranks better than 62.54% on this metric.
Linde's average Accounts Receivable for the
three
months ended in Mar. 2026 was $5,144 Mil. Linde's Revenue for the
three
months ended in Mar. 2026 was $8,781 Mil.
Hence, Linde's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 53.45.
The historical rank and industry rank for Linde's Days Sales Outstanding or its related term are showing as below:
LIN'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 49.55 Med: 53.58 Max: 76.56
Current: 54.34
During the past 13 years, Linde's highest Days Sales Outstanding was 76.56. The lowest was 49.55. And the median was 53.58.
LIN's Days Sales Outstanding is ranked better than 62.54% of 1575
companies
in the Chemicals industry
Industry Median: 65.15
vs LIN: 54.34
Linde's Days Sales Outstanding
declined
from Mar. 2025 (53.84) to Mar. 2026 (53.45).
Linde (NAS:LIN) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
Linde Days Sales Outstanding Related Terms
Linde Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for Linde's Days Sales Outstanding 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.
LIN vs SHW, ECL, APD: Days Sales Outstanding Comparison
For the Specialty Chemicals subindustry, Linde's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Sales Outstanding vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Linde's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Linde's Days Sales Outstanding falls into.
Days Sales Outstanding measures 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.
* 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 (LIN) has a Days Sales Outstanding of 53.45 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Linde and its competitors. This is near median its historical median of 53.58. Over the past decade, Linde's Days Sales Outstanding has ranged from 49.55 to 76.56. According to the industry distribution chart, Linde ranks #590 out of 1575 companies in the Chemicals industry, placing it in the top 37.5%.
Is Linde's Days Sales Outstanding too high?
Linde's current Days Sales Outstanding of 53.45 is near median its 10-year median of 53.58. Over the past 10 years, this metric has ranged from a low of 49.55 to a high of 76.56. The Chemicals industry median Days Sales Outstanding is 65.15. Linde's value of 53.45 is 18% below this industry median. Based on the distribution chart, Linde ranks #590 out of 1575 companies in the Chemicals industry, which is above the industry midpoint. Overall, Linde has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Linde's Days Sales Outstanding compare to SHW and ECL?
According to the Chemicals industry distribution chart, Linde ranks #590 out of 1575 companies for Days Sales Outstanding. This puts Linde in the upper half of its industry. The industry median Days Sales Outstanding is 65.15. Linde's value of 53.45 is 18% below this benchmark. Historically, Linde's own Days Sales Outstanding has ranged from 49.55 to 76.56 over the past decade. While the company's 10-year median is 53.58 vs. the industry median of 65.15, 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 Sales Outstanding for a Chemicals company?
The median Days Sales Outstanding among Chemicals companies is 65.15, based on 1,575 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Linde's current Days Sales Outstanding of 53.45 is 18% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Linde and its competitors. For the Chemicals industry, the median Days Sales Outstanding is 65.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Linde's current Days Sales Outstanding is 53.45, which is near median its own 10-year median of 53.58. 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 (LIN) is currently considered Fairly Valued. The stock's GF Value™ is $494.78, compared to a current price of $478.38 — trading 3.3% below its estimated fair value. The current Days Sales Outstanding is 53.45, which is near median its 10-year median of 53.58 and 18% below the Chemicals industry median of 65.15. Linde's overall GF Score™ is 94/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Linde (LIN), the current Days Sales Outstanding is 53.45 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 (LIN) Overvalued in 2026?
Based on GuruFocus' analysis, Linde stock appears to be undervalued.
The current stock price of $478.38 is trading 3.3% below its estimated GF Value™ of $494.78.
GuruFocus considers Linde to be Fairly Valued.
Key valuation signals for LIN:
Days Sales Outstanding: 53.45 (near median its 10-year median of 53.58)
GF Value™: $494.78 vs. price of $478.38 (3.3% below fair value)
Industry Position: 18% below the Chemicals median (#590 of 1575)
No single metric tells the full story. See the LIN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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.
94GF Score
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