# AIR PRODUCTS AND CHEMICALS, INC. (APD) FY2026 Q1 Balance Sheet

- Company: AIR PRODUCTS AND CHEMICALS, INC. (APD)
- Period: As of 2025-12-31
- Filing: Q1 FY2026 10-Q, filed 2026-01-30, accession number 0000002969-26-000008
- Page: https://plicit.ai/financials/apd/fy2026-q1-balance-sheet
- Chart image: https://plicit.ai/charts/apd-fy2026-q1-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2025-12-31. The chart shows assets, liabilities and equity at that date.

- **Assets**: 41,240,700,000 US dollars
- **Current assets**: 5,103,200,000 US dollars
- **Non-current assets**: 36,137,500,000 US dollars
- **Liabilities**: 23,403,600,000 US dollars
- **Current liabilities**: 3,497,900,000 US dollars
- **Non-current liabilities**: 19,905,700,000 US dollars
- **Equity**: 17,837,100,000 US dollars
- **Noncontrolling interest**: 2,425,800,000 US dollars. Included in consolidated equity; this amount is not added again.
- **Plant and equipment, at cost**: 43,785,200,000 US dollars. Part of Plant and equipment, net, drawn as one net amount.
- **Less: accumulated depreciation**: negative 17,643,100,000 US dollars. Part of Plant and equipment, net, drawn as one net amount.
- **Trade receivables, net**: 1,894,900,000 US dollars
- **Cash and cash items**: 1,026,400,000 US dollars
- **Inventories**: 788,100,000 US dollars
- **Other receivables and current assets**: 757,400,000 US dollars
- **Assets held for sale**: 472,600,000 US dollars
- **Prepaid expenses**: 163,800,000 US dollars
- **Plant and equipment, net**: 26,142,100,000 US dollars
- **Investment in net assets of and advances to equity affiliates**: 5,440,100,000 US dollars
- **Other noncurrent assets**: 1,100,000,000 US dollars
- **Goodwill, net**: 971,500,000 US dollars
- **Financing receivables**: 964,600,000 US dollars
- **Operating lease right-of-use assets, net**: 925,200,000 US dollars
- **Noncurrent lease receivables**: 299,600,000 US dollars
- **Intangible assets, net**: 294,400,000 US dollars
- **Payables and accrued liabilities**: 3,035,300,000 US dollars
- **Accrued income taxes**: 174,500,000 US dollars
- **Current portion of long-term debt**: 169,800,000 US dollars
- **Short-term borrowings**: 66,700,000 US dollars
- **Liabilities held for sale**: 51,600,000 US dollars
- **Long-term debt - Nonrelated Party**: 17,114,600,000 US dollars
- **Other noncurrent liabilities**: 1,341,500,000 US dollars
- **Deferred income taxes**: 661,900,000 US dollars
- **Noncurrent operating lease liabilities**: 607,000,000 US dollars
- **Long-term debt - Related Party**: 180,700,000 US dollars
- **Retained earnings**: 17,838,000,000 US dollars
- **Capital in excess of par value**: 1,305,600,000 US dollars
- **Common stock (par value $1 per share; issued 2026 and 2025 - 249,455,584 shares)**: 249,400,000 US dollars
- **Noncontrolling interests**: 2,425,800,000 US dollars
- **Treasury stock, at cost (2026 - 26,799,576 shares; 2025 - 26,867,328 shares)**: negative 2,004,600,000 US dollars
- **Accumulated other comprehensive loss**: negative 1,977,100,000 US dollars
- **Gross equity (calculated)**: 21,818,800,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.