| Assets |
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|
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| Current Assets |
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|
Cash and cash items
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| Short-term investments |
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| Trade receivables, net |
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|
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| Nonrelated Party |
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|
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| Related Party |
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|
|
|
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|
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|
Total trade receivables, net
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|
Inventories
|
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|
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|
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|
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|
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|
Prepaid expenses
|
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|
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|
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| Assets held for sale |
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|
|
|
|
|
|
|
|
Other receivables and current assets
|
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|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
Total Current Assets
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|
|
|
|
|
|
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|
|
|
|
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|
|
|
|
|
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|
| Investment in net assets of and advances to equity affiliates |
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|
Plant and equipment, at cost
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|
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|
|
|
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|
|
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|
Less: accumulated depreciation
|
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|
|
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|
|
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|
|
Plant and equipment, net
|
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|
|
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|
|
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|
Goodwill, net
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|
Intangible assets, net
|
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|
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|
|
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| Operating lease right-of-use assets, net |
|
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|
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|
|
|
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|
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|
|
|
|
|
| Noncurrent lease receivables |
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|
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|
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| Financing receivables |
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|
Other noncurrent assets
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|
|
|
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|
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|
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|
|
|
|
|
|
|
Total Noncurrent Assets
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Assets
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Liabilities and Equity |
|
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|
|
|
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|
|
|
|
|
|
|
|
|
|
| Current Liabilities |
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
Payables and accrued liabilities
|
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|
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|
|
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|
|
|
|
| Accrued income taxes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-term borrowings
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current portion of long-term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Nonrelated Party |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Related Party |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total current portion of long-term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Liabilities held for sale |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Current Liabilities
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Noncurrent Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Long-term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Nonrelated Party |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Related Party |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total long-term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Long-term debt – related party |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Noncurrent operating lease liabilities
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other noncurrent liabilities
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deferred income taxes
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Noncurrent Liabilities
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Liabilities
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Air Products Shareholders’ Equity |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock (par value $1 per share; issued 2026 and 2025 - 249,455,584 shares)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Capital in excess of par value
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Retained earnings
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated other comprehensive loss |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Treasury stock, at cost (2026 - 26,770,054 shares; 2025 - 26,867,328 shares)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Air Products Shareholders’ Equity
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Noncontrolling interests |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total Equity |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Liabilities and Equity
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
