XML 57 R46.htm IDEA: XBRL DOCUMENT v3.26.1
Variable Interest Entities (NGHC Joint Venture By Balance Sheet Items) (Details) - USD ($)
$ in Millions
Jun. 30, 2026
Sep. 30, 2025
Assets    
Cash and cash items $ 980.5 $ 1,856.0
Trade receivables, net 1,881.5 1,901.2
Prepaid expenses 155.1 174.9
Other receivables and current assets 719.3 689.5
Total Current Assets 4,963.5 5,825.8
Plant and equipment, net 24,995.1 25,337.8
Operating lease right-of-use assets, net 790.6 944.0
Other noncurrent assets 1,653.8 1,021.3
Total Noncurrent Assets 35,482.1 35,233.7
Total Assets [1] 40,445.6 41,059.5
Liabilities    
Payables and accrued liabilities 3,529.6 3,237.7
Accrued income taxes 98.0 179.4
Short-term borrowings 126.7 34.7
Total Current Liabilities 4,575.3 4,218.6
Noncurrent operating lease liabilities 489.8 616.0
Other noncurrent liabilities 1,374.4 1,348.1
Deferred income taxes 638.4 579.6
Total Noncurrent Liabilities 19,273.9 19,491.1
Total Liabilities [1] 23,849.2 23,709.7
Equity    
Accumulated other comprehensive income (1,990.1) (2,087.8)
Noncontrolling interests [1] 2,712.6 2,324.9
Variable Interest Entity, Primary Beneficiary    
Assets    
Cash and cash items 57.3 40.3
Trade receivables, net 0.0 1.1
Prepaid expenses 12.3 20.7
Other receivables and current assets 142.9 107.2
Total Current Assets 212.5 169.3
Plant and equipment, net 7,494.8 6,593.9
Operating lease right-of-use assets, net 208.6 218.0
Other noncurrent assets 222.5 153.5
Total Noncurrent Assets 7,925.9 6,965.4
Total Assets 8,138.4 7,134.7
Liabilities    
Payables and accrued liabilities 129.0 201.7
Accrued income taxes 0.8 1.2
Short-term borrowings 90.1 24.0
Total Current Liabilities 219.9 226.9
Long-term debt 5,212.7 4,677.6
Noncurrent operating lease liabilities 18.2 17.8
Other noncurrent liabilities 4.5 1.6
Deferred income taxes 19.0 13.8
Total Noncurrent Liabilities 5,254.4 4,710.8
Total Liabilities 5,474.3 4,937.7
Equity    
Accumulated other comprehensive income 56.6 38.3
Noncontrolling interests $ 1,831.6 $ 1,493.6
[1] Includes balances associated with a consolidated variable interest entity ("VIE"), including amounts reflected in "Total Assets" that can only be used to settle obligations of the VIE of $8,138.4 and $7,134.7 as of 30 June 2026 and 30 September 2025, respectively, as well as liabilities of the VIE reflected within "Total Liabilities" for which creditors do not have recourse to the general credit of Air Products of $5,474.3 and $4,937.7 as of 30 June 2026 and 30 September 2025, respectively. Refer to Note 3, Variable Interest Entities, for additional information regarding the NEOM Green Hydrogen Company joint venture.