Air Products & Chemicals, Inc.
For the period ended Sep 30, 2025. Filed Nov 20, 2025.
View on SEC.govAbout this filing
A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2025 · Filed Nov 20, 2025
APD$304.84-1.5%Stored close · as of Nov 6, 2026
Contents
Notes to Consolidated Financial Statements
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
(Millions of U.S. Dollars unless otherwise indicated, except for share and per share data)
| 1. | Basis of Presentation and Major Accounting Policies | 75 |
| 2. | New Accounting Guidance | 86 |
| 3. | Variable Interest Entities | 87 |
| 4. | Gain on Sale of Business | 91 |
| 5. | Business and Asset Actions | 92 |
| 6. | Acquisitions and Divestitures | 94 |
| 7. | Revenue Recognition | 96 |
| 8. | Discontinued Operations | 100 |
| 9. | Inventories | 100 |
| 10. | Equity Affiliates | 101 |
| 11. | Plant and Equipment, net | 102 |
| 12. | Goodwill | 103 |
| 13. | Intangible Assets | 104 |
| 14. | Leases | 105 |
| 15. | Financial Instruments | 107 |
| 16. | Fair Value Measurements | 113 |
| 17. | Debt | 116 |
| 18. | Retirement Benefits | 119 |
| 19. | Commitments and Contingencies | 126 |
| 20. | Capital Stock | 130 |
| 21. | Share-Based Compensation | 131 |
| 22. | Accumulated Other Comprehensive Loss | 133 |
| 23. | Earnings (Loss) Per Share | 134 |
| 24. | Income Taxes | 135 |
| 25. | Supplemental Information | 141 |
| 26. | Business Segment and Geographic Information | 144 |
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