v3.25.4
Assets held for sale
12 Months Ended
Dec. 31, 2025
Non-current assets held-for-sale [Abstract]  
Assets Held For Sale Assets held for sale
$ million
Dec 31, 2025
Dec 31, 2024 [A]
CurrentNon-currentTotalCurrentNon-currentTotal
Intangible assets17176767
Property, plant and equipment6626628,2838,283
Joint ventures and associates3232
Deferred tax
4646
Retirement benefits
Trade and other receivables1301114127647323
Derivative financial instruments
44
Inventories1321321,1801,180
Assets classified as held for sale2627681,0301,4608,3979,857
Debt2216318549575624
Trade and other payables821834768484
Deferred tax
2,0422,042
Retirement benefits
Decommissioning and other provisions414745151342,9193,053
Income taxes payable3737
Liabilities directly associated with assets classified as held for sale1826388206595,5446,203
[A]All assets classified as held for sale at December 31, 2024, were sold in 2025 except for Shell's UK Southern North Sea offshore natural gas assets.
At December 31, 2025, assets held for sale mainly related to Shell's UK Southern North Sea offshore natural gas assets in Upstream and two retail operations in Mexico and Indonesia in Marketing. The disposal of assets classified as held for sale at December 31, 2025, are expected to be completed in 2026 except for UK Southern North Sea offshore natural gas assets as the disposal of these assets is no longer considered highly probable since January 2026.