Integrated Filing — IndAS



General information about company

Scrip Code 531241
NSE Symbol LINC
MSEI Symbol NOTLISTED
ISIN INE802B01027
Name of company LINC LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Writing Instruments and Stationery
Start date and time of board meeting 06-08-2026   16:00:00
End date and time of board meeting 06-08-2026   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,894.81 13,894.81
Other income 45.26 45.26
Total income 13,940.07 13,940.07
2 Expenses
(a) Cost of materials consumed 3,031.19 3,031.19
(b) Purchases of stock-in-trade 6,885.92 6,885.92
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,152.96) (1,152.96)
(d) Employee benefit expense 2,195.69 2,195.69
(e) Finance costs 75.94 75.94
(f) Depreciation, depletion and amortisation expense 385.08 385.08
(f) Other Expenses
1 Other Expenses 1,725.92 1,725.92
Total other expenses 1,725.92 1,725.92
Total expenses 13,146.78 13,146.78
3 Total profit before exceptional items and tax 793.29 793.29
4 Exceptional items 0.00 0.00
5 Total profit before tax 793.29 793.29
6 Tax expense
7 Current tax 229.16 229.16
8 Deferred tax (17.47) (17.47)
9 Total tax expenses 211.69 211.69
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 581.60 581.60
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 23.00 23.00
16 Total profit (loss) for period 604.60 604.60
17 Other comprehensive income net of taxes (36.23) (36.23)
18 Total Comprehensive Income for the period 568.37 568.37
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 580.82 580.82
Total profit or loss, attributable to non-controlling interests 23.78 23.78
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 544.59 544.59
Total comprehensive income for the period attributable to owners of parent non-controlling interests 23.78 23.78
21 Details of equity share capital
Paid-up equity share capital 2,974.46 2,974.46
Face value of equity share capital 0 0
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.98 0.98
Diluted earnings (loss) per share from continuing operations 0.98 0.98
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.98 0.98
Diluted earnings (loss) per share from continuing and discontinued operations 0.98 0.98
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The aforementioned Consolidated Financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 6th August, 2026. Limited Review of these result as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 has been completed by the Statutory Auditors 2.The figures of the last quarter ended March 31, 2026 are the balancing figure between audited figure in respect of full financial year upto March 31, 2026 and the unaudited published year-to- date figures up to December 31, 2025 being the date of the end of the third quarter of financial year respectively which were subject to limited review. 3.These Consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS), prescribed under section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rule, 2015 and relevant amendments thereafter. 4.The Group's business activity falls within & single reportable operating segment, Writing Instruments and Stationery”, hence has only one reportable operating segment as per IND AS 108-Operating Segments 5.The Holding company had received a demand order dated January 31, 2025 towards short payment of Goods & Services Tax ('GST) amounting Lo Rs.353.39 lakhs and Penalty amounting to Rs 353.39 akhs plus applicable interest with respect of HSN classifications pen refill and other components. The company has contested tis demand, fling an appeal against the order on March 23, 2025, Based on advice from taxation expert, the Holding Company believes that it has strong case on merits and hence no provision has been made there against. 6. (a) The Consolidated Financial Results includes the financial results/financial information of the Holding and following entities: - Gelx Industries Limited, Kenya (Subsidiary) - Linc On Ecommerce Pvt. Ltd. (Subsidiary) (w.e.f 8th July 2025) -Morris Linc Pvt. ltd (Joint Venture till 3rd November 2025 and Subsidiary w.e.f 4th November 2025) -Silka linc Kirtasiye Urunleri Sanayi Anonim Sirketi, Turkiye (Joint Venture) - Uni Linc India Pvt. Ltd. (Joint Venture) (b) Pursuant of third amendment, the Joint Venture Agreement dated 4th November, 2025 between Linc Limited and Morris Co. Limited, Linc Limited shall exercise control over the erstwhile Joint Venture company, Morris Linc Private Limited and accordingly be considered as the Holding Company” w.e.f 4th November, 2025 in terms of IND AS 110 - Consolidated Financial Statements. The consolidated financial results for the quarter ended 30th June, 2026 have been prepared after taking impact of the above.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified subsequently to profit or loss net of tax (7.12) (7.12)
Total Amount of items that will not be reclassified to profit and loss (7.12)
2 Income tax relating to items that will not be reclassified to profit or loss (1.79) (1.79)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 30.90 30.90
5 Total Other comprehensive income (36.23) (36.23)