LINC2023-10-012023-12-31 LINC2023-10-012023-12-31 LINC2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member LINC2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member LINC2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 531241 LINC NOTLISTED Linc Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-01-25 INR Lakhs Third quarter 17:00:00 18:30:00 2024-02-08 2024-02-08 Not applicable Single segment Writing Instruments and Stationery 2023-10-01 2023-12-31 Unaudited Standalone 1203395000.00 6672000.00 1210067000.00 336534000.00 410421000.00 -21377000.00 183004000.00 4384000.00 35951000.00 159758000.00 1108675000.00 101392000.00 0.00 101392000.00 25550000.00 146000.00 25696000.00 0.00 75696000.00 0.00 0.00 0.00 0.00 75696000.00 -878000.00 74818000.00 0.00 0.00 148723000.00 10 5.09 5.09 0.00 0.00 5.09 5.09 1. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 8th February, 2024. Limited Review of these results as required under Regulation 33 of the SEBI (Listing and other Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors. 2. These standalone 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. 3. The Code on Social Security 2020, (the 'code') received Presidential assent on 28th September 2020. However, the date on which the Code will come into effect has not yet been notified. The Company will assess the impact of the Code in the period(s) in which the provisions of the Code become effective. 4. The Company's business activity falls within a single reportable operating segment i.e. Writing Instruments and Stationery , hence has only one reportable operating segment as per IND AS 108-Operating Segments. 5. The Company had entered into an agreement on 05.04.23 for acquisition of 60% shareholding of Gelx Industries Ltd, Kenya for which approval by Competition Authority of Kenya was received during the previous quarter. Post completion of the acquisition formalities, Gelx Industries Limited, Kenya has become a subsidiary of the company w.e.f. 3rd October, 2023. 6. The Company had incorporated a wholly owned subsidiary in the name of Morris Linc Private Limited '' on 28th June, 2023. The company entered into a Joint Venture Agreement dated 23rd October, 2023 with Morris Co. Ltd. (“Morris”) via the aforesaid company to carry out manufacture and sale of anti-ink dry marker with automatic air tight sealing mechanism in a Profit Share Ratio of 50.01 : 49.99 for the Company & Morris respectively. In view of the ongoing procedural facilities for commencement of business as per the joint venture agreement, no financial transactions have been entered into as at the quarter-end except advance given toward share application money as per terms of JV agreement. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 3634340000.00 39422000.00 3673762000.00 992752000.00 1296113000.00 -85364000.00 541004000.00 16162000.00 111203000.00 497430000.00 3369300000.00 304462000.00 0.00 304462000.00 81650000.00 -3798000.00 77852000.00 0.00 226610000.00 0.00 0.00 0.00 0.00 226610000.00 -2635000.00 223975000.00 0.00 0.00 148723000.00 10 15.24 15.24 0.00 0.00 15.24 15.24 Other Expenses 159758000.00 Other Expenses 497430000.00 -1173000.00 -3521000.00 -295000.00 -886000.00 0.00 0.00