LINC2024-04-012024-06-30 LINC2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member LINC2024-06-30 LINC2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINC2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 531241 LINC NOTLISTED Linc Limited Equity 2024-04-01 2025-03-31 2024-08-12 2024-07-30 INR Lakhs First quarter 17:00:00 18:55:00 2024-08-12 2024-08-12 Not applicable Single segment Writing Instruments and Stationery 2024-04-01 2024-06-30 Unaudited Consolidated 1301075000.00 13357000.00 1314432000.00 400461000.00 453199000.00 -78418000.00 202249000.00 6858000.00 37744000.00 181080000.00 1203173000.00 111259000.00 0.00 111259000.00 30118000.00 -2567000.00 27551000.00 0.00 83708000.00 0.00 0.00 0.00 53000.00 83761000.00 -2909000.00 80852000.00 84308000.00 -547000.00 81399000.00 -547000.00 148723000.00 10 5.67 5.67 0.00 0.00 5.67 5.67 Notes: 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 12th August, 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. The figures of the quarter ended March 31, 2024 are the balancing figures between audited figures in respect of full financial year upto March 31, 2024 and the unaudited published year-to- date figures upto December 31, 2023 being the date of the end of the third quarter of financial year 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 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 Group will assess the impact of the Code in the period(s) in which the provisions of the Code become effective. 5. The Group'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. 6. The Consolidated Financial Results includes the financial results/financial information of the following entities: - Gelx Industries Limited, Kenya (Subsidiary) - Morris Linc Pvt Ltd. (Joint Venture) The company had published its first consolidated financial results w.e.f. quarter ended December 31, 2023 after acquisition of the aforesaid subsidiary. Accordingly, no corresponding figure for quarter ended June 30, 2024 has been presented in the aforementioned consolidated financial results. Other Expenses 181080000.00 Employee Benefit Expenses -3691000.00 -3691000.00 -924000.00 Foreign Currency Translation Differences -142000.00 -142000.00 0.00