LINC2024-07-012024-09-30 LINC2024-07-012024-09-30 LINC2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member LINC2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member LINC2024-09-30 LINC2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINC2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINC2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member LINC2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 531241 LINC NOTLISTED Linc Limited Equity 2024-04-01 2025-03-31 2024-10-29 2024-10-15 INR Lakhs Half yearly 17:00:00 19:20:00 2024-10-29 2024-10-29 true Cash Flow Indirect Not applicable Single segment Writing Instruments and Stationery 2024-07-01 2024-09-30 Unaudited Consolidated 1372800000.00 21000.00 1372821000.00 358020000.00 512352000.00 -44932000.00 207465000.00 7209000.00 37806000.00 176951000.00 1254871000.00 117950000.00 0.00 117950000.00 30756000.00 -1057000.00 29699000.00 0.00 88251000.00 0.00 0.00 0.00 -174000.00 88077000.00 -1652000.00 86425000.00 87873000.00 204000.00 86221000.00 204000.00 148723000.00 10 5.91 5.91 0.00 0.00 5.91 5.91 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 29th October, 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 Statement of Consolidated Assets and Liabilities as on 30th September, 2024 and Consolidated Statement of Cash Flows for the half year ended 30th September, 2024, are annexed herewith. 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 s 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 is first consolidated financial results w.e.f. quarter ended December 31, 2023 after acquisition of the aforesaid subsidiary. ‘Accordingly, no corresponding figure for quarter and half year ended September 30, 2023 has been presented in the aforementioned consolidated financial results. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 2673875000.00 13378000.00 2687253000.00 758481000.00 965551000.00 -123350000.00 409714000.00 14067000.00 75550000.00 358031000.00 2458044000.00 229209000.00 0.00 229209000.00 60874000.00 -3624000.00 57250000.00 0.00 171959000.00 0.00 0.00 0.00 -121000.00 171838000.00 -4561000.00 167277000.00 172181000.00 -343000.00 167620000.00 -343000.00 148723000.00 10 11.58 11.58 0.00 0.00 11.58 11.58 Other Expenses 176951000.00 Other Expenses 358031000.00 14206000.00 947394000.00 123168000.00 0.00 9183000.00 2063000.00 0.00 10513000.00 12576000.00 35941000.00 253922000.00 1382184000.00 1080749000.00 0.00 452343000.00 115553000.00 66370000.00 50000000.00 6616000.00 690882000.00 98637000.00 1870268000.00 3252452000.00 148723000.00 1988504000.00 2137227000.00 2151433000.00 0.00 181775000.00 181775000.00 54140000.00 22837000.00 258752000.00 68015000.00 574033000.00 96867000.00 738915000.00 103001000.00 351000.00 842267000.00 1101019000.00 3252452000.00 14067000.00 -119933000.00 81501000.00 0.00 -3617000.00 127000.00 2153000.00 0.00 0.00 -7753000.00 0.00 31214000.00 0.00 75550000.00 0.00 0.00 4217000.00 29902000.00 0.00 -3194000.00 0.00 6495000.00 0.00 0.00 0.00 0.00 0.00 -2161000.00 0.00 95578000.00 324787000.00 0.00 0.00 0.00 52969000.00 0.00 271818000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2613000.00 107834000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50000000.00 0.00 0.00 0.00 0.00 5070000.00 0.00 -60000000.00 0.00 -210151000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 833000.00 0.00 10417000.00 74361000.00 6108000.00 0.00 0.00 -91719000.00 -30052000.00 0.00 -30052000.00 145605000.00 115553000.00 Items that will not be reclassified subsequently to profit or loss (net of tax) -3698000.00 Items that will not be reclassified subsequently to profit or loss (net of tax) -7396000.00 -3698000.00 -7396000.00 -930000.00 -1861000.00 Items that will be reclassified subsequently to profit or loss (net of tax) 1116000.00 Items that will be reclassified subsequently to profit or loss (net of tax) 974000.00 1116000.00 974000.00 0.00 0.00