LINC2024-10-012024-12-31 LINC2024-10-012024-12-31 LINC2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member LINC2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member LINC2024-12-31 LINC2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINC2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LINC2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member LINC2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 531241 LINC NOTLISTED Linc Limited Equity 2024-04-01 2025-03-31 2025-02-03 2025-01-07 INR Lakhs Third quarter 17:00:00 18:30:00 2025-02-03 2025-02-03 Not applicable Single segment Writing Instruments and Stationery 2024-10-01 2024-12-31 Unaudited Consolidated 1221646000.00 13849000.00 1235495000.00 284715000.00 402237000.00 48318000.00 184093000.00 7575000.00 38047000.00 156194000.00 1121179000.00 114316000.00 0.00 114316000.00 31250000.00 -3189000.00 28061000.00 0.00 86255000.00 0.00 0.00 0.00 109000.00 86364000.00 -4312000.00 82052000.00 87205000.00 -841000.00 82893000.00 -841000.00 297446000.00 5 1.47 1.47 0.00 0.00 1.47 1.47 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 3rd February, 2025. Limited Review of these results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors. 2. 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. 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 Group will assess the impact of the Code in the period(s) in which the provisions of the Code become effective. 4. 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. 5. Pursuant to resolution passed by the Board at their meeting dated 29th October, 2024 and approval by the Shareholders via Postal Ballot on 6th December, 2024, the Company has sub-divided its equity shares of face value of Rs.10/- each to 2 Equity Shares of face value of Rs 5/- each. Further, the shareholder's approved issuance of bonus shares to the shareholders as on record date i.e. 20th December, 2024 in the ratio of 1:1 i.e. one bonus equity share for each existing equity share. The Stakeholder Relationship Committee of the Board at their meeting held on 23rd December, 2024 issued and allotted 2,97,44,582 number of Bonus Equity Shares of Rs.5/- each, by capitalizing a sum of Rs. 1487.23 Lakhs from the Securities Premium account. The Board of Directors at its meeting held on 29th October, 2024 have also recommended further increase in Authorized Capital of the Company from Rs.1550 Lakhs to Rs.3100 Lakhs comprising of 6,20,00,000 no. of Equity Share of face value of Rs.5/- each ranking pari passu with the existing shares of the Company. The aforesaid increase in authorised share capital and alteration in the Capital Clause of the Memorandum of Association has also been approved by the shareholders via the Postal Ballot. 6. In accordance with the 'Ind AS 33 - Earnings per Share', the figures of Earnings Per Share for the quarter ended September 30, 2024 and year ended March 31, 2024 and quarter/nine months ended December 31, 2023 have been restated to give effect to the sub division of shares and subsequent allotment of the Bonus Shares as detailed in Note- 5 above. 7. 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) 8. Linc Limited ('the Holding Company') has entered into a Joint Venture Agreement dated 26th September, 2024 with Silka Kirtasiye Imalat Sanayi Ve Ticaret Limited Sirketi ('Silka Turkey') via a new Joint venture company to carry out manufacturing of writing instruments in Turkiye and its distribution and sale in Turkiye and nearby countries in a Profit Share Ratio of 50.00 : 50.00. During the quarter, under the above JV agreement read with addendum dated 26th November, 2024, the company has purchased 1,25,000 equity shares of Silka Linc Kirtasiye Ürünleri Sanayi Anonim Sirketi (‘Joint Venture Company’) for a consideration of Rs. 3.08 lakhs. Considering that the formalities of commencement of business is currently in process, there is no financial impact of the above in the consolidated financial results for the period ended 31st December, 2024. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 3895521000.00 27227000.00 3922748000.00 1043196000.00 1367788000.00 -75032000.00 593807000.00 21642000.00 113597000.00 514225000.00 3579223000.00 343525000.00 0.00 343525000.00 92124000.00 -6813000.00 85311000.00 0.00 258214000.00 0.00 0.00 0.00 -12000.00 258202000.00 -8873000.00 249329000.00 259386000.00 -1184000.00 250513000.00 -1184000.00 297446000.00 5 4.36 4.36 0.00 0.00 4.36 4.36 Other Expenses 156194000.00 Other Expenses 514225000.00 Items that will not be reclassified subsequently to profit or loss (net of tax) -3696000.00 Items that will not be reclassified subsequently to profit or loss (net of tax) -11093000.00 -3696000.00 -11093000.00 -930000.00 -2792000.00 Items that will be reclassified subsequently to profit or loss (net of tax) -1546000.00 Items that will be reclassified subsequently to profit or loss (net of tax) -572000.00 -1546000.00 -572000.00 0.00 0.00