5312412025-10-012025-12-315312412025-04-012025-12-315312412025-10-012025-12-31in-capmkt:OtherExpenses1Member5312412025-04-012025-12-31in-capmkt:OtherExpenses1Member5312412025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15312412025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares531241LINCNOTLISTEDINE802B01027LINC LIMITEDMain BoardEquity2025-04-012026-03-312026-02-112026-01-30INRLakhsQuarterlyThird quarterSingle segmentWriting Instruments and Stationery2026-02-1116:30:002026-02-1118:30:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone125482100023169000127799000025242500051210800062290002149510005133000371550001481260001176127000101863000010186300029200000-19250002727500007458800000007458800031770007776500029744600051.251.25001.251.251.The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11th February, 2026. 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. <BR> <BR> 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. <BR> <BR> 3.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact, based on actuarial valuation of gratuity and long-term compensated absences aggregating to Rs.87.78 lakhs primarily arising due to change in wage definition has been accounted under "Employee benefit expenses" in the standalone financial results for the period ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code including the contract workforce and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 4.The company had received a demand order dated January 31, 2025 towards short payment of Goods & Services Tax ("GST") amounting to Rs.353.39 lakhs and Penalty amounting to Rs.353.39 lakhs plus applicable interest with respect to HSN classification of pen refills and other components. The company has contested this demand, filing an appeal against the order on March 23, 2025. Based on advice from taxation expert, the Company believes that it has strong case on merits and hence no provision has been made there against. <BR> <BR> 5.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.2025-04-012025-12-31UnauditedStandalone39541660005952200040136880007997920001669257000-40583000625698000147100001106360004989170003678427000335261000033526100092900000-71410008575900002495020000000249502000174100025124300029744600054.194.19004.194.19Other Expenses148126000Other Expenses498917000Items that will not be reclassified subsequently to profit or loss (net of tax)42440004244000Items that will not be reclassified subsequently to profit or loss (net of tax)2326000232600010670005850000031770001741000