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 applicable2025-10-012025-12-31UnauditedConsolidated1292872000222250001315097000274353000512107000-37750002258190007798000386820001554130001210397000104700000010470000029200000-197400027226000077474000000-83090006916500043550007352000067737000142800072092000142800029744600051.151.15001.151.151. The aforementioned consolidated financial 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 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. <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 Group 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 consolidated financial results for the period ended December 31, 2025. The Group 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 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. <BR> <BR> 5. The Holding 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> 6. (a) The Consolidated Financial Results includes the financial results/financial information of the Parent and following entities: <BR> -Gelx Industries Limited, Kenya (Subsidiary) <BR> - Linc On Ecommerce Pvt. Ltd. (Subsidiary) (w.e.f 8th July 2025) <BR> - Morris Linc Pvt Ltd. (Joint Venture till 3rd November 2025 and Subsidiary w.e.f 4th November 2025) <BR> - Silka Linc Kirtasiye Urunleri Sanayi Anonim Sirketi (Joint Venture) <BR> - Uni Linc India Pvt Ltd. (Joint Venture) <BR> <BR> (b) Pursuant to third amendment to the Joint Venture Agreement dated 4th November, 2025 between Linc Limited and Morris Co. Limited, Linc Limited shall exercise control over the erstwhile Joint Venture company, M/s Morris Linc Private Limited and accordingly be considered as the "Holding Company" w.e.f 4th November, 2025 in terms of IND AS 110 - Consolidated Financial Statements. The consolidated financial results for the period ended 31st December, 2025 have been prepared after taking impact of the above.2025-04-012025-12-31UnauditedConsolidated40533570005731300041106700008499410001669256000-51895000652479000226530001137210005165000003772655000338015000033801500092900000-7190000857100000252305000000-28073000224232000-11340002230980002228270001405000221693000140500029744600053.753.75003.753.75Other Expenses155413000Other Expenses516500000Items that will not be reclassified subsiquently to profit or loss net of tax42440004244000Items that will not be reclassified subsiquently to profit or loss net of tax232600023260001066000585000-117700028750004355000-1134000