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LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-16INRLakhsQuarterlyFourth quarterSingle segmentWriting Instruments and Stationery2026-05-2616:00:002026-05-2619:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-03-31www.linclimited.comfalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone1366581000283300001394911000248945000609414000-25688000188222000632100036005000174196000123741500015749600001574960003201700088950004091200001165840000000116584000-387100011271300029744600051.961.96001.961.961. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 26th May, 2026. <BR> <BR> 2. The figures of the last quarter are the balancing figures between audited figures in respect of full financial year up to March 31, 2026/ March 31, 2025 and the unaudited published year-to- date figures up to December 31, 2025/December 31, 2024 being the date of the end of the third quarter of financial year respectively which were subject to limited review. <BR> <BR> 3. The Board of Directors have recommended a Dividend of 30 % i.e. Rs.1.50/- per equity share (Previous Year - 30 % (i.e. Rs. 1.50 /- per equity share). <BR> <BR> 4. 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> 5. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2018, 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 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 and noted that there is no material impact of the said codes. However, the company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and shall review its estimates and assumptions on ongoing basis. <BR> <BR> 6. The Company's business activity falls within a single reportable operating segment ie. "Writing Instruments and Stationery”, hence has only one reportable operating segment as per IND AS 108-Operating Segments. <BR> <BR> 7. 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> 8. The Standalone Statement of Assets and Liabilities as on 31st March, 2026 and Cash Flow Statement for the year ended 31st March, 2026 are annexed herewith.2025-04-012026-03-31AuditedStandalone532074700087852000540859900010487370002278671000-662710008139200002103100014664100067311300049158420004927570000492757000124917000175400012667100003660860000000366086000-2130000363956000297446000523145270006.156.15006.156.15Other Expenses174196000Other Expenses673113000851582000339201000004262000000153242000040228000121150002055850000287295000168792500096155900004941940001244460007160100054000000119090007561500000907140001808423000003496348000297446000231452700026119730002611973000000018301900018301900039411000251110000247541000065009000441197000506206000785400005847460005120300088500000636834000008843750003496348000Other Non-Current financial assets12115000Other non-current assets287295000Other financial assets11909000Other current assets90714000Othet non-current financial liablities183019000Other current financial liabilities78540000Other current liabilities5120300021031000-61213000330390000-265360002506000-374100000-417360000-216830000146641000096000-1382200013380000-1028200002446800000000-240150000-22845000469912000000136643000033326900000000000436450003236370000000000000000-250000000-250000000000209990000-74150000-33314300000000000002859700089234000042520000-122083000-1219570000-121957000246403000124446000Items that will not be reclassified subsequently to profit or loss (net of tax)-4845000-4845000Items that will not be reclassified subsequently to profit or loss (net of tax)-2846000-2846000-974000-71600000-3871000-2130000LINC LIMITED******Deepak Jalan******MD/KMPRemunerationApproved at Annual General Meeting840000000LINC LIMITED******Aloke Jalan******WTD/KMPRemunerationApproved at Annual General Meeting672000000LINC LIMITED******Rohit Deepak Jalan******WTD/KMPRemunerationApproved at Annual General Meeting571200000LINC LIMITED******N. 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Limited******SubsidiaryAdvance0N/A400000002967000LINC LIMITED******Silka Linc Kiratasiye Urunleri Sana******Joint VentureSale of goods or services20000000Omnibus aproval taken from the Audit Committee12845000020072000LINC LIMITED******Silka Linc Kiratasiye Urunleri Sana******Joint VentureInvestment0N/A4299900000LINC LIMITED******Morris Linc Private Limited******SubsidiaryInterest received0N/A184900001664000LINC LIMITED******Gelx Industries Ltd******Foreign SubsidiaryAny other transactionCorporate Guarantee Ch Recovery0Approved by Audit Committee and Board35500000LINC LIMITED******Morris Linc Private Limited******SubsidiarySale of goods or services2400000Omnibus aproval taken from the Audit Committee163300000LINC LIMITED******Morris Linc Private Limited******SubsidiaryPurchase of goods or services5500000Omnibus aproval taken from the Audit Committee309900000LINC LIMITED******Deepak Jalan******MD/KMPAny other transactionCommissionApproved at Annual General Meeting550000002586000LINC LIMITED******Aloke Jalan******WTD/KMPAny other transactionCommissionApproved at Annual General Meeting300000001698000LINC LIMITED******Rohit Deepak Jalan******WTD/KMPAny other transactionCommissionApproved at Annual General Meeting10000000495000LINC LIMITED******Gelx Industries Ltd******Foreign SubsidiaryAny other transactionCorporate Guarantee GivenApproved by Audit Committee and Board88800000088800000628766000AuditedtrueSinghi & Cotrue2025-08-31