5312412026-01-012026-03-315312412026-03-315312412025-03-315312412025-04-012026-03-315312412026-01-012026-03-31in-capmkt:OtherExpenses1Member5312412025-04-012026-03-31in-capmkt:OtherExpenses1Member5312412026-03-31OtherNoncurrentFinancialAssetsDomain15312412026-03-31OtherNoncurrentAssetsDomain15312412026-03-31OtherCurrentFinancialAssetsDomain15312412026-03-31OtherCurrentAssetsDomain15312412026-03-31OtherNoncurrentFinancialLiabilitiesDomain15312412026-03-31OtherCurrentFinancialLiabilitiesDomain15312412026-03-31OtherCurrentLiabilitiesDomain15312412026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15312412025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares531241LINCNOTLISTEDINE802B01027LINC LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-16INRLakhsQuarterlyFourth quarterSingle segmentWriting Instruments and stationery2026-05-2616:00:002026-05-2619:00:00trueCash Flow IndirectNot applicable2026-01-012026-03-31AuditedConsolidated1376698000256570001402355000255010000616784000-5481000019848800091140003725500018343100012452720001570830000157083000339830008692000426750000114408000000-9505000104903000-528200099621000104601000302000-5282000029744600051.761.76001.761.761.The aforementioned consolidated financial results were reviewed by the Audit Committees and approved by the Board of Directors at the respective meetings held on 26th May, 2025. <BR> <BR> 2 The figures of the Iast 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 up to December 31, 2025/ December 31, 2024 being the date of the end of the third quarter of financial year which were subject to limited review. <BR> <BR> 3 The Board of Directors of the Holding Company have recommended a Dividend of 30 % (Le Rs.1.50'- per equity shares (Previous Year- 30% (i.e. Rs.1.50'- per equity share) <BR> <BR> 4 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 (In ‘Accounting Standards) Rule, 2015 and relevant amendments thereafter. <BR> <BR> 5 On November 21, 2025, the Government of India notified the four Labour Codes - Code on Wages, 2019, e industrial Relations Code, 2020, the Coda on Socal Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labor laws. The Ministry of Labour & Employment published draft Contral Rules and FAQs 10 enable assessment of the financial impact due to changes in regulations. The Group 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 Inda and noted that the material impact of the said codes, However, the Group continues to monitor the finalization of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and shall review is estimates and assumptions on ongoing basis. <BR> <BR> 6. The Group's business activity falls within & single reportable operating segment, "Writing Instruments and Stationery”, hence has only one reportable operating segment as per IND AS 108-Operating Segments. <BR> <BR> 7 The Holding company had received a demand order dated January 31, 2025 towards short payment of Goods & Services Tax ('GST?) amounting Lo Rs.353.36 lakhs and Penalty amounting to Rs 353,39 akhs plus applicable interest with respect of HSN classifications pen refill and other components. The company has contested tis demand, fling an appeal against the order on March 23, 2025, Based on advice from <BR> taxation expert, the Holding Company believes that it has strong case on merits and hence no provision has been made there against. <BR> <BR> 8 (a)The Consolidated Financial Results includes the financial results/financial information of the Holding and following entities: <BR> <BR> - Gelx Industries Limited, Kenya (Subsidiary) <BR> - Linc On Ecommerce Pvt. Ltd. (Subsidiary) (w.e.f 8 July 2025) <BR> -Morris Linc Pvt. ltd (Joint Venture 1 3rd November 2025 and Subsidiary w.e.f 4th November 2025) <BR> -Silka linc Kirtasiye Urunleri Sanayi Anonim Sirketi, Turkiye (Joint Venture) <BR> - Uni Linc India Pvt. Ltd. (Joint Venture) <BR> <BR> (b) Pursuant of third amendment, 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, 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 quarter and year ended 31st March, 2026 have been prepared after taking impact of the above. <BR> <BR> 5 The Consolidated Statement of Assets and Liabilities as on 31st March, 2026 and Cash Flow Statement for the year ended 31st March, 2026 are annexed herewith.2025-04-012026-03-31AuditedConsolidated543005500082970000551302500011049510002286040000-106705000850967000317660001509760006999320005017927000495098000049509800012688300015020001283850000366713000000-37578000329135000-6416000322719000327428000170700064160000297446000522799490005.55.5005.55.5Other Expenses183431000Other Expenses6999320008904100003392010000042710000009758100000126990001102800003780900034502200017269930001049319000050297200013293400071601000060490007135560000103302000186617700035931700002974460002279950000257739600020543000259793900000001850280001850280003956600025111000249705000642940007878000046335300054213300085939000692366000520300008850002450007455260009952310003593170000Other financial assets12699000Other non-current assets345022000Other current financial assets6049000Other current assets103302000Other non-current financial liabilities185028000Other current financial liabilities85939000Other current liabilities5203000031767000-113623000466170000-2229400024040000-5680000-147270000-329260000150976000096000-1366600026980000-1671100001994300000000-240150000-23915000471183000000138500000033268300000000000436450003790050000000000000000250000000250000000000203520000-10400000-32540800000525000000000741000029706000892340001373300000-126682000-1194070000-119407000252340000132933000Items 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-2846000-2846000-974000-71600014110004286000-5282000-6416000