5312412026-04-012026-06-305312412026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares531241LINCNOTLISTEDINE802B01027LINC LIMITEDMain BoardEquity2026-04-012027-03-312026-08-062026-07-30INRLakhsQuarterlyFirst quarterSingle segmentWriting Instruments and Stationery2026-08-0616:00:002026-08-0617:30:00Not applicablefalsefalseNot Applicable.2026-04-012026-06-30UnauditedStandalone135646500050220001361487000294701000689637000-10231900020781100046740003647000016216100012931350006835200006835200019100000-177800017322000051030000000051030000-5330005049700029744600000.860.86000.860.86Notes: <br /> <br /> 1. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 6th August, 2026. Limited Review of these result as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 has been completed by the Statutory Auditors <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 and the unaudited published year-to- date figures up to December 31, 2025 being the date of the end of the third quarter of financial year respectively which were subject to limited review. <br /> <br /> 3. 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 /> 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 ie. "Writing Instruments and Stationery”, hence has only one reportable operating segment as per IND AS 108-Operating Segments. <br /> Other Expenses162161000712000-179000-533000