5312412026-04-012026-06-305312412026-04-012026-06-30in-capmkt:OtherExpenses1Member5312412026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217: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 applicable2026-04-012026-06-30UnauditedConsolidated138948100045260001394007000303119000688592000-11529600021956900075940003850800017259200013146780007932900007932900022916000-174700021169000058160000000230000060460000-36230005683700058082000237800054459000237800029744600000.980.98000.980.981.The aforementioned Consolidated Financial 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 ended March 31, 2026 are the balancing figure between audited figure in respect of full financial year upto 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 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 /> 4.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 /> 5.The Holding company had received a demand order dated January 31, 2025 towards short payment of Goods & Services Tax ('GST") amounting Lo Rs.353.39 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 taxation expert, the Holding 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 Holding 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, 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 ended 30th June, 2026 have been prepared after taking impact of the above. <br /> Other Expenses172592000Items that will not be reclassified subsequently to profit or loss net of tax-712000-712000-1790003090000-3623000