LINC.NS
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Acid Test Ratio: It has moderate liquidity, which means it would be difficult for the company to pay short-term obligations

Inventory Turnover: Average efficiency of inventory movement, it varies by industry

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

P/E Ratio: A little overvalued stock but represent growth stock and possibility of future growth

Performance Graph
Financial Ratios
Ratio Value
PE Ratio27.12
Net Profit Margin0.07
Acid Test Ratio0.99
Inventory Turnover3.18
Coverage Ratio3.16
Debt to Equity0.13
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Return on Assets: Very high efficiency of the assets which indicates assets are making high contribution to the revenue

Return on Equity: Giving good returns on equity which is generally acceptable for most industries

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.07
Return on Assets2.89
Return on Equity0.17
Performance Graph
Key Ratios

Acid Test Ratio: It has moderate liquidity, which means it would be difficult for the company to pay short-term obligations

Current Ratio: It would not have any issues to cover its short-term liabilities because of strong liquidity

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio0.99
Current Ratio2.22
Performance Graph
Key Ratios

Inventory Turnover: Average efficiency of inventory movement, it varies by industry

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover3.18
Performance Graph
Key Ratios

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio3.16
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

Interest Coverage Ratio: Company is at low risk of getting default as it can easily cover its interest payments and strong financial health

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.13
Interest Coverage Ratio20.40
Performance Graph
Key Ratios

P/E Ratio: A little overvalued stock but represent growth stock and possibility of future growth

Dividend Yield: Low yield, focus on growth rather than dividends (Low dividend yield, which means company is focusing on growth

Performance Graph
Market Ratios
Ratio Value
P/E Ratio27.12
Gross Profit Margin0.39
Price to Book Ratio4.54
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Linc Limited

The balance sheet in the financial statement of the company shows its financial position at a particular point in time.

It consists of the following:

  • Assets: Something that the company owns and that gives financial benefits over a period of time.
  • Liabilities: Something that a company owes and that has a financial burden on the company.
  • Equity: It is basically the owner’s share in the company.

The formula is:

Assets = Liabilities + Equity
đź“ŚAssets:
Asset
Value & Year
2024
2023
2022
Total Assets 3096195000 2374577000 2016168000
Total Non Current Assets 1355885000 979068000 879121000
Other Non Current Assets 59654000 49962000 30618000
Non Current Prepaid Assets 13819000 14590000 15118000
Non Current Deferred Taxes Assets 33226000 - -
Financial Assets - - -
Investment In Financial Assets 46000 46000 46000
Held To Maturity Securities - - -
Available For Sale Securities 46000 46000 46000
Financial Assets Fair Value - - -
Long Term Equity Investment 2184000 - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 10816000 13880000 10226000
Other Intangible Assets 10816000 13880000 10226000
Goodwill - - -
Net Ppe 1281738000 936714000 841540000
Accumulated Depreciation -896156000 -759957000 -651757000
Gross Ppe 2177894000 1696671000 1493297000
Construction In Progress 147159000 56647000 32709000
Other Properties 726995000 625320000 539013000
Machinery Furniture Equipment 699382000 602286000 549264000
Buildings And Improvements 542532000 362738000 355606000
Land And Improvements 61826000 49680000 16705000
Properties - - -
Current Assets 1740310000 1395509000 1137047000
Other Current Assets 95901000 91771000 149230000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash 779000 853000 1045000
Prepaid Assets 88978000 84027000 128887000
Inventory 960816000 789475000 646064000
Other Inventories - - -
Finished Goods 601635000 475429000 328670000
Work In Process 36900000 8609000 6799000
Raw Materials 322281000 305437000 310595000
Other Receivables 6971000 8779000 17594000
Taxes Receivable - - -
Accounts Receivable 528843000 386417000 341348000
Allowance For Doubtful Accounts Receivable -5532000 -9653000 -8912000
Gross Accounts Receivable 534375000 396070000 350260000
Cash Cash Equivalents And Short Term Investments 153923000 125958000 2109000
Other Short Term Investments 8318000 49962000 1192000
Cash And Cash Equivalents 145605000 75996000 917000
Cash Equivalents 70500000 50100000 -
Cash Financial 75105000 25896000 917000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt - - 28986000
Total Debt 259262000 9704000 34600000
Total Liabilities Net Minority Interest 1037677000 602349000 587625000
Total Non Current Liabilities Net Minority Interest 253188000 57605000 55910000
Other Non Current Liabilities - - -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 42527000 24806000 19316000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 26387000 30236000 35295000
Long Term Debt And Capital Lease Obligation 184274000 2563000 1299000
Long Term Capital Lease Obligation 184274000 2563000 1299000
Long Term Debt - - -
Long Term Provisions 42527000 24806000 19316000
Current Liabilities 784489000 544744000 531715000
Other Current Liabilities 53345000 47128000 41683000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 74988000 7141000 33301000
Current Capital Lease Obligation 5835000 7141000 3398000
Current Debt 69153000 - 29903000
Pension And Other Post Retirement Benefit Plans Current 351000 549000 453000
Current Provisions 351000 549000 453000
Payables 581859000 397191000 403439000
Other Payable - - -
Dividends Payable 779000 853000 1045000
Total Tax Payable - 2764000 -
Accounts Payable 581080000 393574000 402394000
Common Stock Equity 2043969000 1772228000 1428543000
Total Capitalization 2043969000 1772228000 1428543000
Total Equity Gross Minority Interest 2058518000 1772228000 1428543000
Minority Interest 14549000 - -
Stockholders Equity 2043969000 1772228000 1428543000
Other Equity Interest 1895246000 1623505000 1279820000
Treasury Stock - - -
Retained Earnings 152651000 196007000 152322000
Additional Paid In Capital 209694000 209694000 209694000
Capital Stock 148723000 148723000 148723000
Common Stock 148723000 148723000 148723000

Income statement interpretation for Linc Limited

The income statement in the financial statement of the company shows its company financial performance over a period in time.

It consists of the following:

  • Revenue: It is the total amount of money earned from the core business activity of the company.
  • Expenses: It is the total amount required for running the full functionality of the company.
  • Profit or loss:In very simple terms, when a company pays its expenses using its revenue, then what’s left is profit, and in case expenses are more when compared with revenue, then it is loss.
đź“ŚRevenue & Profitability
Revenue/Profitability
Value & Year
2024
2023
2022
Total Revenue 5038009000 4821982000 3513637000
Operating Revenue 5038009000 4821982000 3513637000
Cost Of Revenue 3054940000 2949753000 2377525000
Gross Profit 1983069000 1872229000 1136112000
Ebitda 634845000 647491000 243762000
Ebit 485027000 506347000 115551000
Operating Income 419858000 479755000 89617000
Net Income 342073000 373968000 81331000
Net Income From Continuing Operation Net Minority Interest 342073000 373968000 81331000
Net Income From Continuing And Discontinued Operation 342073000 373968000 81331000
Net Income Common Stockholders 342073000 373968000 81331000
Net Income Including Noncontrolling Interests 343906000 373968000 81331000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 343906000 373968000 81331000
Normalized Income 343645426 379428662 83239742
Normalized Ebitda 636954000 654805000 246309000
Total Unusual Items -2109000 -7314000 -2547000
Total Unusual Items Excluding Goodwill -2109000 -7314000 -2547000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 149818000 141144000 128211000
Reconciled Cost Of Revenue 3054940000 2949753000 2377525000
Total Expenses 4618151000 4342227000 3424020000
Operating Expense 1563211000 1392474000 1046495000
Other Operating Expenses 317724000 277547000 253596000
Depreciation And Amortization In Income Statement 149818000 141144000 128211000
Amortization 3278000 2357000 690000
Depreciation Income Statement 146540000 138787000 127521000
Selling General And Administration 353888000 394781000 287345000
Selling And Marketing Expense 289826000 318856000 224805000
General And Administrative Expense 64062000 75925000 62540000
Rent And Landing Fees 19011000 13368000 18551000
Tax Provision 117351000 126924000 27196000
Pretax Income 461248000 500892000 108527000
Other Non Operating Income Expenses 13712000 3583000 4292000
Special Income Charges -2109000 -7314000 -2547000
Other Special Charges -3326000 3148000 2547000
Write Off 5435000 4166000 -
Net Non Operating Interest Income Expense -5768000 -290000 -7034000
Total Other Finance Cost 1970000 903000 305000
Interest Expense Non Operating 23779000 5455000 7024000
Interest Income Non Operating 19981000 6068000 295000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 5.75 6.29 1.37
Basic Eps 5.75 6.29 1.37
Diluted Ni Avail To Com Stockholders 342073000 373968000 81331000
Net Income From Continuing Operations 461248000 500892000 108527000
Minority Interests -1833000 - -

Cash flow analysis for Linc Limited

The cashflow statement in the financial statement of the company shows how cash is moving in or moving out of the company over a period of time.

It consists of the following:

  • Operating activities: Cash flow from the core business operations.
  • Investing activities: Cashflow from investments made by the company.
  • Financing activities: These are cash from loans or by issuing shares or paying out dividends.
đź“ŚOperating Cash Flow
Operating Cash Flow
Value & Year
2024
2023
2022
Operating Cash Flow 380090000 433764000 204425000
Changes In Cash 69572000 75079000 -521000
Taxes Refund Paid -119226000 -130920000 -28026000
Change In Working Capital -89746000 -79003000 -8899000
Change In Other Current Liabilities -24898000 45342000 -20839000
Change In Other Current Assets -5963000 52627000 -2877000
Change In Payable 186629000 -7780000 26041000
Change In Inventory -135548000 -143411000 -19936000
Change In Receivables -112698000 -34880000 14163000
Other Non Cash Items -6632000 -660000 2859000
Stock Based Compensation - - -
Provision And Write Off Of Assets 1314000 741000 6132000
Depreciation And Amortization 149818000 141144000 128211000
Amortization Cash Flow 3278000 2357000 690000
Depreciation 146540000 138787000 127521000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -204390000 -290328000 -140703000
Net Other Investing Changes -66000 - -
Interest Received Cfi 19968000 4849000 223000
Dividends Received Cfi - - -
Net Investment Purchase And Sale 47266000 -47200000 -
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale -2175000 - -
Sale Of Business - - -
Purchase Of Business -2175000 - -
Net Ppe Purchase And Sale -269383000 -247977000 -140926000
Sale Of Ppe 15155000 2283000 1485000
Purchase Of Ppe -284538000 -250260000 -142411000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -106128000 -68357000 -64243000
Net Other Financing Charges - - -
Interest Paid Cff -12411000 -3100000 -6617000
Cash Dividends Paid -74361000 -26770000 -
Common Stock Dividend Paid -74361000 -26770000 -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -
Issuance Of Debt - - -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt -870000 -29903000 -51372000
Net Short Term Debt Issuance -870000 -29903000 -51372000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance - - -
Long Term Debt Payments - - -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of LINC.NS (Linc Limited)

Above is the summary for fundamental analysis of Linc Limited , whose ticker name is LINC.NS and belongs to sector Industrials, and it is listed in NSE (National Stock Exchange).

The Linc Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 27.12, LINC.NS has a net profit margin of 0.07, the acid test ratio for LINC.NS is 0.99, LINC.NS has an inventory turnover of 3.18, and LINC.NS has debt-to-equity ratio of 0.13.

The LINC.NS whose company name is Linc Limited has made profit/loss of 1983069000 with total revenue of 5038009000, LINC.NS has assets worth of 3096195000.

1. What is fundamental analysis?

Fundamental analysis is looking into a company’s real business performance by analyzing financial statements, earning reports, and key valuation ratios.

Basically, fundamental analysis involves examining a company’s revenue, profits, losses, debts, assets, liabilities, and ratios calculated using these values to determine long-term investment strategies.

Fundamental analysis may not work for short-term trading of stock; it is usually incorporated by long-term investors.

2. Importance of Fundamental Analysis

Imagine you are locking a good amount of funds into an unknown company for many years. Sounds stupid, right?

This is where fundamental analysis comes into the picture, which turns an unknown enemy into a known friend.

As fundamental analysis involves calculating how a company is actually performing, the real revenue, profits, assets, liabilities, debts, and more. This helps investors to determine what the actual current financial condition of the company is, how much the company’s stock price is justified when compared to earnings (Corporate earnings reports India) that it is making through business, what the probability is that the company will go bankrupt in the future, how much growth the company has shown in the past, and other financial ratios.

All these calculations and analyses determine the financial health of the company, historical business growth, company’s efficiency, and its stock price compared with real earnings (Corporate earnings reports India), which helps traders to make investment decisions for long-term investment strategies.

2. How to Use Our Tool

  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
  • Once you land on the Stock Analytics Page, click on “Fundamental Analysis”; this will take you to the fundamental analysis page.
  • Apply Filter
  • On the “Fundamental Analysis” page, the first tab is for “Summary and Ratio,” where in the top section you can find the overall summary of the stock’s fundamental analysis, where on the leftmost side it has a textual summary, then in the middle a gauge chart that represents overall financial health, and then a list of important ratios.
  • Apply Filter
  • Then in the same “Summary and Ratio” tab, we have included a detailed analysis of stock in various aspects, which includes “Profitability Analysis,” “Liquidity Analysis,” “Efficiency Analysis,” “Coverage Analysis,” Solvency Analysis,” and “Market Analysis,” which divide the stock’s fundamentals into the above aspects and analyze each in the same format as for overall analysis, where the leftmost side has a textual summary, then in the middle a gauge chart that represents overall analysis of the particular section, and then a list of important ratios. Required for the particular analysis.
  • Apply Filter