LINCOLN.NS
Key Ratios

Net Profit Margin: Making high profit when compared with its revenue which generally means company’s strong hold in the market, and good efficiency of the business

Acid Test Ratio: It has very strong liquidity, which means it can can cover its liabilities without relying on inventory

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

Coverage Analysis: At a very strong financial position where company is easily 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: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio16.96
Net Profit Margin0.16
Acid Test Ratio4.01
Inventory Turnover3.63
Coverage Ratio130.18
Debt to Equity0.00
Key Ratios

Net Profit Margin: Making high profit when compared with its revenue which generally means company’s strong hold in the market, and good efficiency of the business

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 Margin0.16
Return on Assets1.28
Return on Equity0.16
Performance Graph
Key Ratios

Acid Test Ratio: It has very strong liquidity, which means it can can cover its liabilities without relying on inventory

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 Ratio4.01
Current Ratio4.84
Performance Graph
Key Ratios

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

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover3.63
Performance Graph
Key Ratios

Coverage Analysis: At a very strong financial position where company is easily able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio130.18
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 Ratio0.00
Interest Coverage Ratio130.18
Performance Graph
Key Ratios

P/E Ratio: Fairly valued stock which is a sign of mature companies

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 Ratio16.96
Gross Profit Margin0.51
Price to Book Ratio2.67
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Lincoln Pharmaceuticals 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 7002904000 5874202000 5343572000
Total Non Current Assets 2535502000 2202074000 1815075000
Other Non Current Assets 1000 2000 45779000
Non Current Prepaid Assets 5785000 13636000 16872000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 35000 32000 26000
Held To Maturity Securities - - -
Available For Sale Securities 35000 32000 26000
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 3260000 2946000 3827000
Other Intangible Assets 3260000 2946000 3827000
Goodwill - - -
Net Ppe 1865491000 1584849000 1506341000
Accumulated Depreciation -563679000 -460977000 -384511000
Gross Ppe 2429170000 2045826000 1890852000
Construction In Progress 75486000 82516000 191363000
Other Properties 218051000 53732000 42105000
Machinery Furniture Equipment 1333193000 1141562000 992453000
Buildings And Improvements 602205000 580656000 478611000
Land And Improvements 200235000 187360000 186320000
Properties - - -
Current Assets 4467402000 3672128000 3528497000
Other Current Assets 161055000 113047000 159597000
Hedging Assets Current - 264000 1549000
Assets Held For Sale Current - - -
Restricted Cash 3008000 118266000 4837000
Prepaid Assets 113665000 90292000 124594000
Inventory 771681000 700279000 727420000
Other Inventories 89189000 92489000 98174000
Finished Goods 375656000 309709000 271853000
Work In Process 82813000 91754000 87216000
Raw Materials 224023000 206327000 270177000
Other Receivables 436920000 261527000 356255000
Taxes Receivable - - -
Accounts Receivable 1617669000 1363308000 1159415000
Allowance For Doubtful Accounts Receivable -21559000 -15064000 -16840000
Gross Accounts Receivable 1639228000 1378372000 1176255000
Cash Cash Equivalents And Short Term Investments 1524459000 1138192000 1154427000
Other Short Term Investments 1466987000 1087672000 1085087000
Cash And Cash Equivalents 57472000 50520000 69340000
Cash Equivalents - - -
Cash Financial 57472000 50520000 69340000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt - - -
Total Debt 10668000 19972000 20436000
Total Liabilities Net Minority Interest 1074545000 849458000 1014798000
Total Non Current Liabilities Net Minority Interest 151774000 128006000 109936000
Other Non Current Liabilities - 1000 1000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 971000 1389000 -
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - 47212000 45391000
Non Current Deferred Taxes Liabilities 114558000 79405000 64545000
Long Term Debt And Capital Lease Obligation - - -
Long Term Capital Lease Obligation - - -
Long Term Debt - - -
Long Term Provisions 971000 - -
Current Liabilities 922771000 721452000 904862000
Other Current Liabilities 27359000 20917000 12319000
Current Deferred Taxes Liabilities 712000 8815000 42767000
Current Debt And Capital Lease Obligation 10668000 19972000 20436000
Current Capital Lease Obligation - - -
Current Debt 10668000 19972000 20436000
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 35202000 38898000 26582000
Payables 862815000 645560000 856746000
Other Payable 136586000 135199000 95538000
Dividends Payable 1832000 1692000 1769000
Total Tax Payable 712000 8815000 42767000
Accounts Payable 724397000 508669000 716672000
Common Stock Equity 5928359000 5024744000 4328774000
Total Capitalization 5928359000 5024744000 4328774000
Total Equity Gross Minority Interest 5928359000 5024744000 4328774000
Minority Interest - - -
Stockholders Equity 5928359000 5024744000 4328774000
Other Equity Interest 5728062000 4824449000 4128478000
Treasury Stock - - -
Retained Earnings 5074587000 4176583000 3482635000
Additional Paid In Capital 646166000 646166000 646166000
Capital Stock 200297000 200297000 200297000
Common Stock 200297000 200297000 200297000

Income statement interpretation for Lincoln Pharmaceuticals 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 5712178000 5049547000 4681974000
Operating Revenue 5712178000 5049547000 4681974000
Cost Of Revenue 2800193000 2430877000 2197872000
Gross Profit 2911985000 2618670000 2484102000
Ebitda 1338136000 1112837000 1049470000
Ebit 1231889000 1021176000 968592000
Operating Income 896224000 806755000 883987000
Net Income 933049000 728993000 693550000
Net Income From Continuing Operation Net Minority Interest 933049000 728993000 693550000
Net Income From Continuing And Discontinued Operation 933049000 728993000 693550000
Net Income Common Stockholders 933049000 728993000 693550000
Net Income Including Noncontrolling Interests 933049000 728993000 693550000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 933049000 728993000 693550000
Normalized Income 761710988 694532631 672933472
Normalized Ebitda 1113659000 1065339000 1020951000
Total Unusual Items 224477000 47498000 28519000
Total Unusual Items Excluding Goodwill 224477000 47498000 28519000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 106247000 91661000 80878000
Reconciled Cost Of Revenue 2800193000 2430877000 2197872000
Total Expenses 4815954000 4242792000 3797987000
Operating Expense 2015761000 1811915000 1600115000
Other Operating Expenses 399619000 345341000 295709000
Depreciation And Amortization In Income Statement 106247000 91661000 80878000
Amortization 1057000 1113000 1350000
Depreciation Income Statement 105190000 90548000 79528000
Selling General And Administration 412529000 379495000 354444000
Selling And Marketing Expense 233457000 180410000 168173000
General And Administrative Expense 179072000 199085000 186271000
Rent And Landing Fees 2414000 1702000 9445000
Tax Provision 289377000 275805000 265843000
Pretax Income 1222426000 1004798000 959393000
Other Non Operating Income Expenses 344225000 224729000 99977000
Special Income Charges -2980000 -2563000 -8316000
Other Special Charges 2980000 2563000 1308000
Write Off - - 7008000
Net Non Operating Interest Income Expense 55582000 41411000 35772000
Total Other Finance Cost 5186000 3922000 5313000
Interest Expense Non Operating 9463000 16378000 9199000
Interest Income Non Operating 70231000 61711000 50284000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 46.58 36.40 34.63
Basic Eps 46.58 36.40 34.63
Diluted Ni Avail To Com Stockholders 933049000 728993000 693550000
Net Income From Continuing Operations 1222426000 1004798000 959393000
Minority Interests - - -

Cash flow analysis for Lincoln Pharmaceuticals 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 632172000 392619000 761319000
Changes In Cash 6952000 -18820000 -45044000
Taxes Refund Paid -261508000 -296098000 -236964000
Change In Working Capital -161165000 -313735000 24045000
Change In Other Current Liabilities 725000 12965000 -18676000
Change In Other Current Assets -42062000 43694000 182767000
Change In Payable 215728000 -205142000 145929000
Change In Inventory -71402000 27141000 -261292000
Change In Receivables -260856000 -202119000 -31192000
Other Non Cash Items -55582000 -41410000 -35772000
Stock Based Compensation - - -
Provision And Write Off Of Assets 6495000 -1776000 -1743000
Depreciation And Amortization 106247000 91661000 80878000
Amortization Cash Flow 1057000 1113000 1350000
Depreciation 105190000 90548000 79528000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -573416000 -366426000 -780802000
Net Other Investing Changes 215518000 -150203000 -107556000
Interest Received Cfi 89907000 9255000 26294000
Dividends Received Cfi 44000 - -
Net Investment Purchase And Sale -248048000 106144000 -125295000
Sale Of Investment 748262000 738013000 405178000
Purchase Of Investment -996310000 -631869000 -530473000
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -393859000 -135531000 -454459000
Sale Of Ppe 900000 7057000 793000
Purchase Of Ppe -394759000 -142588000 -455252000
Net Intangibles Purchase And Sale -1371000 -232000 -
Purchase Of Intangibles -1371000 -232000 -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -51804000 -45013000 -25561000
Net Other Financing Charges - - -
Interest Paid Cff -12740000 -13524000 -10364000
Cash Dividends Paid -30045000 -30045000 -30000000
Common Stock Dividend Paid - - -30000000
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -209019000 -195018000 -5197000
Issuance Of Debt 200000000 193574000 20000000
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt -9019000 -1444000 14803000
Net Short Term Debt Issuance -9019000 -1444000 20000000
Short Term Debt Issuance 200000000 193574000 20000000
Net Long Term Debt Issuance - - -5197000
Long Term Debt Payments - - -5197000
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of LINCOLN.NS (Lincoln Pharmaceuticals Limited)

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

The Lincoln Pharmaceuticals Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 16.96, LINCOLN.NS has a net profit margin of 0.16, the acid test ratio for LINCOLN.NS is 4.01, LINCOLN.NS has an inventory turnover of 3.63, and LINCOLN.NS has debt-to-equity ratio of 0.00.

The LINCOLN.NS whose company name is Lincoln Pharmaceuticals Limited has made profit/loss of 2911985000 with total revenue of 5712178000, LINCOLN.NS has assets worth of 7002904000.

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.
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  • 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.
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  • 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.
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