Linc Limited Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	204.53	250.46	145.61	76	0.92
Short-Term Investments	-	60	-	47.2	-
Cash & Short-Term Investments	204.53	310.46	145.61	123.2	0.92
Cash Growth	-34.12%	113.22%	18.19%	13334.68%	-36.23%
Accounts Receivable	502.97	538.76	528.84	386.42	341.35
Other Receivables	-	9.27	6.97	8.78	17.59
Receivables	502.97	548.03	535.81	395.2	358.94
Inventory	1,049	934.97	960.82	789.48	646.06
Prepaid Expenses	-	11.39	8.4	5.08	3.49
Other Current Assets	109.35	67.21	89.67	82.57	127.63
Total Current Assets	1,866	1,872	1,740	1,396	1,137
Property, Plant & Equipment	1,404	1,273	1,225	889.88	811.23
Long-Term Investments	97.58	98.05	2.18	-	-
Other Intangible Assets	4.27	7.55	10.82	13.88	10.23
Long-Term Deferred Tax Assets	37.81	34.56	33.23	-	-
Other Long-Term Assets	183.8	125.5	84.56	75.31	57.67
Total Assets	3,593	3,411	3,096	2,375	2,016
Accounts Payable	542.14	578.01	581.08	393.57	402.39
Accrued Expenses	0.89	85.67	85.87	76.49	59.66
Short-Term Debt	64.29	63.55	69.15	-	29.9
Current Portion of Leases	17.61	9.34	5.84	7.14	3.4
Current Income Taxes Payable	0.25	-	-	2.76	-
Current Unearned Revenue	-	23.69	23.33	63.92	35.31
Other Current Liabilities	120.36	26.3	19.22	0.85	1.05
Total Current Liabilities	745.53	786.56	784.49	544.74	531.72
Long-Term Leases	185.03	192.76	184.27	2.56	1.3
Pension & Post-Retirement Benefits	-	42.55	35.24	18.96	13.63
Long-Term Deferred Tax Liabilities	25.11	24.07	26.39	30.24	35.3
Other Long-Term Liabilities	39.57	7.83	7.28	5.85	5.69
Total Liabilities	995.24	1,054	1,038	602.35	587.63
Common Stock	297.45	297.45	148.72	148.72	148.72
Additional Paid-In Capital	-	60.97	209.69	209.69	209.69
Retained Earnings	-	2,037	1,733	1,477	1,133
Comprehensive Income & Other	2,280	-49.28	-47.76	-62.86	-62.86
Total Common Equity	2,577	2,346	2,044	1,772	1,429
Minority Interest	20.54	11.44	14.55	-	-
Shareholders' Equity	2,598	2,357	2,059	1,772	1,429
Total Liabilities & Equity	3,593	3,411	3,096	2,375	2,016
Total Debt	266.93	265.65	259.26	9.7	34.6
Net Cash (Debt)	-62.4	44.81	-113.66	113.49	-33.68
Net Cash Per Share	-1.05	0.75	-1.91	1.91	-0.57
Filing Date Shares Outstanding	59.43	59.49	59.49	59.49	59.49
Total Common Shares Outstanding	59.43	59.49	59.49	59.49	59.49
Working Capital	1,121	1,086	955.82	850.77	605.33
Book Value Per Share	43.37	39.43	34.36	29.79	24.01
Tangible Book Value	2,573	2,338	2,033	1,758	1,418
Tangible Book Value Per Share	43.29	39.30	34.18	29.56	23.84
Land	-	63.72	61.83	49.68	16.71
Buildings	-	348.64	345.8	344.45	334.04
Machinery	-	1,535	1,426	1,228	1,088
Construction In Progress	-	146.56	90.52	9.81	2.4