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Linc Limited (IN:LINC)
:LINC
India Market

Linc Limited (LINC) Ratios

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Linc Limited Ratios

IN:LINC's free cash flow for Q2 2026 was ₹0.21. For the 2026 fiscal year, IN:LINC's free cash flow was decreased by ₹ and operating cash flow was ₹0.10. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
2.31 2.38 2.22 2.56 2.14
Quick Ratio
1.13 1.19 0.99 1.11 0.93
Cash Ratio
0.24 0.40 0.19 0.14 <0.01
Solvency Ratio
0.46 0.50 0.47 0.86 0.36
Operating Cash Flow Ratio
0.33 0.72 0.48 0.80 0.38
Short-Term Operating Cash Flow Coverage
4.03 8.96 5.50 60.74 6.84
Net Current Asset Value
₹ 785.61M₹ 818.28M₹ 702.63M₹ 793.16M₹ 552.17M
Leverage Ratios
Debt-to-Assets Ratio
0.08 0.08 0.08 <0.01 0.02
Debt-to-Equity Ratio
0.11 0.11 0.13 <0.01 0.02
Debt-to-Capital Ratio
0.10 0.10 0.11 <0.01 0.02
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.45 1.45 1.51 1.34 1.41
Debt Service Coverage Ratio
5.37 5.50 5.47 38.63 5.82
Interest Coverage Ratio
22.86 46.19 16.09 68.61 8.15
Debt to Market Cap
0.01 0.01 0.04 <0.01 0.03
Interest Debt Per Share
5.07 4.96 19.16 1.08 2.82
Net Debt to EBITDA
0.12 -0.07 0.18 -0.10 0.14
Profitability Margins
Gross Profit Margin
29.68%39.59%39.31%39.85%32.33%
EBIT Margin
8.85%9.10%9.63%10.50%3.29%
EBITDA Margin
11.55%11.85%12.64%13.45%6.95%
Operating Profit Margin
12.43%24.98%8.23%9.05%1.70%
Pretax Profit Margin
8.51%9.38%9.16%10.39%3.09%
Net Profit Margin
6.15%7.00%6.79%7.76%2.31%
Continuous Operations Profit Margin
6.14%6.94%6.83%7.76%2.31%
Net Income Per EBT
72.23%74.64%74.16%74.66%74.94%
EBT Per EBIT
68.50%37.55%111.30%114.83%181.71%
Return on Assets (ROA)
9.85%11.15%11.05%15.75%4.03%
Return on Equity (ROE)
14.85%16.22%16.74%21.10%5.69%
Return on Capital Employed (ROCE)
25.83%51.72%17.93%23.84%4.02%
Return on Invested Capital (ROIC)
18.09%37.26%12.95%17.66%2.95%
Return on Tangible Assets
9.86%11.18%11.09%15.84%4.05%
Earnings Yield
5.96%6.14%17.70%19.03%7.88%
Efficiency Ratios
Receivables Turnover
8.99 10.09 9.40 12.48 10.29
Payables Turnover
7.10 5.68 5.26 7.49 5.91
Inventory Turnover
4.15 3.51 3.18 3.73 3.68
Fixed Asset Turnover
4.18 4.27 3.93 5.42 4.33
Asset Turnover
1.60 1.59 1.63 2.03 1.74
Working Capital Turnover Ratio
10.61 5.32 5.58 6.61 6.09
Cash Conversion Cycle
77.07 75.87 84.15 78.30 72.87
Days of Sales Outstanding
40.62 36.18 38.82 29.25 35.46
Days of Inventory Outstanding
87.89 103.94 114.70 97.82 99.18
Days of Payables Outstanding
51.44 64.26 69.37 48.76 61.78
Operating Cycle
128.52 140.12 153.52 127.06 134.64
Cash Flow Ratios
Operating Cash Flow Per Share
4.41 9.58 25.56 29.17 13.74
Free Cash Flow Per Share
0.98 6.72 6.42 12.34 4.17
CapEx Per Share
3.44 2.87 19.13 16.83 9.58
Free Cash Flow to Operating Cash Flow
0.22 0.70 0.25 0.42 0.30
Dividend Paid and CapEx Coverage Ratio
0.89 2.32 1.06 1.57 1.44
Capital Expenditure Coverage Ratio
1.28 3.34 1.34 1.73 1.44
Operating Cash Flow Coverage Ratio
0.97 2.14 1.47 44.70 5.91
Operating Cash Flow to Sales Ratio
0.05 0.10 0.08 0.09 0.06
Free Cash Flow Yield
1.01%6.44%4.94%9.34%6.01%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.77 16.30 5.65 5.25 12.68
Price-to-Sales (P/S) Ratio
1.03 1.14 0.38 0.41 0.29
Price-to-Book (P/B) Ratio
2.40 2.64 0.95 1.11 0.72
Price-to-Free Cash Flow (P/FCF) Ratio
99.33 15.52 20.23 10.71 16.63
Price-to-Operating Cash Flow Ratio
21.98 10.89 5.09 4.53 5.05
Price-to-Earnings Growth (PEG) Ratio
-3.11 1.44 -0.66 0.01 <0.01
Price-to-Fair Value
2.40 2.64 0.95 1.11 0.72
Enterprise Value Multiple
9.04 9.56 3.21 2.93 4.36
Enterprise Value
5.84B 6.15B 2.05B 1.90B 1.07B
EV to EBITDA
9.04 9.56 3.21 2.93 4.36
EV to Sales
1.04 1.13 0.41 0.39 0.30
EV to Free Cash Flow
100.63 15.41 21.42 10.35 17.18
EV to Operating Cash Flow
22.26 10.81 5.38 4.38 5.21
Tangible Book Value Per Share
40.63 39.53 137.69 118.23 95.36
Shareholders’ Equity Per Share
40.44 39.46 137.43 119.17 96.05
Tax and Other Ratios
Effective Tax Rate
0.28 0.26 0.25 0.25 0.25
Revenue Per Share
94.01 91.43 338.75 324.23 236.24
Net Income Per Share
5.78 6.40 23.00 25.15 5.47
Tax Burden
0.72 0.75 0.74 0.75 0.75
Interest Burden
0.96 1.03 0.95 0.99 0.94
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.04 0.15 0.01 0.02 <0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.60 1.50 1.11 0.87 1.88
Currency in INR