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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 Q1 2026 was ₹0.39. For the 2026 fiscal year, IN:LINC's free cash flow was decreased by ₹ and operating cash flow was ₹0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 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
0.48 0.50 0.47 0.86 0.36
Operating Cash Flow Ratio
0.00 0.72 0.48 0.80 0.38
Short-Term Operating Cash Flow Coverage
0.00 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
5.70 5.50 5.47 38.63 5.82
Interest Coverage Ratio
23.62 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
5.05 4.96 19.16 1.08 2.82
Net Debt to EBITDA
0.11 -0.07 0.18 -0.10 0.14
Profitability Margins
Gross Profit Margin
34.42%39.59%39.31%39.85%32.33%
EBIT Margin
9.54%9.10%9.63%10.50%3.29%
EBITDA Margin
12.26%11.85%12.64%13.45%6.95%
Operating Profit Margin
12.91%24.98%8.23%9.05%1.70%
Pretax Profit Margin
8.95%9.38%9.16%10.39%3.09%
Net Profit Margin
6.58%7.00%6.79%7.76%2.31%
Continuous Operations Profit Margin
6.53%6.94%6.83%7.76%2.31%
Net Income Per EBT
73.55%74.64%74.16%74.66%74.94%
EBT Per EBIT
69.31%37.55%111.30%114.83%181.71%
Return on Assets (ROA)
10.40%11.15%11.05%15.75%4.03%
Return on Equity (ROE)
15.70%16.22%16.74%21.10%5.69%
Return on Capital Employed (ROCE)
26.49%51.72%17.93%23.84%4.02%
Return on Invested Capital (ROIC)
18.77%37.26%12.95%17.66%2.95%
Return on Tangible Assets
10.42%11.18%11.09%15.84%4.05%
Earnings Yield
5.53%6.14%17.70%19.03%7.88%
Efficiency Ratios
Receivables Turnover
8.87 10.09 9.40 12.48 10.29
Payables Turnover
6.53 5.68 5.26 7.49 5.91
Inventory Turnover
3.82 3.51 3.18 3.73 3.68
Fixed Asset Turnover
4.12 4.27 3.93 5.42 4.33
Asset Turnover
1.58 1.59 1.63 2.03 1.74
Working Capital Turnover Ratio
10.48 5.32 5.58 6.61 6.09
Cash Conversion Cycle
80.74 75.87 84.15 78.30 72.87
Days of Sales Outstanding
41.15 36.18 38.82 29.25 35.46
Days of Inventory Outstanding
95.46 103.94 114.70 97.82 99.18
Days of Payables Outstanding
55.87 64.26 69.37 48.76 61.78
Operating Cycle
136.61 140.12 153.52 127.06 134.64
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 9.58 25.56 29.17 13.74
Free Cash Flow Per Share
0.00 6.72 6.42 12.34 4.17
CapEx Per Share
0.00 2.87 19.13 16.83 9.58
Free Cash Flow to Operating Cash Flow
0.00 0.70 0.25 0.42 0.30
Dividend Paid and CapEx Coverage Ratio
0.00 2.32 1.06 1.57 1.44
Capital Expenditure Coverage Ratio
0.00 3.34 1.34 1.73 1.44
Operating Cash Flow Coverage Ratio
0.00 2.14 1.47 44.70 5.91
Operating Cash Flow to Sales Ratio
0.00 0.10 0.08 0.09 0.06
Free Cash Flow Yield
0.00%6.44%4.94%9.34%6.01%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.09 16.30 5.65 5.25 12.68
Price-to-Sales (P/S) Ratio
1.19 1.14 0.38 0.41 0.29
Price-to-Book (P/B) Ratio
2.73 2.64 0.95 1.11 0.72
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 15.52 20.23 10.71 16.63
Price-to-Operating Cash Flow Ratio
0.00 10.89 5.09 4.53 5.05
Price-to-Earnings Growth (PEG) Ratio
-18.61 1.44 -0.66 0.01 <0.01
Price-to-Fair Value
2.73 2.64 0.95 1.11 0.72
Enterprise Value Multiple
9.81 9.56 3.21 2.93 4.36
Enterprise Value
6.64B 6.15B 2.05B 1.90B 1.07B
EV to EBITDA
9.81 9.56 3.21 2.93 4.36
EV to Sales
1.20 1.13 0.41 0.39 0.30
EV to Free Cash Flow
0.00 15.41 21.42 10.35 17.18
EV to Operating Cash Flow
0.00 10.81 5.38 4.38 5.21
Tangible Book Value Per Share
40.56 39.53 137.69 118.23 95.36
Shareholders’ Equity Per Share
40.38 39.46 137.43 119.17 96.05
Tax and Other Ratios
Effective Tax Rate
0.27 0.26 0.25 0.25 0.25
Revenue Per Share
92.66 91.43 338.75 324.23 236.24
Net Income Per Share
6.10 6.40 23.00 25.15 5.47
Tax Burden
0.74 0.75 0.74 0.75 0.75
Interest Burden
0.94 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
0.00 1.50 1.11 0.87 1.88
Currency in INR