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Lincoln Educational Services Corp. (LINC)
NASDAQ:LINC
US Market

Lincoln Edu (LINC) Ratios

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Lincoln Edu Ratios

LINC's free cash flow for Q3 2025 was $0.59. For the 2025 fiscal year, LINC's free cash flow was decreased by $ and operating cash flow was $0.04. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.81 1.23 1.83 2.07 1.85
Quick Ratio
0.77 1.20 1.79 2.03 1.80
Cash Ratio
0.14 0.66 1.04 0.84 1.26
Solvency Ratio
0.11 0.08 0.18 0.13 0.25
Operating Cash Flow Ratio
0.48 0.32 0.35 0.02 0.42
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
$ -203.75M$ -147.04M$ -43.78M$ -32.55M$ -44.25M
Leverage Ratios
Debt-to-Assets Ratio
0.42 0.41 0.34 0.35 0.33
Debt-to-Equity Ratio
1.05 1.00 0.70 0.69 0.76
Debt-to-Capital Ratio
0.51 0.50 0.41 0.41 0.43
Long-Term Debt-to-Capital Ratio
0.04 0.00 0.00 0.00 0.00
Financial Leverage Ratio
2.51 2.45 2.07 2.01 2.28
Debt Service Coverage Ratio
10.52 9.27 95.43 123.19 21.77
Interest Coverage Ratio
7.40 5.92 96.13 69.41 10.10
Debt to Market Cap
<0.01 0.00 0.00 0.00 0.00
Interest Debt Per Share
6.42 5.89 3.89 3.89 3.98
Net Debt to EBITDA
4.55 4.13 0.95 2.32 0.26
Profitability Margins
Gross Profit Margin
60.26%58.70%57.08%57.29%58.57%
EBIT Margin
4.84%3.93%9.52%4.92%0.02%
EBITDA Margin
8.09%6.50%11.31%6.75%16.82%
Operating Profit Margin
4.75%3.45%8.82%3.19%6.07%
Pretax Profit Margin
4.19%3.34%9.43%4.72%14.09%
Net Profit Margin
2.86%2.25%6.88%3.63%10.35%
Continuous Operations Profit Margin
2.86%2.25%6.88%3.63%10.35%
Net Income Per EBT
68.09%67.24%72.95%76.87%73.48%
EBT Per EBIT
88.25%96.93%106.84%147.99%232.26%
Return on Assets (ROA)
3.03%2.27%7.53%4.33%11.76%
Return on Equity (ROE)
7.82%5.55%15.59%8.72%26.83%
Return on Capital Employed (ROCE)
6.34%4.38%12.27%4.70%8.87%
Return on Invested Capital (ROIC)
4.20%2.87%8.58%3.47%6.21%
Return on Tangible Assets
3.10%2.32%7.77%4.56%12.37%
Earnings Yield
1.71%2.04%8.60%8.43%18.53%
Efficiency Ratios
Receivables Turnover
9.41 10.24 10.59 9.37 12.82
Payables Turnover
5.61 4.91 8.94 14.17 11.30
Inventory Turnover
63.56 59.53 55.05 56.82 51.06
Fixed Asset Turnover
1.51 1.65 2.41 2.98 2.93
Asset Turnover
1.06 1.01 1.10 1.19 1.14
Working Capital Turnover Ratio
-36.42 10.70 6.28 6.06 10.63
Cash Conversion Cycle
-20.60 -32.57 0.26 19.63 3.31
Days of Sales Outstanding
38.78 35.65 34.46 38.96 28.47
Days of Inventory Outstanding
5.74 6.13 6.63 6.42 7.15
Days of Payables Outstanding
65.12 74.35 40.83 25.76 32.31
Operating Cycle
44.52 41.78 41.09 45.38 35.62
Cash Flow Ratios
Operating Cash Flow Per Share
1.49 0.96 0.85 0.03 1.09
Free Cash Flow Per Share
-1.51 -0.90 -0.50 -0.31 0.79
CapEx Per Share
3.00 1.86 1.35 0.35 0.30
Free Cash Flow to Operating Cash Flow
-1.02 -0.94 -0.59 -9.19 0.73
Dividend Paid and CapEx Coverage Ratio
0.50 0.52 0.63 0.09 3.14
Capital Expenditure Coverage Ratio
0.50 0.52 0.63 0.10 3.64
Operating Cash Flow Coverage Ratio
0.24 0.17 0.22 <0.01 0.28
Operating Cash Flow to Sales Ratio
0.09 0.07 0.07 <0.01 0.08
Free Cash Flow Yield
-5.56%-5.70%-5.01%-5.41%10.63%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
58.38 48.91 11.63 11.86 5.40
Price-to-Sales (P/S) Ratio
1.70 1.10 0.80 0.43 0.56
Price-to-Book (P/B) Ratio
4.44 2.71 1.81 1.03 1.45
Price-to-Free Cash Flow (P/FCF) Ratio
-17.98 -17.55 -19.96 -18.49 9.41
Price-to-Operating Cash Flow Ratio
17.89 16.51 11.83 169.89 6.83
Price-to-Earnings Growth (PEG) Ratio
-26.85 -0.78 0.08 -0.18 -0.18
Price-to-Fair Value
4.44 2.71 1.81 1.03 1.45
Enterprise Value Multiple
25.56 21.04 8.02 8.69 3.58
Enterprise Value
1.02B 602.07M 343.05M 204.40M 201.94M
EV to EBITDA
25.56 21.04 8.02 8.69 3.58
EV to Sales
2.07 1.37 0.91 0.59 0.60
EV to Free Cash Flow
-21.88 -21.85 -22.66 -25.22 10.14
EV to Operating Cash Flow
22.21 20.54 13.42 231.75 7.36
Tangible Book Value Per Share
5.65 5.48 5.18 5.04 4.58
Shareholders’ Equity Per Share
6.00 5.83 5.54 5.60 5.16
Tax and Other Ratios
Effective Tax Rate
0.32 0.33 0.27 0.23 0.27
Revenue Per Share
15.96 14.39 12.56 13.46 13.37
Net Income Per Share
0.46 0.32 0.86 0.49 1.38
Tax Burden
0.68 0.67 0.73 0.77 0.73
Interest Burden
0.87 0.85 0.99 0.96 576.17
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.45 0.42 0.41
Stock-Based Compensation to Revenue
<0.01 0.01 0.02 <0.01 <0.01
Income Quality
3.26 2.96 0.98 0.07 0.79
Currency in USD