Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Submission of Unaudited Financial Results (Standalone and Consolidated)

Date of Board Meeting / Approval: Thursday, 5th November 2026 (Meeting time: 3:30 P.M. to 5:35 P.M.)

Audit Opinion: The Limited Review Report by M/s. Singhi & Co. is unmodified. Nothing came to their attention to suggest the statements contain any material misstatement.

Auditor’s Comment: The review is substantially less in scope than an audit and does not provide assurance that all significant matters would be identified.

Key Financial Highlights [Unit: Rs. in Lakhs]

Standalone Results:

Revenue from Operations:

  • Q2 FY27: 14,844.10
  • Q1 FY27: 13,564.65
  • Q2 FY26: 13,563.05
  • H1 FY27: 28,408.75
  • H1 FY26: 26,993.45
  • FY26 (Audited): 53,207.47

Total Income:

  • Q2 FY27: 14,982.53
  • Q1 FY27: 13,614.87
  • Q2 FY26: 13,799.91
  • H1 FY27: 28,772.28
  • H1 FY26: 27,356.98
  • FY26 (Audited): 54,085.99

Net Profit:

  • Q2 FY27: 332.49
  • Q1 FY27: 510.30
  • Q2 FY26: 1,016.39
  • H1 FY27: 842.79
  • H1 FY26: 1,749.14
  • FY26 (Audited): 3,660.86

EPS (not annualised, in Rs.):

  • Basic & Diluted Q2 FY27: 0.56
  • Basic & Diluted Q1 FY27: 0.86
  • Basic & Diluted Q2 FY26: 1.71
  • Basic & Diluted H1 FY27: 1.42
  • Basic & Diluted H1 FY26: 2.94
  • Basic & Diluted FY26: 6.15

Other Equity:

  • As at 30.09.2026 (Unaudited): 23,085.07
  • As at 31.03.2026 (Audited): 23,145.27

Cash and Cash Equivalents:

  • As at 30.09.2026 (Unaudited): 14.76
  • As at 31.03.2026 (Audited): 1,244.46

Debt:

  • Short-term borrowings as at 30.09.2026 (Unaudited): 1,781.80
  • Short-term borrowings as at 31.03.2026 (Audited): 0.00

Consolidated Results:

Revenue from Operations:

  • Q2 FY27: 15,412.46
  • Q1 FY27: 13,894.81
  • Q2 FY26: 13,907.32
  • H1 FY27: 29,307.27
  • H1 FY26: 27,604.85
  • FY26 (Audited): 54,300.00

Net Profit attributable to Owners of the Parent:

  • Q2 FY27: 418.65
  • Q1 FY27: 580.82
  • Q2 FY26: 846.17
  • H1 FY27: 999.47
  • H1 FY26: 1,550.90
  • FY26 (Audited): 3,274.24

EPS (not annualised, in Rs.):

  • Basic & Diluted Q2 FY27: 0.70
  • Basic & Diluted Q1 FY27: 0.98
  • Basic & Diluted Q2 FY26: 1.42
  • Basic & Diluted H1 FY27: 1.68
  • Basic & Diluted H1 FY26: 2.60
  • Basic & Diluted FY26: 5.50

Other Equity:

  • As at 30.09.2026 (Unaudited): 22,880.64
  • As at 31.03.2026 (Audited): 22,799.45

Segment-wise Performance:

The company has only one reportable operating segment: "Writing Instruments and Stationery" as per Ind AS 108.

Corporate Actions:

Not Specified

Other Significant Information:

Entities included in consolidation: The consolidated results include Linc Limited (Parent), Gelx Industries Limited, Kenya (Subsidiary), Linc On Ecommerce Pvt. Ltd. (Subsidiary w.e.f 8th July 2025), Morris Linc Pvt. Ltd. (Joint Venture til 3rd November 2025 and Subsidiary w.e.f 4th November 2025), Silka Linc Kirtasiye Urunleri Sanayi Anonim Sirketi, Turkiye (Joint Venture), and Uni Linc India Pvt Ltd. (Joint Venture).