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Linc Q2 FY27 results: net profit down 38.4% to ₹5.20 crore, revenue up 10.8%
Linc Limited reported Q2 FY27 consolidated revenue of ₹154.12 crore, up 10.8% from a year earlier, but EBITDA fell 27.8% to ₹11.31 crore and the margin narrowed to 7.3% from 11.3%. Net profit declined 38.4% to ₹5.20 crore and basic EPS to ₹0.70 from ₹1.42, with higher expenses the main change in the cost lines.
Key points
- Revenue was ₹154.12 crore in Q2 FY27, up 10.8% from ₹139.07 crore a year earlier and 10.9% from ₹138.95 crore in Q1 FY27.
- EBITDA fell 27.8% to ₹11.31 crore from ₹15.67 crore in Q2 FY26, and the EBITDA margin narrowed 4.0 percentage points to 7.3%.
- Net profit was ₹5.20 crore, down 38.4% from ₹8.44 crore a year earlier and 14.0% from ₹6.05 crore in the previous quarter.
- Total expenses rose 15.6% to ₹147.87 crore from ₹127.92 crore a year earlier, while other income fell 46.7% to ₹1.22 crore.
- For H1 FY27, revenue was ₹293.07 crore, up 6.2%, while profit after tax was ₹11.25 crore, down 27.5%.
How did Linc perform in Q2 FY27?
Linc's consolidated revenue for the quarter ended 30 September 2026 was ₹154.12 crore, up 10.8% from ₹139.07 crore in Q2 FY26 and 10.9% from ₹138.95 crore in Q1 FY27. Total income was ₹155.35 crore, up 9.9% from ₹141.37 crore a year earlier and 11.4% from ₹139.40 crore in the previous quarter.
EBITDA for the quarter was ₹11.31 crore, down 27.8% from ₹15.67 crore in Q2 FY26 and 6.5% from ₹12.09 crore in Q1 FY27. The EBITDA margin narrowed 4.0 percentage points to 7.3% from 11.3% a year earlier and 1.4 percentage points from 8.7% in the previous quarter.
Profit before tax was ₹7.48 crore, down 44.3% from ₹13.44 crore a year earlier and 5.7% from ₹7.93 crore in Q1 FY27. Net profit was ₹5.20 crore, down 38.4% from ₹8.44 crore a year earlier and 14.0% from ₹6.05 crore in the previous quarter, with basic EPS of ₹0.70 against ₹1.42 and ₹0.98 respectively. On a standalone basis, revenue was ₹148.44 crore and profit after tax was ₹3.32 crore.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 154.12 | 138.95 | 139.07 | +10.8% | +10.9% |
| Other income | 1.22 | 0.45 | 2.29 | −46.7% | +171.1% |
| Total expenses | 147.87 | 131.47 | 127.92 | +15.6% | +12.5% |
| EBITDA | 11.31 | 12.09 | 15.67 | −27.8% | −6.5% |
| EBITDA margin | 7.3% | 8.7% | 11.3% | −4.0 pp | −1.4 pp |
| Profit before tax | 7.48 | 7.93 | 13.44 | −44.3% | −5.7% |
| Tax | 1.67 | 2.12 | 3.33 | −49.8% | −21.2% |
| Net profit | 5.20 | 6.05 | 8.44 | −38.4% | −14.0% |
| EPS (₹) | 0.70 | 0.98 | 1.42 | −50.7% | −28.6% |
EBITDA here is revenue from operations less operating costs (total expenses excluding finance costs and depreciation): before other income and exceptional items. Growth is shown only when both figures are positive. Source: Company's results filing (XBRL).
What changed in Linc's costs and profit?
Total expenses for the quarter were ₹147.87 crore, up 15.6% from ₹127.92 crore in Q2 FY26 and 12.5% from ₹131.47 crore in Q1 FY27. Cost of materials rose 41.7% to ₹37.20 crore from ₹26.25 crore a year earlier, employee cost rose 10.3% to ₹23.82 crore from ₹21.60 crore, and other expenses rose 29.5% to ₹22.39 crore from ₹17.29 crore.
Depreciation rose 12.2% to ₹4.24 crore from ₹3.78 crore a year earlier and finance costs rose 9.5% to ₹0.81 crore from ₹0.74 crore. There was no exceptional item in either the Q2 FY27 or Q2 FY26 quarter. Other income fell 46.7% to ₹1.22 crore from ₹2.29 crore, while tax expense fell 49.8% to ₹1.67 crore from ₹3.33 crore.
Against the previous quarter, cost of materials rose 22.7% to ₹37.20 crore from ₹30.31 crore, employee cost rose 8.5% to ₹23.82 crore from ₹21.96 crore, and other expenses rose 29.7% to ₹22.39 crore from ₹17.26 crore. Other income rose 171.1% to ₹1.22 crore from ₹0.45 crore and tax fell 21.2% to ₹1.67 crore from ₹2.12 crore.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 37.20 | 26.25 | +10.95 | +41.7% |
| Employee cost | 23.82 | 21.60 | +2.22 | +10.3% |
| Finance costs | 0.81 | 0.74 | +0.07 | +9.5% |
| Depreciation | 4.24 | 3.78 | +0.46 | +12.2% |
| Other expenses | 22.39 | 17.29 | +5.10 | +29.5% |
| Total expenses | 147.87 | 127.92 | +19.95 | +15.6% |
| Other income | 1.22 | 2.29 | −1.07 | −46.7% |
| Tax | 1.67 | 3.33 | −1.66 | −49.8% |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
For the first half of FY27, consolidated revenue was ₹293.07 crore, up 6.2% from ₹276.05 crore in H1 FY26, while total income was ₹294.75 crore, up 5.4% from ₹279.56 crore.
Profit before tax for the first half was ₹15.42 crore, down 33.9% from ₹23.33 crore in H1 FY26, and profit after tax was ₹11.25 crore, down 27.5% from ₹15.51 crore. Basic EPS for the half year was ₹1.68 against ₹2.60 in the year-ago period, down 35.4%.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 293.07 | 276.05 | +6.2% |
| Profit before tax | 15.42 | 23.33 | −33.9% |
| Net profit | 11.25 | 15.51 | −27.5% |
| EPS (₹) | 1.68 | 2.60 | −35.4% |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
Total assets stood at ₹417.67 crore as on 30 September 2026, against ₹359.32 crore at 31 March 2026. Total equity was ₹267.99 crore compared with ₹259.79 crore, borrowings were ₹23.67 crore compared with ₹6.43 crore, and cash and cash equivalents were ₹1.30 crore compared with ₹13.29 crore.
Inventories rose to ₹141.34 crore from ₹104.93 crore and trade receivables to ₹55.21 crore from ₹50.30 crore, while trade payables were ₹73.18 crore against ₹54.21 crore at the previous balance sheet date.
For H1 FY27, operating cash flow was ₹0.42 crore against ₹26.25 crore in H1 FY26, investing cash flow was negative ₹24.43 crore against negative ₹21.22 crore, and financing cash flow was ₹12.02 crore against negative ₹10.51 crore. Capital expenditure was ₹31.68 crore in H1 FY27, against ₹20.44 crore a year earlier.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 417.67 | 359.32 |
| Total equity | 267.99 | 259.79 |
| Borrowings | 23.67 | 6.43 |
| Cash and equivalents | 1.30 | 13.29 |
| Inventories | 141.34 | 104.93 |
| Trade receivables | 55.21 | 50.30 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | 0.42 | 26.25 |
| Cash from investing | −24.43 | −21.22 |
| Cash from financing | 12.02 | −10.51 |
| Capital expenditure | 31.68 | 20.44 |
Source: Company's results filing (XBRL).
How has Linc done over the last 8 quarters?
Revenue over the reported quarters reached ₹154.12 crore in Q2 FY27, the highest of the period covered, up from ₹129.29 crore at the low point in Q3 FY26. Revenue has now risen year on year in each of the last two quarters.
Net profit over the same period bottomed at ₹5.20 crore in Q2 FY27, against a high of ₹11.91 crore in Q4 FY25, with an earlier low of ₹6.05 crore in Q1 FY27. The EBITDA margin peaked at 12.9% in Q4 FY26 and fell to 7.3% in Q2 FY27, the lowest in the reported series.
Quick answers
What was Linc's revenue in Q2 FY27?
Revenue from operations was ₹154.12 crore, up 10.8% from ₹139.07 crore in Q2 FY26 (consolidated).
Did Linc make a profit in Q2 FY27?
Yes. Net profit was ₹5.20 crore, against a net profit of ₹8.44 crore in Q2 FY26.
What was Linc's EPS in Q2 FY27?
Basic earnings per share were ₹0.70, against ₹1.42 in Q2 FY26.
When did Linc announce its Q2 FY27 results?
On 5 November 2026, in a filing to the NSE.
Sources
How this was written: every figure in the tables and charts is calculated from the company’s filed results (XBRL) and MarketPing’s price measurements. The text is drafted with AI from those figures and the filings, and a checker removes any sentence carrying a number it cannot trace to them. How we write these.
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