Linc Limited
Linc Limited manufactures and sells writing instruments and stationeries in India and internationally. The company offers adhesive products, such as glue sticks, index tabs, invisible tapes, liquid glue, and sticky notes; calculators; desk supplies comprising office consumables and products, paper cutters, pen holders, and scissors; pencil; and school stationery, such as coloring products, instru… Read more
Linc Limited (LINC) - Net Assets
Latest net assets as of September 2025: ₹2.42 Billion INR
Based on the latest financial reports, Linc Limited (LINC) has net assets worth ₹2.42 Billion INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹3.49 Billion) and total liabilities (₹1.07 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₹2.42 Billion |
| % of Total Assets | 69.36% |
| Annual Growth Rate | 12.16% |
| 5-Year Change | 74.98% |
| 10-Year Change | 133.09% |
| Growth Volatility | 10.52 |
Linc Limited - Net Assets Trend (2005–2024)
This chart illustrates how Linc Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Linc Limited (2005–2024)
The table below shows the annual net assets of Linc Limited from 2005 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₹2.36 Billion | +14.50% |
| 2023-12-31 | ₹2.06 Billion | +16.15% |
| 2022-12-31 | ₹1.77 Billion | +24.06% |
| 2021-12-31 | ₹1.43 Billion | +6.05% |
| 2020-12-31 | ₹1.35 Billion | -1.66% |
| 2019-12-31 | ₹1.37 Billion | +11.03% |
| 2018-12-31 | ₹1.23 Billion | +2.15% |
| 2017-12-31 | ₹1.21 Billion | +2.09% |
| 2016-12-31 | ₹1.18 Billion | +16.98% |
| 2015-12-31 | ₹1.01 Billion | +14.73% |
| 2014-12-31 | ₹881.41 Million | +12.10% |
| 2013-12-31 | ₹786.26 Million | +11.40% |
| 2012-12-31 | ₹705.77 Million | +48.34% |
| 2011-12-31 | ₹475.79 Million | +0.44% |
| 2010-12-31 | ₹473.68 Million | +13.72% |
| 2009-12-31 | ₹416.52 Million | +15.86% |
| 2008-12-31 | ₹359.50 Million | +10.48% |
| 2007-12-31 | ₹325.39 Million | +12.92% |
| 2006-12-31 | ₹288.17 Million | +8.20% |
| 2005-12-31 | ₹266.33 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Linc Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 15585900000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹155.86 Million | 6.64% |
| Common Stock | ₹297.45 Million | 12.68% |
| Other Comprehensive Income | ₹2.05 Billion | 87.32% |
| Total Equity | ₹2.35 Billion | 100.00% |
Linc Limited Competitors by Market Cap
The table below lists competitors of Linc Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Ivisionworks Co.,Ltd.
KQ:469750
|
$13.37 Million |
|
Rubfila International Limited
NSE:RUBFILA
|
$13.37 Million |
|
Slate Office REIT
PINK:SLTTF
|
$13.38 Million |
|
Minbos Resources Ltd
AU:MNB
|
$13.38 Million |
|
CKX Lands Inc
NYSE MKT:CKX
|
$13.36 Million |
|
Meshek Energy-Renewable Energies Ltd
TA:MSKE
|
$13.35 Million |
|
PRESSURE TECH.PLC LS -05
F:PRS
|
$13.34 Million |
|
Plastiblends India Limited
NSE:PLASTIBLEN
|
$13.33 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Linc Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 2,043,969,000 to 2,345,647,000, a change of 301,678,000 (14.8%).
- Net income of 380,442,000 contributed positively to equity growth.
- Dividend payments of 74,361,000 reduced retained earnings.
- Other comprehensive income increased equity by 515,300,000.
- Other factors decreased equity by 519,703,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹380.44 Million | +16.22% |
| Dividends Paid | ₹74.36 Million | -3.17% |
| Other Comprehensive Income | ₹515.30 Million | +21.97% |
| Other Changes | ₹-519.70 Million | -22.16% |
| Total Change | ₹- | 14.76% |
Book Value vs Market Value Analysis
This analysis compares Linc Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.48x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 2.94x to 2.48x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2005-12-31 | ₹33.29 | ₹97.84 | x |
| 2006-12-31 | ₹36.02 | ₹97.84 | x |
| 2007-12-31 | ₹25.45 | ₹97.84 | x |
| 2008-12-31 | ₹28.12 | ₹97.84 | x |
| 2009-12-31 | ₹32.58 | ₹97.84 | x |
| 2010-12-31 | ₹37.05 | ₹97.84 | x |
| 2011-12-31 | ₹37.21 | ₹97.84 | x |
| 2012-12-31 | ₹50.92 | ₹97.84 | x |
| 2013-12-31 | ₹53.18 | ₹97.84 | x |
| 2014-12-31 | ₹59.61 | ₹97.84 | x |
| 2015-12-31 | ₹68.39 | ₹97.84 | x |
| 2016-12-31 | ₹80.00 | ₹97.84 | x |
| 2017-12-31 | ₹81.68 | ₹97.84 | x |
| 2018-12-31 | ₹83.44 | ₹97.84 | x |
| 2019-12-31 | ₹92.10 | ₹97.84 | x |
| 2020-12-31 | ₹90.57 | ₹97.84 | x |
| 2021-12-31 | ₹96.05 | ₹97.84 | x |
| 2022-12-31 | ₹119.17 | ₹97.84 | x |
| 2023-12-31 | ₹137.43 | ₹97.84 | x |
| 2024-12-31 | ₹39.46 | ₹97.84 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Linc Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 16.22%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.00%
- • Asset Turnover: 1.59x
- • Equity Multiplier: 1.45x
- Recent ROE (16.22%) is above the historical average (12.52%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2005 | 12.10% | 2.40% | 1.93x | 2.62x | ₹5.61 Million |
| 2006 | 11.48% | 2.30% | 1.77x | 2.82x | ₹4.26 Million |
| 2007 | 15.47% | 2.84% | 1.85x | 2.94x | ₹17.80 Million |
| 2008 | 14.01% | 2.64% | 1.88x | 2.82x | ₹14.43 Million |
| 2009 | 20.16% | 3.72% | 2.40x | 2.26x | ₹42.30 Million |
| 2010 | 17.73% | 3.31% | 2.05x | 2.61x | ₹36.63 Million |
| 2011 | 3.57% | 0.62% | 2.08x | 2.78x | ₹-30.62 Million |
| 2012 | 7.67% | 1.77% | 2.06x | 2.10x | ₹-16.43 Million |
| 2013 | 14.64% | 3.66% | 2.01x | 1.99x | ₹36.46 Million |
| 2014 | 16.25% | 4.50% | 2.15x | 1.68x | ₹55.10 Million |
| 2015 | 18.12% | 5.32% | 1.86x | 1.83x | ₹82.08 Million |
| 2016 | 14.51% | 4.76% | 1.72x | 1.77x | ₹53.40 Million |
| 2017 | 6.49% | 2.41% | 1.37x | 1.96x | ₹-42.36 Million |
| 2018 | 4.42% | 1.52% | 1.54x | 1.89x | ₹-68.87 Million |
| 2019 | 14.05% | 4.91% | 1.60x | 1.79x | ₹55.49 Million |
| 2020 | 0.03% | 0.02% | 1.26x | 1.49x | ₹-134.31 Million |
| 2021 | 5.69% | 2.31% | 1.74x | 1.41x | ₹-61.52 Million |
| 2022 | 21.10% | 7.76% | 2.03x | 1.34x | ₹196.75 Million |
| 2023 | 16.74% | 6.79% | 1.63x | 1.51x | ₹137.68 Million |
| 2024 | 16.22% | 7.00% | 1.59x | 1.45x | ₹145.88 Million |
Industry Comparison
This section compares Linc Limited's net assets metrics with peer companies in the Business Equipment & Supplies industry.
Industry Context
- Industry: Business Equipment & Supplies
- Average net assets among peers: $1,415,815,006
- Average return on equity (ROE) among peers: 15.22%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Linc Limited (LINC) | ₹2.42 Billion | 12.10% | 0.44x | $13.37 Million |
| Control Print Limited (CONTROLPR) | $2.33 Billion | 12.48% | 0.25x | $32.10 Million |
| DOMS Industries Limited (DOMS) | $2.46 Billion | 14.66% | 0.63x | $447.53 Million |
| FLAIR (FLAIR) | $1.74 Billion | 28.88% | 1.04x | $78.82 Million |
| Kokuyo Camlin Limited (KOKUYOCMLN) | $534.61 Million | 11.44% | 1.68x | $21.86 Million |
| Kshitij Polyline Limited (KSHITIJPOL) | $18.85 Million | 8.63% | 6.55x | $2.75 Million |