Lincoln Pharmaceuticals Limited
Lincoln Pharmaceuticals Limited engages in manufacturing and trading of pharmaceutical products in India. The company offers products in the areas of anticold, antibiotic, otolaryngology, pain management, gastro, anti-malarial, anti-fungal, corticosteroids and cosmo-derma, anti-diabetic, anti-hypertensive, gynecology, cardio and CNS, respiratory system, and dyslipidemic; and branded generics. It … Read more
Lincoln Pharmaceuticals Limited (LINCOLN) - Net Assets
Latest net assets as of September 2025: ₹7.16 Billion INR
Based on the latest financial reports, Lincoln Pharmaceuticals Limited (LINCOLN) has net assets worth ₹7.16 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 (₹8.55 Billion) and total liabilities (₹1.39 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 | ₹7.16 Billion |
| % of Total Assets | 83.76% |
| Annual Growth Rate | 18.51% |
| 5-Year Change | 83.32% |
| 10-Year Change | 374.17% |
| Growth Volatility | 9.83 |
Lincoln Pharmaceuticals Limited - Net Assets Trend (2006–2025)
This chart illustrates how Lincoln Pharmaceuticals 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 Lincoln Pharmaceuticals Limited (2006–2025)
The table below shows the annual net assets of Lincoln Pharmaceuticals Limited from 2006 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹6.72 Billion | +13.30% |
| 2024-03-31 | ₹5.93 Billion | +17.98% |
| 2023-03-31 | ₹5.02 Billion | +16.08% |
| 2022-03-31 | ₹4.33 Billion | +18.15% |
| 2021-03-31 | ₹3.66 Billion | +16.88% |
| 2020-03-31 | ₹3.13 Billion | +16.23% |
| 2019-03-31 | ₹2.70 Billion | +20.11% |
| 2018-03-31 | ₹2.25 Billion | +16.53% |
| 2017-03-31 | ₹1.93 Billion | +36.03% |
| 2016-03-31 | ₹1.42 Billion | +24.00% |
| 2015-03-31 | ₹1.14 Billion | +11.43% |
| 2014-03-31 | ₹1.03 Billion | +9.67% |
| 2013-03-31 | ₹934.78 Million | +9.86% |
| 2012-03-31 | ₹850.86 Million | +17.70% |
| 2011-03-31 | ₹722.92 Million | +35.66% |
| 2010-03-31 | ₹532.87 Million | +46.23% |
| 2009-03-31 | ₹364.41 Million | +13.33% |
| 2008-03-31 | ₹321.55 Million | +12.52% |
| 2007-03-31 | ₹285.77 Million | +7.28% |
| 2006-03-31 | ₹266.38 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lincoln Pharmaceuticals 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 585699700000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹5.86 Billion | 87.20% |
| Common Stock | ₹200.30 Million | 2.98% |
| Other Comprehensive Income | ₹13.23 Million | 0.20% |
| Other Components | ₹646.17 Million | 9.62% |
| Total Equity | ₹6.72 Billion | 100.00% |
Lincoln Pharmaceuticals Limited Competitors by Market Cap
The table below lists competitors of Lincoln Pharmaceuticals Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
BIOINVENT INTERN. SK 2
F:BIX0
|
$62.93 Million |
|
High Tech Pharm Co. Ltd
KQ:106190
|
$62.94 Million |
|
NNIT A/S
LSE:0R5Z
|
$62.94 Million |
|
The Hain Celestial Group Inc
NASDAQ:HAIN
|
$62.96 Million |
|
Cox Energy América, S.A.B. de C.V.
MC:COXE
|
$62.91 Million |
|
Wieson Technologies Co Ltd
TWO:6272
|
$62.91 Million |
|
UBcare. Co. Ltd
KQ:032620
|
$62.90 Million |
|
Cabral Gold Inc
PINK:CBGZF
|
$62.89 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lincoln Pharmaceuticals Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 5,928,359,000 to 6,716,686,000, a change of 788,327,000 (13.3%).
- Net income of 823,464,000 contributed positively to equity growth.
- Dividend payments of 36,054,000 reduced retained earnings.
- Other comprehensive income increased equity by 113,289,000.
- Other factors decreased equity by 112,372,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹823.46 Million | +12.26% |
| Dividends Paid | ₹36.05 Million | -0.54% |
| Other Comprehensive Income | ₹113.29 Million | +1.69% |
| Other Changes | ₹-112.37 Million | -1.67% |
| Total Change | ₹- | 13.30% |
Book Value vs Market Value Analysis
This analysis compares Lincoln Pharmaceuticals 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: 1.80x
- 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 17.21x to 1.80x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2006-03-31 | ₹35.00 | ₹602.30 | x |
| 2007-03-31 | ₹37.55 | ₹602.30 | x |
| 2008-03-31 | ₹42.27 | ₹602.30 | x |
| 2009-03-31 | ₹47.88 | ₹602.30 | x |
| 2010-03-31 | ₹58.65 | ₹602.30 | x |
| 2011-03-31 | ₹55.42 | ₹602.30 | x |
| 2012-03-31 | ₹49.53 | ₹602.30 | x |
| 2013-03-31 | ₹54.75 | ₹602.30 | x |
| 2014-03-31 | ₹60.58 | ₹602.30 | x |
| 2015-03-31 | ₹68.24 | ₹602.30 | x |
| 2016-03-31 | ₹83.60 | ₹602.30 | x |
| 2017-03-31 | ₹107.59 | ₹602.30 | x |
| 2018-03-31 | ₹112.11 | ₹602.30 | x |
| 2019-03-31 | ₹134.67 | ₹602.30 | x |
| 2020-03-31 | ₹156.54 | ₹602.30 | x |
| 2021-03-31 | ₹182.92 | ₹602.30 | x |
| 2022-03-31 | ₹216.12 | ₹602.30 | x |
| 2023-03-31 | ₹250.86 | ₹602.30 | x |
| 2024-03-31 | ₹295.98 | ₹602.30 | x |
| 2025-03-31 | ₹335.31 | ₹602.30 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lincoln Pharmaceuticals 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): 12.26%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 13.21%
- • Asset Turnover: 0.78x
- • Equity Multiplier: 1.19x
- Recent ROE (12.26%) is below the historical average (13.11%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 9.74% | 4.70% | 1.06x | 1.95x | ₹-695.76K |
| 2007 | 10.66% | 4.81% | 1.15x | 1.93x | ₹1.90 Million |
| 2008 | 14.50% | 5.41% | 1.41x | 1.90x | ₹14.47 Million |
| 2009 | 11.95% | 3.82% | 1.56x | 2.00x | ₹7.10 Million |
| 2010 | 11.46% | 4.82% | 1.14x | 2.08x | ₹7.76 Million |
| 2011 | 5.42% | 2.28% | 1.14x | 2.09x | ₹-35.15 Million |
| 2012 | 6.34% | 2.73% | 0.87x | 2.66x | ₹-29.60 Million |
| 2013 | 10.82% | 4.96% | 0.82x | 2.65x | ₹7.32 Million |
| 2014 | 10.78% | 5.04% | 0.81x | 2.63x | ₹7.73 Million |
| 2015 | 13.49% | 5.64% | 1.03x | 2.32x | ₹38.81 Million |
| 2016 | 16.94% | 5.92% | 1.45x | 1.97x | ₹97.05 Million |
| 2017 | 14.62% | 8.03% | 1.15x | 1.59x | ₹88.85 Million |
| 2018 | 15.44% | 9.75% | 1.02x | 1.55x | ₹122.01 Million |
| 2019 | 18.08% | 13.65% | 0.98x | 1.36x | ₹217.76 Million |
| 2020 | 16.43% | 13.65% | 0.97x | 1.24x | ₹201.31 Million |
| 2021 | 16.99% | 15.01% | 0.92x | 1.23x | ₹256.11 Million |
| 2022 | 16.02% | 14.81% | 0.88x | 1.23x | ₹260.67 Million |
| 2023 | 14.51% | 14.44% | 0.86x | 1.17x | ₹226.52 Million |
| 2024 | 15.74% | 16.07% | 0.83x | 1.18x | ₹340.21 Million |
| 2025 | 12.26% | 13.21% | 0.78x | 1.19x | ₹151.80 Million |
Industry Comparison
This section compares Lincoln Pharmaceuticals Limited's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.
Industry Context
- Industry: Drug Manufacturers - Specialty & Generic
- Average net assets among peers: $12,445,167,922
- Average return on equity (ROE) among peers: 14.66%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lincoln Pharmaceuticals Limited (LINCOLN) | ₹7.16 Billion | 9.74% | 0.19x | $62.93 Million |
| Aarey Drugs & Pharmaceuticals Limited (AAREYDRUGS) | $802.45 Million | 7.70% | 1.12x | $11.20 Million |
| Aarti Drugs Limited (AARTIDRUGS) | $1.12 Billion | 12.32% | 2.74x | $149.72 Million |
| Abbott India Limited (ABBOTINDIA) | $42.33 Billion | 33.41% | 0.40x | $1.59 Billion |
| Ajanta Pharma Limited (AJANTPHARM) | $15.68 Billion | 32.33% | 0.16x | $1.46 Billion |
| Akums Drugs and Pharmaceutical (AKUMS) | $7.20 Billion | -0.56% | 3.88x | $123.83 Million |
| Albert David Limited (ALBERTDAVD) | $2.44 Billion | 9.06% | 0.40x | $15.85 Million |
| Alivus Life Sciences Limited (ALIVUS) | $28.17 Billion | 17.24% | 0.21x | $333.13 Million |
| Alkem Laboratories Limited (ALKEM) | $23.74 Billion | 20.90% | 0.71x | $2.41 Billion |
| Alpa Laboratories Limited (ALPA) | $56.73 Million | 0.53% | 2.47x | $5.55 Million |
| Amrutanjan Health Care Limited (AMRUTANJAN) | $2.91 Billion | 13.70% | 0.25x | $77.60 Million |