Other income materially boosts Lincoln's Q1FY27 pre-tax profit
Operating profit was Rs 27.43 cr, while Rs 24.26 cr of other income lifted consolidated profit before tax to Rs 47.55 cr.
Filed 13 Aug 2026, 11:49 IST · LINCOLN (LINCOLN)
Key takeaways
- Other income of Rs 24.26 cr materially lifted consolidated profit before tax above operating profit of Rs 27.43 cr.
- Consolidated operating margin was 15.47%, making expense conversion the key operating read-through for the quarter.
- Tax at 23.8% reduced consolidated profit before tax of Rs 47.55 cr to net profit of Rs 36.23 cr.
Other income drove the gap between operating and pre-tax profit
Lincoln reported consolidated operating profit of Rs 27.43 cr, but profit before tax reached Rs 47.55 cr. Other income of Rs 24.26 cr was therefore a major contributor beyond the operating business. Interest was limited to Rs 0.26 cr, so financing costs did not materially reduce the pre-tax outcome.
Operating conversion was the main business read-through
Expenses of Rs 149.85 cr absorbed most of the Rs 177.28 cr revenue base, leaving a 15.47% operating margin. The quarter's earnings quality therefore depends on separating operating profit from the sizeable contribution from other income. Tax was charged at 23.8%, resulting in consolidated net profit of Rs 36.23 cr and EPS of Rs 18.09.
No market reaction or trend signal is available yet
The results were filed during market hours, so there is no post-results stock reaction to assess. There is also no sequential or year-on-year comparison in this release, leaving the operating margin and the contribution from other income as the clearest measures to track.
Q1FY27 at a glance
Consolidated figures as filed with NSE — filed ahead of third-party databases, not yet independently cross-checked.
| Line item | Q1FY27 |
|---|---|
| Revenue | ₹177 cr |
| Other income | ₹24 cr |
| Expenses | ₹150 cr |
| Operating profit | ₹27 cr |
| Operating margin (%) | 15.47% |
| Interest | ₹0 cr |
| Depreciation | ₹4 cr |
| Profit before tax | ₹48 cr |
| Tax | ₹11 cr |
| Net profit | ₹36 cr |
| EPS (₹) | ₹18.09 |
What to watch
- Whether operating margin holds around 15.47% as revenue and expenses change.
- Whether other income remains a material contributor relative to operating profit of Rs 27.43 cr.
- Whether the 23.8% tax rate changes materially in the next reported quarter.