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Lincoln Educational Services Corporation LINC Campus Operations — Cost Of Goods And Services Sold Instructional

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Other financials

Income statement

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Revenue$142.6M+22.4%
Gross profit$82.9M+19.0%
Operating income$3.3M+15.1%
Net income$1.9M+25.2%
EPS (diluted)$0.06+20.0%

Balance sheet

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Cash & equivalents$44.2M+165%
Total debt$228.6M+20.9%
Total equity$202.4M+12.0%
Total assets$529.8M+18.4%

Cash flow

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Operating cash flow$22.1M+7,280%
CapEx$14.5M-45.0%
Free cash flow-$10.1M+64.4%

Valuation

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Market cap$1.3B+104%
Enterprise value$1.48B+83.4%
P/E57×+12.4×
P/S2.3×+0.9×

Profitability

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Gross margin59.8%-0.1pp
Operating margin5.9%+1.0pp
Net margin4%+0.9pp
FCF margin-16%

Returns & leverage

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Return on equity11.9%+3.6pp
Debt / equity1.1×+0.1×
Current ratio+0.1×

Where this comes from

Reported directly by Lincoln Educational Services Corporation in its filing.

Tagged under the XBRL concept linc:CostOfGoodsAndServicesSoldInstructional.

The source filing: Lincoln Educational Services Corporation’s 10-Q, filed August 10, 2026.

Filed
Aug 10, 2026, 2:57 PM EDT
Fiscal quarter
Q4 FY2026
Calendar quarter
Q4 2026
Accession
0001140361-26-031995
Line itemThree Months Ended June 30, / Consolidated / 2026Three Months Ended June 30, / Consolidated / 2025Three Months Ended June 30, / Campus Operations / 2026Three Months Ended June 30, / Campus Operations / 2025Three Months Ended June 30, / Corporate / 2026Three Months Ended June 30, / Corporate / 2025
REVENUE$142,560$116,474$142,560$116,474--
COSTS AND EXPENSES:
Instructional28,15323,54428,15323,544--
Books and tools10,3806,76910,3806,769--
Facilities13,44411,93313,44411,933--
Depreciation and amortization7,6554,5457,6554,545--
Educational services and facilities59,63246,79159,63246,791--
Sales and marketing24,74518,87224,74518,872--

Item 1.

FAQ

What is Lincoln Educational Services Corporation's campus operations — cost of goods and services sold instructional?
Lincoln Educational Services Corporation (LINC) reported campus operations — cost of goods and services sold instructional of $28.15M in Q2 2026.
How has Lincoln Educational Services Corporation's campus operations — cost of goods and services sold instructional changed year-over-year?
Lincoln Educational Services Corporation's campus operations — cost of goods and services sold instructional increased by 19.6% year-over-year, from $23.54M to $28.15M.
What is the long-term trend for Lincoln Educational Services Corporation's campus operations — cost of goods and services sold instructional?
Over 3 years (2022 to 2025), Lincoln Educational Services Corporation's campus operations — cost of goods and services sold instructional has grown at a 9.4% compound annual growth rate (CAGR), from $75.27M to $98.46M.
What does campus operations — cost of goods and services sold instructional mean?
This metric tracks the direct costs associated with faculty salaries, teaching materials, and academic instruction delivery. It serves as a primary indicator of the variable costs required to maintain the quality and capacity of the educational curriculum.

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