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Lincoln Educational Services Corporation LINC Revenue recognized that was included in deferred income at the beginning of the period

Revenue recognized that was included in deferred income at the beginning of the period at other companies

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Other financials

Income statement

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Revenue$144.0M+22.5%
Gross profit$85.6M+22.1%
Operating income$6.4M+87.7%
Net income$4.4M+124%
EPS (diluted)$0.14+133%

Balance sheet

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Cash & equivalents$16.7M-41.8%
Total debt$207.0M+17.4%
Total equity$198.8M+11.8%
Total assets$486.7M+13.9%

Cash flow

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Operating cash flow$4.6M+154%
CapEx$14.6M-26.5%
Free cash flow-$10.1M+64.4%

Valuation

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Market cap$1.52B+114%
Enterprise value$1.71B+99.1%
P/E67.7×+8.8×
P/S2.8×+1.2×

Profitability

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Gross margin60.3%+1.3pp
Operating margin6.1%+1.9pp
Net margin4.1%+1.5pp
FCF margin-16%

Returns & leverage

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Return on equity11.9%+4.9pp
Debt / equity0.0×
Current ratio0.8×-0.2×

Where this comes from

Reported directly by Lincoln Educational Services Corporation in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityRevenueRecognized.

The official record: Lincoln Educational Services Corporation’s 10-Q, filed May 11, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lincoln Educational Services Corporation's revenue recognized that was included in deferred income at the beginning of the period?
Lincoln Educational Services Corporation (LINC) reported revenue recognized that was included in deferred income at the beginning of the period of $38.8M in Q1 2026.
What does revenue recognized that was included in deferred income at the beginning of the period mean?
The amount of revenue recognized during the period that was previously recorded as a deferred contract liability, such as prepaid tuition. This indicates the conversion of student prepayments into earned revenue as educational services are delivered.