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Lincoln Educational Services Corporation LINC Cost Of Goods And Services Sold Facilities

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Segments

By segment

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Campus Operations$12.84M+5.1%

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:CostOfGoodsAndServicesSoldFacilities.

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
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--
Student services7,9036,3637,9036,363--

Item 1.

FAQ

What is Lincoln Educational Services Corporation's cost of goods and services sold facilities?
Lincoln Educational Services Corporation (LINC) reported cost of goods and services sold facilities of $13.44M in Q2 2026.
How has Lincoln Educational Services Corporation's cost of goods and services sold facilities changed year-over-year?
Lincoln Educational Services Corporation's cost of goods and services sold facilities increased by 12.7% year-over-year, from $11.93M to $13.44M.
What does cost of goods and services sold facilities mean?
Represents the direct costs associated with maintaining, operating, and leasing physical campus locations used for educational instruction. This metric captures the overhead burden of physical infrastructure necessary to deliver vocational and career-oriented training programs.

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