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Lincoln Educational Services Corporation LINC Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Discount Rate

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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:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate.

The official record: Lincoln Educational Services Corporation’s 10-K, filed March 2, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lincoln Educational Services Corporation's defined benefit plan assumptions used calculating net periodic benefit cost discount rate?
Lincoln Educational Services Corporation (LINC) reported defined benefit plan assumptions used calculating net periodic benefit cost discount rate of 0% in Q4 2025.
What does defined benefit plan assumptions used calculating net periodic benefit cost discount rate mean?
The specific interest rate assumption applied to discount future pension benefit payments to their present value. This rate is a critical accounting estimate that significantly influences the reported pension liability and periodic benefit costs. Investors use this to assess the conservatism of the company's long-term financial reporting.