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Lincoln Educational Services Corporation LINC Defined Benefit Plan Benefit Obligation Actuarial Gain Loss Due To Change In Discount Rate

Defined Benefit Plan Benefit Obligation Actuarial Gain Loss Due To Change In Discount Rate at other companies

John B. Sanfilippo & Son logo
John B. Sanfilippo & SonJBSS
-$35.25K+87.6%
HNI logo
HNIHNI
$300K0.0%
Seaboard logo
SeaboardSEB
-$3.25M-193%
Tidewater logo
TidewaterTDW
$368.5K+490%
LKQ logo
LKQLKQ
-$2M-167%
APO
Apogee EnterprisesAPOG
-$27K-177%

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 linc:DefinedBenefitPlanBenefitObligationActuarialGainLossDueToChangeInDiscountRate.

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 benefit obligation actuarial gain loss due to change in discount rate?
Lincoln Educational Services Corporation (LINC) reported defined benefit plan benefit obligation actuarial gain loss due to change in discount rate of $150K in Q4 2025.
What does defined benefit plan benefit obligation actuarial gain loss due to change in discount rate mean?
Captures the impact of changes in the discount rate used to measure the present value of defined benefit obligations. Fluctuations in this metric reflect sensitivity to market interest rate environments and their effect on the company's long-term pension liability valuation. It is a non-cash adjustment that impacts the balance sheet and comprehensive income.