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Settlement charge at other companies

Lincoln Educational Services Corporation logo
Lincoln Educational Services CorporationLINC
$3.64M
Constellium logo
ConstelliumCSTM
$2M-66.7%
Espey Manufacturing & Electronics Corp. logo
Espey Manufacturing & Electronics Corp.ESP
$534.58K
Altria Group logo
Altria GroupMO
$1.17B+6.5%
Pacific Biosciences of California logo
Pacific Biosciences of CaliforniaPACB
$0
Genuine Parts logo
Genuine PartsGPC
$185.49M

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$976.05M+53.2%
Enterprise value$1.16B+43.3%
P/E42.8×-1.8×
P/S1.7×+0.3×

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 us-gaap:DefinedBenefitPlanBenefitObligationPaymentForSettlement.

The source filing: Lincoln Educational Services Corporation’s 10-K, filed March 2, 2026.

Filed
Mar 2, 2026, 5:28 PM EST
Fiscal year
FY2025
Accession
0001140361-26-007380
CHANGES IN BENEFIT OBLIGATIONS:Year Ended December 31, 2025Year Ended December 31, 2024
Interest cost610758
Actuarial gain(563)(550)
Benefits paid(1,033)(1,264)
Settlements(14,579)-
Benefit obligation at end of year-15,565
CHANGE IN PLAN ASSETS:
Fair value of plan assets-beginning of year17,11917,380
Actual return on plan assets7251,010

ITEM 16. FORM 10-K SUMMARY

FAQ

What is Lincoln Educational Services Corporation's settlement charge?
Lincoln Educational Services Corporation (LINC) reported settlement charge of $3.64M in Q4 2025.
What does settlement charge mean?
Represents cash payments made to settle defined benefit plan obligations, often occurring during plan terminations or lump-sum buyouts. This metric highlights significant one-time cash outflows related to pension liabilities that may impact liquidity and long-term balance sheet obligations.

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