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Lincoln Educational Services Corporation LINC Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement

Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement at other companies

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-$78K+11.4%
Lincoln Educational Services Corporation logo
Lincoln Educational Services CorporationLINC
-$115.25K
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-$7.23M-2,281%
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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+157%
Enterprise value$1.71B+128%
P/E67.7×+18.7×
P/S2.8×+1.5×

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:DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1.

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, net periodic benefit cost (credit), gain (loss) due to settlement?
Lincoln Educational Services Corporation (LINC) reported defined benefit plan, net periodic benefit cost (credit), gain (loss) due to settlement of -$115.25K in Q4 2025.
What does defined benefit plan, net periodic benefit cost (credit), gain (loss) due to settlement mean?
Captures the financial impact of settling defined benefit plan obligations, such as lump-sum payments to participants that extinguish the company's liability. A gain or loss is recognized when the settlement amount differs from the projected benefit obligation. This reflects the volatility and management of pension plan risks and capital allocation strategies.