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

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

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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:DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1.

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 and curtailment?
Lincoln Educational Services Corporation (LINC) reported defined benefit plan, net periodic benefit cost (credit), gain (loss) due to settlement and curtailment of $0 in Q4 2025.
What is the long-term trend for Lincoln Educational Services Corporation's defined benefit plan, net periodic benefit cost (credit), gain (loss) due to settlement and curtailment?
Over 2 years (2023 to 2025), Lincoln Educational Services Corporation's defined benefit plan, net periodic benefit cost (credit), gain (loss) due to settlement and curtailment has grown at a -100.0% compound annual growth rate (CAGR), from -$106K to $0.
What does defined benefit plan, net periodic benefit cost (credit), gain (loss) due to settlement and curtailment mean?
The net financial impact recognized in the income statement resulting from the settlement or curtailment of defined benefit pension plans. This metric captures non-recurring gains or losses that arise when the company significantly reduces its pension obligations.