Slide 1: Exchange filing cover letter for earnings presentation
7th August, 2026 The Listing Department, The Manager The Manager, The Calcutta Stock Exchange Ltd. Department of Corporate Listing Department, 7, Lyons Range, Services, National Stock Exchange of India Ltd. Kolkata – 700001 BSE Limited Exchange Plaza, P. J. Towers, Dalal Street, Bandra Kurla Complex
Slide 2: Linc Limited Q1 FY27 Investor Presentation
LINC LIMITED Q1 FY27 INVESTOR PRESENTATION LINC LIMITED Q1 FY27 INVESTOR PRESENTATION NSE : LINC BSE : LINC Bloomberg : LINC:IN
Slide 3: Safe Harbour Statement
SAFE HARBOUR STATEMENT This presentation may contain certain “forward - looking statements” within the meaning of applicable securities laws and regulations, which may include those describing the Company’s strategies, strategic direction, objectives, future projects and/or prospects, estimates etc.
Slide 4: Inside This Presentation
INSIDE THIS PRESENTATION 1 INDUSTRY OUTLOOK 4 RECENT PARTICIPATION IN EXPOS 2 ABOUT LINC 5 WHY LINC 3 RECENT LAUNCHES 6 FINANCIAL SNAPSHOT
Slide 5: Industry Outlook
! INDUSTRY OUTLOOK
Slide 6: Global Stationery Industry Outlook
GLOBAL STATIONERY INDUSTRY OUTLOOK Global Stationery and Supplies Writing Instruments Market 4 ▪ The Stationery and Supplies market size is expected to grow (USD Billion) from USD 152.43 billion in 2025 to USD 160.22 billion in 2026 Market 1 (USD Billion) and is forecast to reach USD 205.64 billion
Slide 7: Opportunity in the Indian Market
OPPORTUNITY IN THE INDIAN MARKET Writing Instruments Market Growth Drivers Indian Writing Instruments India K - 12 Education Industry Market 1 (USD Billion) 2 ▪ India’s ~371 million youth (~27% of population) and ~68% working - age (USD Million) population create a structurally strong demand base fo
Slide 8: Pens - Global Trade Perspective
PENS- GLOBAL TRADE PERSPECTIVE Top 10 Exporters of Pens in CY 2025 Top 10 Importers of Pens in CY 2025 767 1,045 754 (USD Million) (USD Million) 413 326 224 220 310 255 176 157 195 192 113 100 178 174 146 129 122 Germany Japan Mexico USA Italy USA Mexico UK Netherlands Italy India Netherlands Czechi
Slide 9: About Us
ABOUT US Linc Ltd . is one of India’s largest & oldest writing instrument companies, with national and international presence, and a strong & extensive network across India along with SE Asia, Middle East, USA, UK, Europe, South America, & Africa . Presence in Established in 1976 3 Manufacturing Fac
Slide 10: Our Journey
OUR JOURNEY Established LINC On Subsidiary Acquired FY 26 Kenya Subsidiary FY 25 JV with Mitsubishi, SILKA (Turkish Partner) Umergaon Pentonic was launched. and Morris (South Korea) Production It was a Game Changer that FY 23 543 543 commenced in new featured Minimalistic design & factory Price at R
Slide 11: Company Snapshot – Q1 FY27
COMPANY SNAPSHOT – Q1 FY27 REVENUE FROM OPERATIONS OPERATING EBITDA PROFIT AFTER TAX1 Rs. 13,895 Lakhs Rs. 1,209 Lakhs Rs. 581 Lakhs 1.4% YoY (8.0%) YoY (17.6%) YoY NO. OF SKUs ROCE (%) AS ON JUN’26 NET DEBT AS ON JUN’26 11.6% (1,194 Lakhs) 1,497 926 ROE (%) AS ON JUN’26 MANUFACTURING FACILITIES 9.1
Slide 12: Key Highlights (1/2)
KEY HIGHLIGHTS (1/2) Figures in INR Lakhs OPERATING INCOME OPERATING EBITDA PROFIT AFTER TAX 1 54,301 5,949 3,274 13,767 1,046 Q4 1,778 Q3 12,929 677 1,290 Q2 13,907 846 1,567 Q1 13,698 13,895 1,314 1,209 705 581 FY26 FY27 FY26 FY27 FY26 FY27 1: PAT attributable to the owners of the Parent
Slide 13: Key Highlights (2/2)
KEY HIGHLIGHTS (2/2) Figures in INR Lakhs Operating Operating Profit Before Profit After Income EBITDA Tax Tax 1 Q1 FY27 13,895 1,209 793 581 Growth YoY 1.4% (8.0%) (19.8%) (17.6%) Growth QoQ 0.9% (32.0%) (49.5%) (44.5%) Margin (%) 8.7% 5.7% 4.2% EPS 0.98 1: PAT attributable to the owners of the Par
Slide 14: Management Commentary
MANAGEMENT COMMENTARY “ Operating income for the quarter stood at ₹13,895 lakhs, representing year on year growth of 1.4%. The performance remained broadly stable despite an uncertain operating environment and reflected varying trends across our revenue segments. Corporate Sales declined by 14% agai
Slide 15: Operational Highlights (1/2)
OPERATIONAL HIGHLIGHTS (1/2) Figures in INR Lakhs Writing Instruments Other Products Revenue Writing Instruments Other Products Own Brands Licensed Brands Own Brands Licensed Brands Premium Mass Q1 FY27 7,206 2,428 2,346 633 457 Sales Contribution (%) 55.1% 18.6% 17.9% 4.8% 3.5% Q1 FY26 7,625 2,051
Slide 16: Operational Highlights (2/2)
OPERATIONAL HIGHLIGHTS (2/2) ▪ Spent over ₹ 5,000 lakhs on brands over last 5 years ▪ Step up brand spend going forward ~ 3% of revenue 3.1% 2.8% 2.3% 2.3% 1.6% 1.7% 1.5% 1.5% 1.5% 36,694 39,996 25,666 35,496 48,676 50,785 54,348 54,301 13,895 FY 19 FY 20 FY 21 FY 22 FY 23 FY24 FY25 FY26 Q1 FY27 Rev
Slide 17: Recent Launches
RECENT LAUNCHES JUSTCLICK HIGHLIGHTERS PENTONIC TWISTICK LINC BRUSH PEN
Slide 18: Recent Launches
RECENT LAUNCHES PENTONIC MECHANICAL PENTONIC SQUAD PENCIL
Slide 19: Recent Launches
RECENT LAUNCHES PENTONIC SF PENCIL LINC FINELINER SWYPE HIGHLIGHTERS
Slide 20: Recent Participation in Expos
RECENT PARTICIPATION IN EXPOS PAPERWORLD, DELHI SCOFEX, HYDERABAD
Slide 21: Recent Participation in Expos
RECENT PARTICIPATION IN EXPOS AMBIENTE, GERMANY PAPERWORLD, DUBAI
Slide 22: Stackoo - Experience, Explore, Inspire
STACKOO- EXPERIENCE, EXPLORE, INSPIRE First Retail Outlet - cum - Experience Centre now open in Kolkata Strategically located in one of Kolkata's prime commercial districts, the new experience centre marks a significant milestone in LINC's retail expansion journey. Strategically Global & LINC Locate
Slide 23: Leadership
LEADERSHIP MR. DEEPAK JALAN MR. ALOKE JALAN MR. ROHIT DEEPAK JALAN MR. N.K.DUJARI Managing director , Whole time director , Whole time director , Director finance & CFO, • Commerce graduate with 39 • BA Hons. in Management Studies • Chartered Accountant (All • Commerce graduate with 34 years’ experi
Slide 24: Why Linc?
WHY LINC? 01 04 Focus on premiumization ; Steadily increasing Expanding horizons through strategic the share of high - margin products in overall joint ventures and capacity expansions revenue 02 05 Inroads into adjacent categories by Focus on making a more homogenous entering the high - value stati
Slide 25: Focus on Premiumization
FOCUS ON PREMIUMIZATION 34.3% 35.6% 34.4% 35.2% Pentonic brand 29.9% introduced in 25.5% 20.0% FY19 as a 17.2% minimalistic yet 7.0% contemporary 0.0% pen, known for its FY 18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 Q1 aesthetics as well FY27 Pentonic Share in Revenue as writing smoothness 24
Slide 26: Inroads into Stationery Products
INROADS INTO STATIONERY PRODUCTS Favorable Market Tailwinds: The Indian stationery and art materials market is growing at a robust 13% CAGR, set to reach ₹72,000 crores by FY’28. 1 Diversified Product Roadmap : New launches in markers, calculators, and other stationery products to strengthen presenc
Slide 27: Focus on Shareholder Value Creation
FOCUS ON SHAREHOLDER VALUE CREATION Net Cash from Operating Activities Vs Dividend Net Debt and Net Debt/Operating EBITDA ( In INR Lakhs) Payout 2.44 6,194 ( In INR Lakhs) 4,562 52% 5,693 1.19 4,723 797 4,338 33% 0.78 290 3,835 3,801 20% 24% 27% 3,327 3,317 12% 22% 0% 892 892 744 (760) (765) 223 744
Slide 28: Strategic Front: Our International Initiatives & Joint Ventures
STRATEGIC FRONT: OUR INTERNATIONAL INITIATIVES & JOINT VENTURES 5 Strategic JVs and Subsidiaries - Driving Growth Across Markets 1 2 3 4 5 JV with Mitsubishi JV with our Turkish Subsidiary with Morris Kenya Subsidiary Linc On Subsidiary Pencil Co. (Japan) Partner (Korea) • The joint venture remains
Slide 29: Wider Penetration Across India
WIDER PENETRATION ACROSS INDIA ▪ India has over 10 Mn non - stationery outlets ▪ Increasing footprint in West and South India from 27% to 41% between FY19 to Q1 FY27; steadily moving towards a more homogenous presence across India Revenue Share FY19 Revenue Share Q1 FY27 13.0% 18.0% 31.0% 14.0% 42.0
Slide 30: Sustainable Value Creation
SUSTAINABLE VALUE CREATION ▪ Pentonic’s individual plastic wrapper packaging has been consciously substituted with paper box packaging of 10/20pcs ▪ Linc’s Pentonic 75, made from 75% recycled plastic , underscores its commitment to sustainable product innovation. ▪ Strongly believes in diversity in
Slide 31: Pentonic - India's First Guilt-Free Pens
pentonic INDIA'S FIRST GUILT-FREE PENS Every plastic pen carries the guilt of being a polluter. So we decided to fight back. Pentonic is now making pens that consist of 75% recycled plastic. Talk about having a clean sheet. PeNCONICc & 75%
Slide 32: Financial Snapshot
! FINANCIAL SNAPSHOT
Slide 33: Quarterly Profit & Loss
QUARTERLY PROFIT & LOSS Figures in INR Lakhs Particulars Q1 FY27 Q1 FY26 YoY % Q4 FY26 QoQ % FY26 Operating Income 13,895 13,698 1.4% 13,767 0.9% 54,301 Operating EBITDA 1,209 1,314 (8.0%) 1,778 (32.0%) 5,949 Op. EBITDA Margin (%) 8.7% 9.6% (89 bps) 12.9% (421 bps) 11.0% Other Income 45 121 (62.7%)
Slide 34: Balance Sheet Summary
BALANCE SHEET SUMMARY Figures in INR Lakhs 30- JUN - 25 31- MAR - 26 30- JUN - 26 ROE (%) 2 ROCE (%) 2 Net Worth 24,246 25,979 27,108 13.3% 18.7% Gross Debt 639 643 618 11.8% 15.6% 9.1% 11.6% Cash & Cash Equivalent 2,760 1,329 1,811 Net Debt (2,121) (686) (1,194) Net Fixed Assets 12,925 14,078 15,80
Slide 35: Shareholding Pattern
SHAREHOLDING PATTERN As on 30 th Jun 2026 61.0% PROMOTER & PROMOTER GROUP 23.9% OTHER PUBLIC 0.3% IEPF 13.5% 1.3% MITSHUBISHI PENCIL CO LTD NRI, FII, AIF ETC.
Slide 36: Thank You
For further details please contact Director Finance & CFO N.K.Dujari THANK YOU Email: investors@linclimited.com Investor Relations Advisor Sanjeev Sancheti Email: ir@uirtus.in
Slide 37: Annexures
! ANNEXURES
Slide 38: Profit & Loss Summary
PROFIT & LOSS SUMMARY Figures in INR Lakhs Particulars FY22 FY23 FY24 FY25 FY26 Operating Income 35,496 48,676 50,785 54,348 54,301 Operating EBITDA 2,153 6,136 5,642 6,440 5,949 Operating EBITDA (%) 6.1% 12.6% 11.1% 11.8% 11.0% Share of Profit/(Loss) of JV - - 0.09 (25) (376) PAT3 813 3,740 3,421 3
Slide 39: Balance Sheet Summary
BALANCE SHEET SUMMARY Figures in INR Lakhs Particulars F Y22 FY23 FY24 FY25 FY26 Net Worth 14,285 17,722 20,585 23,571 25,979 Gross Debt 299 - 692 636 643 Cash & Cash Equivalent 9 760 1,456 2,505 1,329 Net Debt 290 (760) (765) (1,869) (686) Capital Employed 1 15,178 18,730 23,867 26,972 29,295 Net F
Slide 40: Ratios
RATIOS Particulars Ratios F Y22 FY23 FY24 FY25 F Y 26 Solvency Ratios Net Debt/ Equity 0.02 (0.04) (0.04) (0.08) (0.03) Net Debt/ Op EBITDA 0.13 (0.12) (0.14) (0.29) (0.12) EBIT/ Interest 15.81 79.78 18.91 18.43 16.59 Operational Ratios Current Ratio 2.14 2.56 2.22 2.38 2.50 Fixed Asset Turnover 4.6