Linc (NSE:LINC) Cyclically Adjusted Revenue per Share: ₹84.88 (As of Mar. 2026)

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NSE:LINC Linc Ltd NSE:LINC
82 GF Score
Price ₹101.97
GF Value ₹155.89
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Linc Cyclically Adjusted Revenue per Share?

Linc NSE:LINC +0.46% 82 Cyclically Adjusted Revenue per Share is ₹84.88 as of Mar. 2026. GuruFocus rates NSE:LINC with a GF Score™ of 82/100 and a GF Value™ of ₹155.89 (Significantly Undervalued). The stock has 2 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

Linc's adjusted revenue per share for the three months ended in Mar. 2026 was ₹23.164. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is ₹84.88 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Linc's average Cyclically Adjusted Revenue Growth Rate was 4.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 3.70% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 3.20% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Linc was 3.70% per year. The lowest was 2.50% per year. And the median was 3.60% per year.

As of today (2026-07-29), Linc's current stock price is ₹101.97. Linc's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ₹84.88. Linc's Cyclically Adjusted PS Ratio of today is 1.20.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Linc was 2.67. The lowest was 0.50. And the median was 1.31.


Linc  (NSE:LINC) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Linc's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=101.97/84.88
=1.20

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Linc was 2.67. The lowest was 0.50. And the median was 1.31.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Linc Cyclically Adjusted Revenue per Share Related Terms


Linc Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Linc's Cyclically Adjusted Revenue per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Linc Cyclically Adjusted Revenue per Share Chart

Linc Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 71.88 75.25 78.79 81.35 84.88

Linc Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Revenue per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 81.35 82.67 82.97 84.66 84.88

Linc Cyclically Adjusted Revenue per Share Competitor Comparison

For the Business Equipment & Supplies subindustry, Linc's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Linc Cyclically Adjusted PS Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Linc's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Linc's Cyclically Adjusted PS Ratio falls into.


NSE:LINC
82GF Score
Linc Ltd NSE:LINC
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Linc Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Linc's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=23.164/164.2724*164.2724
=23.164

Current CPI (Mar. 2026) = 164.2724.

Linc Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 14.374 105.961 22.284
201609 14.232 105.961 22.064
201612 13.394 105.196 20.916
201703 17.231 105.196 26.908
201706 11.399 107.109 17.483
201709 13.331 109.021 20.087
201712 13.949 109.404 20.945
201803 17.494 109.786 26.176
201806 14.088 111.317 20.790
201809 15.404 115.142 21.977
201812 14.555 115.142 20.766
201903 16.613 118.202 23.088
201906 16.955 120.880 23.041
201909 17.064 123.175 22.757
201912 16.261 126.235 21.161
202003 15.630 124.705 20.589
202006 4.616 127.000 5.971
202009 10.799 130.118 13.634
202012 11.901 130.889 14.936
202103 15.235 131.771 18.993
202106 9.246 134.084 11.328
202109 15.816 135.847 19.125
202112 15.998 138.161 19.022
202203 17.944 138.822 21.234
202206 16.488 142.347 19.028
202209 21.327 144.661 24.218
202212 20.951 145.763 23.611
202303 22.296 146.865 24.939
202306 18.823 150.280 20.576
202309 22.050 151.492 23.910
202312 20.816 152.924 22.361
202403 22.955 153.035 24.641
202406 21.914 155.789 23.107
202409 23.121 157.882 24.057
202412 20.593 158.323 21.367
202503 25.940 157.552 27.047
202506 22.935 159.755 23.584
202509 23.339 162.289 23.624
202512 21.950 163.281 22.083
202603 23.164 164.272 23.164

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of ₹84.88 mean?
Linc (NSE:LINC) has a Cyclically Adjusted Revenue per Share of ₹84.88 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Linc and its competitors.
Is Linc's Cyclically Adjusted Revenue per Share too high?
Linc's current Cyclically Adjusted Revenue per Share is ₹84.88. Overall, Linc has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Linc's Cyclically Adjusted Revenue per Share compare to competitors?
Linc's Cyclically Adjusted Revenue per Share of ₹84.88 can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Revenue per Share for an Industrial Products company?
A good Cyclically Adjusted Revenue per Share depends on the Industrial Products industry context. However, Cyclically Adjusted Revenue per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Linc and its competitors. Linc's current Cyclically Adjusted Revenue per Share is ₹84.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Linc stock overvalued right now?
Based on GuruFocus' analysis, Linc (NSE:LINC) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹155.89, compared to a current price of ₹101.97 — trading 34.6% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₹84.88. Linc's overall GF Score™ is 82/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Linc (NSE:LINC), the current Cyclically Adjusted Revenue per Share is ₹84.88 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Linc (NSE:LINC) Overvalued in 2026?

Based on GuruFocus' analysis, Linc stock appears to be undervalued. The current stock price of ₹101.97 is trading 34.6% below its estimated GF Value™ of ₹155.89. GuruFocus considers Linc to be Significantly Undervalued.

Key valuation signals for NSE:LINC:

  • Cyclically Adjusted Revenue per Share: ₹84.88
  • GF Value™: ₹155.89 vs. price of ₹101.97 (34.6% below fair value)
  • GF Score™: 82/100 with 2 warning signs

No single metric tells the full story. See the NSE:LINC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Linc Business Description

Other Exchanges 531241:India
Address Aurora Waterfront, 18th Floor, GN 34/1 Block, Sector V, Bidhannagar, Kolkata, WB, IND, 700091
Linc Ltd is engaged in manufacturing and distribution of Pens, Pencils & other stationery products from its manufacturing facilities located in Umbergaon (Gujrat) & Serakole (West Bengal). It generates revenue from the sale of Pen and Refill and the same is only the reportable segment of the Company.
82GF Score

Get the complete analysis for NSE:LINC

Cyclically Adjusted Revenue per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹101.97
Price
₹155.89
GF Value