Lincoln Pharmaceuticals Key Ratios

Dupont Analysis

Metric	Mar 2014	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
ROE	10.83%	17.67%	18.32%	17.35%	15.59%	17.04%
PAT margin	16.07%	14.29%	14.69%	14.68%	13.31%	5.06%
Asset Turnover	0.87x	0.96x	0.95x	0.95x	0.90x	0.89x
Leverage	2.64x	1.43x	1.36x	1.30x	1.27x	1.24x

Metric	Mar 2014	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Inventory Days	36.7	38.2	39.1	43.9	48.7	44.5
Receivable Days	139.2	102.2	89.3	84.3	86.1	90.2
Payable Days	168.2	125.8	126.8	138.4	124.6	110.3
Cash Conversion Cycle	7.6	14.6	1.6	-10.3	10.2	24.5

Metric	Mar 2014	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
ROE	10.83%	17.67%	18.32%	17.35%	15.59%	17.04%
ROCE	11.48%	22.30%	24.90%	24.29%	21.82%	22.53%
ROA	4.10%	12.33%	13.48%	13.31%	12.24%	13.70%