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LINCOLN EDUCATIONAL SERVICES CORP (LINC)

LINCOLN EDUCATIONAL SERVICES CORP (LINC)

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Cash Flow Overview

Change in Cash
$27,488K
Free Cash flow
$7,563K
Unit: Thousand (K) dollars
Positive Cash Flow Breakdown
    • Proceeds from borrowings
    • Provision for credit losses
    • Unearned tuition
    • Others
Negative Cash Flow Breakdown
    • Accounts receivable
    • Payments on borrowings
    • Capital expenditures
    • Others
Cash Flow
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Net income
1,946
4,356
12,700
3,799
Depreciation and amortization
7,373
7,214
6,481
5,043
Finance lease amortization
417
418
417
418
Amortization of deferred finance charges
53
35
35
17
Deferred income taxes
0
-
2,076
0
Gain on sale of assets
33
-6
-60
-10
Gain on insurance proceeds
-
-
0
0
Proceeds from insurance
-
-
0
0
Fixed asset donations
-18
-93
-114
0
Provision for credit losses
16,034
13,683
15,501
17,572
Stock-based compensation expense
1,615
1,444
1,407
1,533
Accounts receivable
21,105
17,951
-267
23,122
Inventories
1,589
-1,498
893
-1,411
Prepaid income taxes
1,422
-1,098
168
-1,363
Prepaid expenses and current assets
-4,788
-995
6,579
191
Other assets, net
1,112
-725
-5,219
-2,607
Accounts payable
-1,756
1,002
-6,436
6,912
Accrued expenses
2,879
-4,614
1,631
1,361
Unearned tuition
12,633
-4,872
10,674
5,402
Income taxes payable
0
-
0
0
Other liabilities
1,364
-378
1,230
-253
Total adjustments
20,121
210
30,808
20,083
Net cash provided by (used in) operating activities
22,067
4,566
43,508
23,882
Capital expenditures
14,504
14,628
18,506
21,851
Proceeds from sale of property and equipment
-
-
-60
494
Proceeds from (payments for) sale of property and equipment
33
-6
-
-
Net cash used in investing activities
-14,471
-14,634
-18,566
-21,861
Proceeds from borrowings
37,000
33,000
0
20,000
Payments on borrowings
16,000
28,000
8,000
25,000
Payment of deferred finance fees
990
-
0
0
Finance lease principal paid
-118
-101
-90
-87
Tenant allowance finance leases
0
-
-1,813
0
Net share settlement for equity-based compensation
0
6,660
0
155
Net cash provided by financing activities
19,892
-1,761
-9,903
-5,242
Net increase (decrease) in cash and cash equivalents
27,488
-11,829
15,039
-3,221
Cash and cash equivalents beginning of period
16,690
28,519
13,480
59,273
Cash and cash equivalentsend of period
44,178
16,690
28,519
13,480
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Cash Flow

Provision for creditlosses$16,034K (-35.89%↓ Y/Y)Unearned tuition$12,633K (595.80%↑ Y/Y)Depreciation andamortization$7,373K (-3.46%↓ Y/Y)Prepaid expenses andcurrent assets-$4,788K (-232.59%↓ Y/Y)Accrued expenses$2,879K (-16.60%↓ Y/Y)Stock-based compensationexpense$1,615K (-36.62%↓ Y/Y)Other liabilities$1,364K (-18.42%↓ Y/Y)Finance leaseamortization$417K (-50.06%↓ Y/Y)Amortization of deferredfinance charges$53K (-41.11%↓ Y/Y)Total adjustments$20,121K (273.79%↑ Y/Y)Net income$1,946K (-44.38%↓ Y/Y)Proceeds from borrowings$37,000K (48.00%↑ Y/Y)Canceled cashflow$27,035K Net cash provided by(used in) operating...$22,067K (373.14%↑ Y/Y)Net cash provided byfinancing activities$19,892K (76.36%↑ Y/Y)Canceled cashflow$17,108K Accounts receivable$21,105K (-31.47%↓ Y/Y)Accounts payable-$1,756K (82.02%↑ Y/Y)Inventories$1,589K (9.51%↑ Y/Y)Prepaid income taxes$1,422K (-49.11%↓ Y/Y)Other assets, net$1,112K (69.25%↑ Y/Y)Gain on sale of assets$33K (-93.07%↓ Y/Y)Fixed asset donations-$18K (90.86%↑ Y/Y)Net increase(decrease) in cash and cash...$27,488K (164.57%↑ Y/Y)Canceled cashflow$14,471K Payments on borrowings$16,000K (33.33%↑ Y/Y)Payment of deferredfinance fees$990K (718.18%↑ Y/Y)Finance lease principalpaid-$118K (34.08%↑ Y/Y)Proceeds from (paymentsfor) sale of property...$33K Net cash used ininvesting activities-$14,471K (68.38%↑ Y/Y)Canceled cashflow$33K Capital expenditures$14,504K (-68.66%↓ Y/Y)