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Side-by-side financial comparison of LINCOLN EDUCATIONAL SERVICES CORP (LINC) and GIBRALTAR INDUSTRIES, INC. (ROCK). Click either name above to swap in a different company.

GIBRALTAR INDUSTRIES, INC. is the larger business by last-quarter revenue ($225.0M vs $142.9M, roughly 1.6× LINCOLN EDUCATIONAL SERVICES CORP). On growth, GIBRALTAR INDUSTRIES, INC. posted the faster year-over-year revenue change (24.9% vs 19.7%). GIBRALTAR INDUSTRIES, INC. produced more free cash flow last quarter ($26.2M vs $25.0M). Over the past eight quarters, LINCOLN EDUCATIONAL SERVICES CORP's revenue compounded faster (17.6% CAGR vs -12.3%).

Lincoln Tech is an American group of for-profit postsecondary vocational institutions headquartered in Parsippany, New Jersey with campuses in Colorado, Connecticut, Georgia, Illinois, Indiana, Maryland, New Jersey, New York, Pennsylvania, Rhode Island, Tennessee, and Texas. Each campus is owned and operated by Lincoln Educational Services Corporation, a provider of career-oriented post-secondary education.

Gibraltar Industries, Inc. is a leading manufacturer and distributor of specialized building, infrastructure, and renewable energy products. Its offerings include ventilation systems, roofing accessories, solar mounting solutions, and landscape and garden products, serving residential, commercial construction, and clean energy markets primarily across North America, with a focus on innovative, sustainable solutions for its customers.

LINC vs ROCK — Head-to-Head

Bigger by revenue
ROCK
ROCK
1.6× larger
ROCK
$225.0M
$142.9M
LINC
Growing faster (revenue YoY)
ROCK
ROCK
+5.3% gap
ROCK
24.9%
19.7%
LINC
More free cash flow
ROCK
ROCK
$1.2M more FCF
ROCK
$26.2M
$25.0M
LINC
Faster 2-yr revenue CAGR
LINC
LINC
Annualised
LINC
17.6%
-12.3%
ROCK

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
LINC
LINC
ROCK
ROCK
Revenue
$142.9M
$225.0M
Net Profit
$12.7M
Gross Margin
62.3%
25.3%
Operating Margin
12.4%
7.9%
Net Margin
8.9%
Revenue YoY
19.7%
24.9%
Net Profit YoY
85.9%
EPS (diluted)
$0.41

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
LINC
LINC
ROCK
ROCK
Q4 25
$142.9M
$225.0M
Q3 25
$141.4M
$310.9M
Q2 25
$116.5M
$309.5M
Q1 25
$117.5M
$290.0M
Q4 24
$119.4M
$180.1M
Q3 24
$114.4M
$277.1M
Q2 24
$102.9M
$273.6M
Q1 24
$103.4M
$292.5M
Net Profit
LINC
LINC
ROCK
ROCK
Q4 25
$12.7M
Q3 25
$3.8M
$-89.1M
Q2 25
$1.6M
$26.0M
Q1 25
$1.9M
$21.1M
Q4 24
$6.8M
Q3 24
$4.0M
$34.0M
Q2 24
$-682.0K
$32.2M
Q1 24
$-214.0K
$24.9M
Gross Margin
LINC
LINC
ROCK
ROCK
Q4 25
62.3%
25.3%
Q3 25
59.5%
26.6%
Q2 25
59.8%
28.4%
Q1 25
59.7%
26.8%
Q4 24
62.2%
29.0%
Q3 24
58.0%
29.4%
Q2 24
55.7%
30.5%
Q1 24
58.4%
28.9%
Operating Margin
LINC
LINC
ROCK
ROCK
Q4 25
12.4%
7.9%
Q3 25
4.4%
12.8%
Q2 25
2.5%
12.8%
Q1 25
2.9%
8.8%
Q4 24
9.2%
13.3%
Q3 24
5.1%
15.6%
Q2 24
-1.1%
14.9%
Q1 24
-0.4%
10.8%
Net Margin
LINC
LINC
ROCK
ROCK
Q4 25
8.9%
Q3 25
2.7%
-28.6%
Q2 25
1.3%
8.4%
Q1 25
1.7%
7.3%
Q4 24
5.7%
Q3 24
3.5%
12.3%
Q2 24
-0.7%
11.8%
Q1 24
-0.2%
8.5%
EPS (diluted)
LINC
LINC
ROCK
ROCK
Q4 25
$0.41
Q3 25
$0.12
$-2.98
Q2 25
$0.05
$0.87
Q1 25
$0.06
Q4 24
$0.22
Q3 24
$0.13
$1.11
Q2 24
$-0.02
$1.05
Q1 24
$-0.01

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
LINC
LINC
ROCK
ROCK
Cash + ST InvestmentsLiquidity on hand
$28.5M
$115.7M
Total DebtLower is stronger
$0
Stockholders' EquityBook value
$199.7M
$950.4M
Total Assets
$493.2M
$1.4B
Debt / EquityLower = less leverage
0.00×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
LINC
LINC
ROCK
ROCK
Q4 25
$28.5M
$115.7M
Q3 25
$13.5M
$89.4M
Q2 25
$16.7M
$43.3M
Q1 25
$28.7M
$25.1M
Q4 24
$59.3M
$269.5M
Q3 24
$54.0M
$228.9M
Q2 24
$67.0M
$179.1M
Q1 24
$68.6M
$146.7M
Total Debt
LINC
LINC
ROCK
ROCK
Q4 25
$0
Q3 25
$0
Q2 25
$0
Q1 25
$0
Q4 24
$0
Q3 24
$0
Q2 24
$0
Q1 24
$0
Stockholders' Equity
LINC
LINC
ROCK
ROCK
Q4 25
$199.7M
$950.4M
Q3 25
$185.9M
$951.8M
Q2 25
$180.7M
$1.0B
Q1 25
$177.8M
$1.0B
Q4 24
$178.3M
$1.0B
Q3 24
$170.0M
$1.0B
Q2 24
$164.9M
$975.7M
Q1 24
$164.5M
$940.2M
Total Assets
LINC
LINC
ROCK
ROCK
Q4 25
$493.2M
$1.4B
Q3 25
$466.9M
$1.4B
Q2 25
$447.3M
$1.5B
Q1 25
$427.4M
$1.4B
Q4 24
$436.6M
$1.4B
Q3 24
$404.0M
$1.4B
Q2 24
$366.4M
$1.4B
Q1 24
$355.2M
$1.3B
Debt / Equity
LINC
LINC
ROCK
ROCK
Q4 25
0.00×
Q3 25
0.00×
Q2 25
0.00×
Q1 25
0.00×
Q4 24
0.00×
Q3 24
0.00×
Q2 24
0.00×
Q1 24
0.00×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
LINC
LINC
ROCK
ROCK
Operating Cash FlowLast quarter
$43.5M
$35.5M
Free Cash FlowOCF − Capex
$25.0M
$26.2M
FCF MarginFCF / Revenue
17.5%
11.7%
Capex IntensityCapex / Revenue
13.0%
4.1%
Cash ConversionOCF / Net Profit
3.43×
TTM Free Cash FlowTrailing 4 quarters
$-27.3M
$120.6M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
LINC
LINC
ROCK
ROCK
Q4 25
$43.5M
$35.5M
Q3 25
$23.9M
$73.0M
Q2 25
$299.0K
$44.9M
Q1 25
$-8.4M
$13.7M
Q4 24
$30.3M
$19.9M
Q3 24
$5.6M
$64.7M
Q2 24
$8.3M
$36.5M
Q1 24
$-14.9M
$53.2M
Free Cash Flow
LINC
LINC
ROCK
ROCK
Q4 25
$25.0M
$26.2M
Q3 25
$2.0M
$64.8M
Q2 25
$-26.1M
$27.3M
Q1 25
$-28.3M
$2.3M
Q4 24
$5.5M
$14.1M
Q3 24
$-13.8M
$60.5M
Q2 24
$-2.7M
$33.5M
Q1 24
$-16.6M
$48.8M
FCF Margin
LINC
LINC
ROCK
ROCK
Q4 25
17.5%
11.7%
Q3 25
1.4%
20.8%
Q2 25
-22.4%
8.8%
Q1 25
-24.1%
0.8%
Q4 24
4.6%
7.8%
Q3 24
-12.0%
21.8%
Q2 24
-2.6%
12.2%
Q1 24
-16.1%
16.7%
Capex Intensity
LINC
LINC
ROCK
ROCK
Q4 25
13.0%
4.1%
Q3 25
15.5%
2.6%
Q2 25
22.7%
5.7%
Q1 25
16.9%
3.9%
Q4 24
20.8%
3.3%
Q3 24
16.9%
1.5%
Q2 24
10.7%
1.1%
Q1 24
1.6%
1.5%
Cash Conversion
LINC
LINC
ROCK
ROCK
Q4 25
3.43×
Q3 25
6.29×
Q2 25
0.19×
1.73×
Q1 25
-4.31×
0.65×
Q4 24
4.43×
Q3 24
1.42×
1.90×
Q2 24
1.13×
Q1 24
2.13×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

LINC
LINC

Transferred Over Time$136.0M95%
Transferred At Point In Time$6.9M5%

ROCK
ROCK

Transferred At Point In Time$183.5M82%
Infrastructure$22.5M10%
Other$18.9M8%

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