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LINCOLN EDUCATIONAL SERVICES CORP（LINC）とRepay Holdings Corp（RPAY）の財務データ比較。上の社名をクリックして会社を切り替えられます
LINCOLN EDUCATIONAL SERVICES CORPの直近四半期売上が大きい（$142.9M vs $78.6M、Repay Holdings Corpの約1.8倍）。LINCOLN EDUCATIONAL SERVICES CORPの純利益率が高く（8.9% vs -178.3%、差は187.2%）。LINCOLN EDUCATIONAL SERVICES CORPの前年同期比売上増加率が高い（19.7% vs 0.4%）。LINCOLN EDUCATIONAL SERVICES CORPの直近四半期フリーキャッシュフローが多い（$25.0M vs $23.2M）。過去8四半期でLINCOLN EDUCATIONAL SERVICES CORPの売上複合成長率が高い（17.6% vs -1.3%）
リンカーン・テックはアメリカの営利高等職業教育機関グループで、本社はニュージャージー州パーシッパニーに置かれています。コロラド州、コネチカット州、ジョージア州など計12の州にキャンパスを展開し、全キャンパスはリンカーン教育サービス公社が所有・運営しており、就職に直結した高等職業教育を提供しています。
Repay Holdings Corpは北米を主要市場とする決済テクノロジー企業で、小売、医療、自動車サービス、電子商取引などの業種の企業向けに、クレジット・デビットカード決済処理、ACH送金、POSシステム連携を含む統合決済ソリューションを提供し、顧客の業務効率化を支援しています。
LINC vs RPAY — 直接比較
損益計算書 — Q4 FY2025 vs Q4 FY2025
| 指標 | | |
|---|---|---|
| 売上 | $142.9M | $78.6M |
| 純利益 | $12.7M | $-140.1M |
| 粗利率 | 62.3% | 74.2% |
| 営業利益率 | 12.4% | -182.2% |
| 純利益率 | 8.9% | -178.3% |
| 売上前年比 | 19.7% | 0.4% |
| 純利益前年比 | 85.9% | -3304.1% |
| EPS（希薄化後） | $0.41 | $-1.68 |
緑 = その指標でリード。会計年度がずれている場合は期間が異なる場合あり
8四半期 売上・利益トレンド
並べて比較する四半期履歴。決算期がずれていても暦四半期で整列
| Q4 25 | $142.9M | $78.6M | ||
| Q3 25 | $141.4M | $77.7M | ||
| Q2 25 | $116.5M | $75.6M | ||
| Q1 25 | $117.5M | $77.3M | ||
| Q4 24 | $119.4M | $78.3M | ||
| Q3 24 | $114.4M | $79.1M | ||
| Q2 24 | $102.9M | $74.9M | ||
| Q1 24 | $103.4M | $80.7M |
| Q4 25 | $12.7M | $-140.1M | ||
| Q3 25 | $3.8M | $-6.4M | ||
| Q2 25 | $1.6M | $-102.3M | ||
| Q1 25 | $1.9M | $-7.9M | ||
| Q4 24 | $6.8M | $-4.1M | ||
| Q3 24 | $4.0M | $3.2M | ||
| Q2 24 | $-682.0K | $-4.1M | ||
| Q1 24 | $-214.0K | $-5.2M |
| Q4 25 | 62.3% | 74.2% | ||
| Q3 25 | 59.5% | 74.4% | ||
| Q2 25 | 59.8% | 75.7% | ||
| Q1 25 | 59.7% | 75.9% | ||
| Q4 24 | 62.2% | 76.3% | ||
| Q3 24 | 58.0% | 77.8% | ||
| Q2 24 | 55.7% | 78.2% | ||
| Q1 24 | 58.4% | 76.2% |
| Q4 25 | 12.4% | -182.2% | ||
| Q3 25 | 4.4% | -3.9% | ||
| Q2 25 | 2.5% | -138.7% | ||
| Q1 25 | 2.9% | -4.7% | ||
| Q4 24 | 9.2% | -1.5% | ||
| Q3 24 | 5.1% | -0.9% | ||
| Q2 24 | -1.1% | -4.6% | ||
| Q1 24 | -0.4% | -3.1% |
| Q4 25 | 8.9% | -178.3% | ||
| Q3 25 | 2.7% | -8.3% | ||
| Q2 25 | 1.3% | -135.2% | ||
| Q1 25 | 1.7% | -10.3% | ||
| Q4 24 | 5.7% | -5.3% | ||
| Q3 24 | 3.5% | 4.1% | ||
| Q2 24 | -0.7% | -5.4% | ||
| Q1 24 | -0.2% | -6.5% |
| Q4 25 | $0.41 | $-1.68 | ||
| Q3 25 | $0.12 | $-0.08 | ||
| Q2 25 | $0.05 | $-1.15 | ||
| Q1 25 | $0.06 | $-0.09 | ||
| Q4 24 | $0.22 | $-0.04 | ||
| Q3 24 | $0.13 | $0.03 | ||
| Q2 24 | $-0.02 | $-0.04 | ||
| Q1 24 | $-0.01 | $-0.06 |
貸借対照表と財務力
直近四半期の流動性・レバレッジ・純資産のスナップショット
| 指標 | | |
|---|---|---|
| 現金・短期投資手元流動性 | $28.5M | $115.7M |
| 総負債低いほど良い | — | $280.1M |
| 株主資本純資産 | $199.7M | $484.4M |
| 総資産 | $493.2M | $1.2B |
| 負債/資本比率低いほどレバレッジが低い | — | 0.58× |
8四半期トレンド — 暦四半期で整列
| Q4 25 | $28.5M | $115.7M | ||
| Q3 25 | $13.5M | $95.7M | ||
| Q2 25 | $16.7M | $162.6M | ||
| Q1 25 | $28.7M | $165.5M | ||
| Q4 24 | $59.3M | $189.5M | ||
| Q3 24 | $54.0M | $168.7M | ||
| Q2 24 | $67.0M | $147.1M | ||
| Q1 24 | $68.6M | $128.3M |
| Q4 25 | — | $280.1M | ||
| Q3 25 | — | $279.5M | ||
| Q2 25 | — | $279.0M | ||
| Q1 25 | — | $497.6M | ||
| Q4 24 | — | $496.8M | ||
| Q3 24 | — | $496.2M | ||
| Q2 24 | — | $435.6M | ||
| Q1 24 | — | $434.9M |
| Q4 25 | $199.7M | $484.4M | ||
| Q3 25 | $185.9M | $616.9M | ||
| Q2 25 | $180.7M | $633.7M | ||
| Q1 25 | $177.8M | $755.7M | ||
| Q4 24 | $178.3M | $761.3M | ||
| Q3 24 | $170.0M | $754.7M | ||
| Q2 24 | $164.9M | $815.4M | ||
| Q1 24 | $164.5M | $813.8M |
| Q4 25 | $493.2M | $1.2B | ||
| Q3 25 | $466.9M | $1.3B | ||
| Q2 25 | $447.3M | $1.4B | ||
| Q1 25 | $427.4M | $1.5B | ||
| Q4 24 | $436.6M | $1.6B | ||
| Q3 24 | $404.0M | $1.6B | ||
| Q2 24 | $366.4M | $1.5B | ||
| Q1 24 | $355.2M | $1.5B |
| Q4 25 | — | 0.58× | ||
| Q3 25 | — | 0.45× | ||
| Q2 25 | — | 0.44× | ||
| Q1 25 | — | 0.66× | ||
| Q4 24 | — | 0.65× | ||
| Q3 24 | — | 0.66× | ||
| Q2 24 | — | 0.53× | ||
| Q1 24 | — | 0.53× |
キャッシュフローと資本効率
再投資後に実際に生み出すキャッシュ。純利益より操作が難しい
| 指標 | | |
|---|---|---|
| 営業キャッシュフロー直近四半期 | $43.5M | $23.3M |
| フリーキャッシュフロー営業CF - 設備投資 | $25.0M | $23.2M |
| FCFマージンFCF / 売上 | 17.5% | 29.6% |
| 設備投資強度設備投資 / 売上 | 13.0% | 0.1% |
| キャッシュ転換率営業CF / 純利益 | 3.43× | — |
| 直近12ヶ月FCF直近4四半期 | $-27.3M | $90.7M |
8四半期トレンド — 暦四半期で整列
| Q4 25 | $43.5M | $23.3M | ||
| Q3 25 | $23.9M | $32.2M | ||
| Q2 25 | $299.0K | $33.1M | ||
| Q1 25 | $-8.4M | $2.5M | ||
| Q4 24 | $30.3M | $34.3M | ||
| Q3 24 | $5.6M | $60.1M | ||
| Q2 24 | $8.3M | $31.0M | ||
| Q1 24 | $-14.9M | $24.8M |
| Q4 25 | $25.0M | $23.2M | ||
| Q3 25 | $2.0M | $32.1M | ||
| Q2 25 | $-26.1M | $33.0M | ||
| Q1 25 | $-28.3M | $2.4M | ||
| Q4 24 | $5.5M | $34.0M | ||
| Q3 24 | $-13.8M | $59.8M | ||
| Q2 24 | $-2.7M | $30.5M | ||
| Q1 24 | $-16.6M | $24.7M |
| Q4 25 | 17.5% | 29.6% | ||
| Q3 25 | 1.4% | 41.3% | ||
| Q2 25 | -22.4% | 43.6% | ||
| Q1 25 | -24.1% | 3.0% | ||
| Q4 24 | 4.6% | 43.5% | ||
| Q3 24 | -12.0% | 75.6% | ||
| Q2 24 | -2.6% | 40.7% | ||
| Q1 24 | -16.1% | 30.6% |
| Q4 25 | 13.0% | 0.1% | ||
| Q3 25 | 15.5% | 0.2% | ||
| Q2 25 | 22.7% | 0.1% | ||
| Q1 25 | 16.9% | 0.2% | ||
| Q4 24 | 20.8% | 0.3% | ||
| Q3 24 | 16.9% | 0.3% | ||
| Q2 24 | 10.7% | 0.6% | ||
| Q1 24 | 1.6% | 0.1% |
| Q4 25 | 3.43× | — | ||
| Q3 25 | 6.29× | — | ||
| Q2 25 | 0.19× | — | ||
| Q1 25 | -4.31× | — | ||
| Q4 24 | 4.43× | — | ||
| Q3 24 | 1.42× | 18.52× | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
財務フロー比較
売上 → 粗利 → 営業利益 → 純利益のサンキー図
セグメント別売上内訳
LINC
| Transferred Over Time | $136.0M | 95% |
| Transferred At Point In Time | $6.9M | 5% |
RPAY
| Sales Channel Directly To Consumer | $69.4M | 88% |
| Other | $6.8M | 9% |
| Sales Channel Through Intermediary | $2.3M | 3% |
