{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-24-036333","form_type":"8-K","ticker":"LINC","cik":"0001286613","company_name":"LINCOLN EDUCATIONAL SERVICES CORP","filed_at":"2024-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.473008+00:00","generated_at":"2026-05-31T10:42:47.501559+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Lincoln Educational Q2 revenue +16.1% to $102.9M; raises FY2024 guidance","bullets":["Revenue $102.9M (+16.1% YoY); student starts +12.3%; quarter-end student population +11.4%.","Net loss $0.7M; Adjusted EBITDA $6.2M, more than doubling vs prior year.","Total liquidity >$100M, no debt outstanding; cash flow supports growth.","FY2024 revenue guidance raised to $423-430M; lower end of adj. EBITDA, adj. net income, student starts raised.","New East Point, GA campus student starts exceed full-year plan; Nashville and Levittown relocations on track for H1 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-24-036333","json":"https://secwatch.observer/filing/0001140361-24-036333.json","markdown":"https://secwatch.observer/filing/0001140361-24-036333.md","text":"https://secwatch.observer/filing/0001140361-24-036333.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1286613/000114036124036333/0001140361-24-036333-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1286613/000114036124036333/ef20033735_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:42:47.501559+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}