Unaudifed results sept 2026

INCAP LIMITED APTS' # 1-58,NIDAMANUR, Phones: 91-866-2842571,2842479 VIJAYAWADA-521104. AssessmentProcessTransformsSystems ANDHRAPRADESH ISO9001:2015 StandardsAccreditationCouncilfor INDIA Assessment Services Providers E-mail: vjwincap@hotmail.com www.incaplimited.in GINL32101AP1990PLG011311 INCAP/BSE/2026-27 /384 Dated 31'tOctober, 2026 Bombay Stock Exchange, 215t Floor, P.J.Tower, DalaIStreet, Mumabi. DearSir, Sub: Submission of Unaudited financial Results- Reg. -x-x-x- We are herewith enclosing the unaudited financial results for the year 2026-2027 2nd Quarter ended on so= September, 2026, Cashflow Statement and Limited Review Report. t6.cro . Meeting commenced at 11.00 and concluded at This isfor your information and record. INCAP LIMITED CIN : L32101AP1990PLCOl1311 1-58, NIDAMANUR, VIJAYAWADA-521104, ANDHRAPRADESH UNAUDITEDFINANCIALRESULTSFORQUARTERENDEDON30THSEPTEMBER,2026 (Amount Rs.InLakhs) QUARTERENDED 6MONTHSENDED YEARENDED 01-07-2026TO 01-04-2026TO 01-07-2025TO 01-04-2026TO 01-04-2025TO 01-04-2025TO 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 PARTICULARS (UNAUDITED) (UNAUDITED) (UNAUDITED) (UNAUDITED) (UNAUDITED) (AUDITED) I Revenuefrom Operations ONe tht eS ra Il ne cs o/ mIn ecomefrom Operations 996. -39 541. -50 623 3. .1 16 1,537. -89 1,620 3. .0 21 3,16 16 3. .7 63 II T Eo xt pa el nI sn ec somefrom Operations (I) 996.39 541.50 626.30 1,537.89 1,623.22 3,180.40 Costofmaterials consumed 651.16 392.30 496.87 1,043.46 1,278.65 2,347.32 Purchasesofstock intrade - 326.60 199.26 326.60 201.76 198.50 ChangesinInventories 194.35 (316.76) (235.23) (122.42) (194.55) 18.41 Employee benefit expenses 55.52 53.91 53.47 109.43 112.18 236.67 FinanceCost 6.67 6.64 13.76 13.31 26.36 33.43 Depreciation andamortisation 9.06 8.91 16.75 17.98 25.16 50.32 Other Expenses 66.18 58.81 59.30 124.99 121.54 244.60 Total Expenses(II) 982.94 530.41 604.18 1,513.35 1,571.10 3,129.25 Profit / (Loss)from operations before II VII e Ex xc ce ep pt ti io on na al II tt ee mm ss (1- II) 13.45 11.09 22.12 24.54 52.12 51.15 Profit / (Loss)before extra ordinary items VV I a En xd trata ox rd( in"I ar- yIV I) tems 13.45 11.09 22.12 24.54 52.12 51.15 V" Profit / (Loss)before tax(V-VI) 13.45 11.09 22.12 24.54 52.12 51.15 V"I Taxexpenses (1)Current tax - - - - - 14.11 XIX OP(2 r t) o hf eD it re /f Ce ( or Lr me od s ps ret )a hfox er nsth ive ep Ie nr cio od me(V" -V"I) 13- .45 11- .09 22.- 12 24- .54 52.- 12 333 .. 73 13 A.(i)Items that will not bereclassified to profit orloss(net oftax) - - - - - - B.(i)Itemsthat will bereclassified to items that will bereclassified to profit or loss - - - - - - Total Comprehensive Income after tax (XI- XI X") 13.45 11.09 22.12 24.54 52.12 33.71 X" PaidupEquityShareCapital 513.32 513.32 513.32 513.32 513.32 513.32 EarningsperEquity Share Basic&Diluted Notes: 1.Theabove resultswere reviewed bythe Audit Committee andtaken on record bythe Boardof Directors ofthe Company at itsmeeting held on31stOctober, 2026. Thefinancial results for the quarter ended onSeptember 30,2026 hasbeen subjected to limited review byth_e _ Company's Statutory Auditors. Date: 31stOctober, 2026 Place: Vijayawada -- ----- ----------- INCAP LIMITED STATEMENT OFASSETSAND LIABILITIESASAT30-09-2026 (Rs InLakhs) Particulars 30-09-2026 31-03-2026 I. Assets Non Current Assets (a)Property, Plant and Machinery 667.48 684.24 (b)Capital Work inProgress (c)Investment Property (d)Goodwill (e)Other Intangible Assets (f) Intangible Assets Under Development (h) Financial Assets (i) Investments 257.09 257.09 (ii) Trade Receviables - (iii) Loans 302.56 1.71 (iv) Others (to be specified) - (i) Deferred TaxAssets (net) (j)Other Non Current Assets 60.64 9.85 Current Assets - (a)Inventories 400.84 616.69 (b)Financial Assets (i) Investments (ii) Trade Receviables 1,305.92 743.75 (iii) Cashand CashEquivalents 8.82 273.87 (iv) Bank Balances other than (iii) above (v) Loans (iv) Others (to bespecified) (c)Current TaxAssets (net) 15.97 1.27 (d)Other Current Assets 142.37 174.73 TOTALASSETS II. EQUITYAND LIABILITIES Equity (a)Equity Share Capital 513.32 513.32 (b) Other Equity 1,116.68 1,092.14 LIABILITIES 1,630.00 1,605.46 Non-Current Liabilities (a)Financial Liabilities (i) Borrowings 19.27 31.39 (ii) Trade Payables (iii) Other Financial Liabilites (other than those specified in item (b) to bespecified) (b) Provisions (c) Deferred Tax Liabilities (Net) 28.24 28.24 (d) Other non-current Liabilities Current Liabilities 47.51 59.63 (a)Financial Liabilities (i) Borrowings 314.49 50.43 (ii) Trade Payables 750.13 569.66 (iii) Other Financial Liabilites (other than those specified in item (b) to bespecified) (b) Other Current Liabilities 214.43 408.30 (c) Provisions 205.13 69.72 (d) Current TaxLiabilities (Net) TOTAL EQUITYAND LIABILITIES 3,161.69 _ll_ 2~0 Date: 31st October, 2026 r fO"NAr{.~ t'r / Place: Vijayawada MANAGING [ E OR INeAP LIMITED 1-58 Nidamanur, Vijayawada -521104 CASHFLOW5TATEMENT FORTHEQUARTERANDYEARENDED30TH SEPTEMBER,2026 (Amount Rs In Lakhs) PARTICULARS 30-Sep-26 31-Mar-26 A CASHFLOWFROMOPERATINGACTIVITIES: 24.54 32.27 Net Profit After Taxand Extraordinary Items Adjustments - 17.44 Taxexpenses 17.98 50.32 Depreciation and Amortisation - (0.06) (Profit)/Loss on saleof Property, Plant and Equipment 13.31 33.43 Finance Costs - (0.48) Interest Received 0.68 (11.92) Unrealised foreign exchange (gain) / loss 56.51 120.99 Operating Profit Before Working Capital Changes Adjustments for Working CaQital Changes: 215.85 (387.66) Decrease/{Increase) in Inventories (562.16) 704.22 Decrease/{Increase) inTrade Receivables (300.85) (0.18) Decrease/{Increase) in Loans and Advances (50.79) 1.16 Decrease/{Increase) inOther Non-Current Assets 32.36 (111.97) Decrease/{Increase) inOther Current Assets (14.70) (27.55) Decrease/{Increase) inOther Current TaxAssets (net) 180.47 (84.29) Increase /(Decrease) inTrade Payables 135.41 3.27 Increase /(Decrease) inProvisions (Current) (193.87) 307.17 Increase /(Decrease) inOther Current Liabilities (558.28) 404.19 ADJUSTMENTSINWORKING CAPITAL (501.77) 525.18 CashGenerated from Operations - (14.11) Income TaxPaid/Provided {A} (501.77) 511.07 Net CashFrom Operating Activities - B CASHFLOWFROMINVESTINGACTIVITIES: (1.22) (1.50) Purchase of Fixed assets Investment incompany - 0.08 Saleof FixedAssets - 0.48 Interest Received {B} (1.22) " (0.93) Net CashUsedInInvesting activities - - C CASHFLOWFROM FINANCINGACTIVITIES: 251.25 (457.62) Availment/{Repayment) of Borrowings - (51.33) Proposed Dividend (13.31) (33.43) Interest Paidon Borrowings {C} 237.94 (542.38) Net CashUsedin Financing Activities (265.05) (32.24) D NETINCREASE/{DECREASE)INCASHAND CASHEQUIVALENTS 273.87 306.11 CashandCashEquivalents at the beginning of the period 8.82 273.87 CashandCashEquivalents at the end of the period (265.05) (32.24) NETINCREASE/(DECREASE)INCASHAND CASHEQUIVALENTS 0.20 0.15 Cashon hand 8.63 273.72 Balances held with banks 8.82 273.87 Cashand cashequivalents asrestated Thisisthe CashFlowStatement referred toinourreport ofeven date Date :31-10-2026 Place: Vijayawada UMAMAHESWARA RAO & CO., CHARTERED ACCOUNTANTS PARTNERS V.V.S. RAVI, B.Com., A.C.S., F.C.A. A. RAKESH BHANU, B.Com., F.C.A. G. SIVARAMAKRISHNA PRASAD, B.Com, F.C.A. A. ADITYAP AVAN KUMAR, M.Com, F.C.A..,. L. SHYAMA PRASAD, B.Com., F.C.A. G. KOTESWARA RAO, B.Com., F.C.A. R.R. DAKSHINA MURTHY, B.Com., F.C.A., D.I.S.A. S. HSY SARMA, B.Com., F.C.A. P. KISHORE, B.Com., F.C.A., D.I.S.A. INDIA¢ G. H. KRISHNA SAI, B.Com., L.L.B., F.C.A., D.I.R.M. N. MUKTESWARA RAO, B.Com,, F.C.A., D.I.S.A. B. RADHAKRISHNA, B.Sc.. F.C.A. S. CHANDRASEKHARA SAI KRISHNA, B.A., F.C.A. G. BABUS RIKAR, B.Com., F.C.A. Limited Review Report Weh ave reviewed the accompanying statement of unaudited financial results of M/s. INCAP LIMITED, 1-58, Nidamanuru, Vijayawada- 521104 for the period ended 30th September, 2026. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our res [Showing first 8,000 characters — download PDF for full document]