Outcome of Board Meeting

5th November, 2026 The Listing Department, The Manager The Manager, The Calcutta Stock Exchange Ltd. Department of Corporate Listing Department, 7, Lyons Range, Services, National Stock Exchange of India Ltd. Kolkata – 700001 BSE Limited Exchange Plaza, P. J. Towers, Dalal Street, Bandra Kurla Complex, Bandra (East), Mumbai - 400001 Mumbai - 400051 Scrip Code- 022035 Scrip Code- 531241 Symbol- LINC Dear Sir / Madam, Sub: Declaration of Un-audited Financial Results for the quarter and half year ended 30th September 2026 This is to inform that Board of Directors of the Company at its meeting held today i.e. Thursday, 5th November, 2026, inter-alia approved the following: Pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015, the Un-audited Financial Results (Standalone and Consolidated) for the quarter and half year ended 30th September, 2026. A copy of Limited Review Report given by our Auditors, M/s. Singhi & Co., Chartered Accountants, on the Financial Results (Standalone and Consolidated) of the Company is also enclosed. The meeting commenced at 3:30 P.M. and concluded at 5.35 P.M. This is for your information and records. Thanking You Yours faithfully For LINC LIMITED DIPANKAR DE Company Secretary Linc Limited (CIN: L36991WB1994PLC065583) A: Aurora Water Front, 18th Floor, GN 34/1, Sector-V, Salt Lake, Kolkata- 700091 W.B., India. T: -91 33-6826 2100 W: www.linclimited.com, E: linc@linclimited.com 161, Sarat Bose Road Sln g fiz GZ 0 . Kolkata-700 026, (India) T +91(0)33-2419 6000/01/02 Chartered Accountants E kolkata@singhico.com www:singhico.com Limited Review Report on the Quarterly and Year-to-date Unaudited Standalone Financial Results of Linc Limited pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended Review Report to, The Board of Directors, Linc Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of M’s. Linc Limited for the quarter and half year ended September 30, 2026 including the Statement of Assets and Liabilities as on that date and the Statement of Cash Flows for the half year ended on that date together with notes thereon (hereinafter referred to as ‘the Statement), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (‘the Listing Regulation’). 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors in their meeting held on November 5, 2026, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of the Chartered Accountant of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principle laid down in the applicable Indian Accounting Standards (‘Ind AS’) as prescribed under Section 133 of the Companies Act, 2013, as amended read with relevant rules issued there under and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Listing Regulation, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Singhi & Co. Chartered Accountants Firm Registration No.302049E B Dhkians. (Ankit Dhelia) Partner Membership No. 069178 UDIN: 266 641 8 LMCRCFO2LY Place: Kolkata Dated: November 5, 2026 Offices: Kolkata, Delhi NCR, Mumbai, Chennai, Bengaluru, Pune & Raipur Linc Limited Regd. Off: Aurora Water Front, 18th Floor, GN-34/1, Saltiake, Sector-V, Kolkata - 700 091, Phone: 033-6826 2100 Corporate Identity Number: L36991WB1994PLC065583, E-mail: investors@linclimited.com, Website: www.linclimited.com Statement of Unaudited Standalone Financial Results for the Quarter and Half Year Ended September, 2026 (Rs. in Lakhs) S| Quarter ended Half year ended Year Ended Particulars 30.09.26 30.06.26 30.09.25 30.09.26 | 30.09.25 31.03.26 No., (Unaudited)| (Unaudited) | (Unaudited) | (Unaudited)| (Unaudited)| _(Audited) 1|a. Revenue from Operations 14,844.10 | 13,564.65| 13,563.05| 28,408.75 | 26,993.45 | 53,207.47 b. Other Income 138.43 50.22 236.86 188.65 363.53 878.52 Total Income 14,982.53 [ 13,614.87 | 13,799.91 | 28,597.40 | 27,356.98 | 54,085.99 2|Expenses a. Cost of Material Consumed 3,596.38 2,847.01 2,455.78 | 6,543.39 | 547367 10,487.37 b. Purchase of Stock-in-Trade 7,230.63 6,896.37 5,889.72 | 14,127.00 | 11,571.49 | 22,786.71 c. Changes in inventories of Finished goods, stock-in-trade and work in progress (1,133.86)| (1,023.19) (56.93) (2,157.05), (468.12), (662.71) d. Employee Benefits Expense 2,267.86 2,078.11 2,074.10 | 4,345.97 | 4,107.47 8,139.20 e. Finance Cost 56.43 46.74 45.34 103.17 95.77 210.31 f. Depreciation and amortisation expense 403.10 364.70 370.16 767.80 734.81 1,465.41 g. Other Expenses 2,110.19 1.621.681 167240 | 373180 3507.91 6,731.13 Total Expenses 14,530.73 | 12,931.35 [ 12,450.57 | 27,462.08 | 25,023.00 | 49,158.42 3|Profit/ (Loss) before Exceptional Items and Tax (1-2) 451.80 683.52 1,349.34 | 1,135.32| 2,333.98 4,927.57 4|Exceptional items - - - - - - 5|Profit/ (Loss) before Tax (3-4) 451.80 683.52 1,349.34 | 1,135.32| 2,333.98 4,927.57 6| Tax Expenses a. Current Tax 128.50 191.00 367.00 319.50 637.00 1,248.50 b. Income Tax for earlier years - - - - - 0.67 . Deferred Tax (9.19) (17.78) (34.05) (26.97) (52.16) 17.54 Total Tax Expenses 119.31 173.22 332.95 202,53 584.84 1,266.71 7|Profit (Loss) for the period (5-6) 332.49 510.30 1,016.39 842.79 | 1,749.14 3,660.86 8|Other Comprehensive Income (Net of tax) a. Items that will not be reclassified subsequently to (5.32)] (5.33)] (7.19) (10.65) (14.37), (21.30) profit or loss (net of tax) b. Items that will be reclassified subsequently to - = - - - - profit or loss (net of tax) 9|Total Comprehensive Income for the period (7+8) 32717 504.97 1,009.20 83214 | 1,734.77 3,639.56 [ Comprising Profit/ (Loss) for the period (after tax) and Other Comprehensive Income (after tax) | 10|Paid up Equity Share Capital (Face Value - Rs.5/- each) 2,974.46 2,974.46 297446 | 297446 | 2,974.46 2,974.46 11|Other Equity 23,145.27 12|Earnings per Equity Share-not annualised (Amount in Rs.) (a) Basic : 0.56 0.86 1.71 1.42 294 6.15 (b) Diluted : 0.56 0.86 1.71 1.42 294 6.15 Notes: 1. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 5th November, 2026. Limited Review of these results as required under Regulation 33 of the SEBI (Listing and other Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors. 2 The Statement of Standalone Assets and Liabilities as on 30th September, 2026 and Standalone Statement [Showing first 8,000 characters — download PDF for full document]