Unaudited financial Results for the 1st quarter of 2026-2027

INeAP LIMITED A"PTS # 1-58.NIDAMANUR. Phones: 91-866-2842571, 2842479 VIJAYAWADA - 521104. ANDHRA PRADESH A.S-seMmeMtProceuTWlSfoansS,$tenlS ISOtof)1:201·5 St&nd_at'dSACC'leditatfonCOUncilfor INDIA Asse$Slflent$&MessPtO\'}ljef5 E-mail: vjwincap@hotmai/.com www.incaplimited.in CIN L32101AP1990PLC011311 INCAP/BSE/2026-27/364 Dated1'tAugust, 2026 BombayStockExchange, 21't Floor,P.J.Tower, DalalStreet, Mumabi. DearSir, Sub: Submissionof Unaudited financial Results- Reg. -x-x-x- We areherewith enclosingthe unaudited financial resultsfor the year2026-2027 1'tQuarter endedon30th June,2026,Cashflow Statement and Limited ReviewReport. 16 . Meeting commenced at 11.15andconcluded at 1,5; Thisisfor your information andrecord. INeAP LIMITED CIN : L32101AP1990PLCOl1311 1-58, NIDAMANUR, VIJAYAWADA-521104, ANDHRAPRADESH UNAUDITEDFINANCIALRESULTSFORQUARTERENDEDON30THJUNE,2026 (Amount Rs.InLakhs) QUARTEERNDED 3MONTHSENDED YEARENDED 01-04-2026 TO 01-01-2026 TO 01-()4-2025 TO 01-04-2026 TO 01-04-2025 TO 01-04-2025 TO 30-06-2026 31-03-2026 30-06-2025 30-06-2026 30-06-2025 31-03-2026 PARTICULARS (UNAUDITED) (UNAUDITED) (UNAUDITED) (UNAUDITED) (UNAUDITED) (AUDITED) I Revenuefrom Operations NetSales/ Incomefrom Operations 541.50 818.69 996.84 541.50 996.84 3,166.73 Other Income - (2.51) 0.07 - 0.07 13.67 Total Incomefrom Operations (I) 541.50 816.18 996.91 541.50 996.91 3,180.40 II Expenses Costof materials consumed 392.30 634.17 781.77 392.30 781.77 2,347.32 Purchasesofstock intrade 326.60 - 2.50 326.60 2.50 198.50 ChangesinInventories (316.76) 49.33 40.69 (316.76) 40.69 18.41 Employee benefit expenses 53.91 67.42 58.71 53.91 58.71 236.67 FinanceCost 6.64 2.35 12.60 6.64 12.60 33.43 Depreciation andamortisation 8.91 12.56 -8.40 8.91 8.40 50.32 Other Expenses 58.81 65.18 62.25 58.81 62.25 244.60 Total Expenses(II) 530.41 831.01 966.92 530.41 966.92 3,129.25 Profit / (Loss)from operations before III exceptional Items (I-II) 11.09 (14.83) 29.99 11.09 29.99 51.15 IV Exceptional Items Profit / (Loss)before extra ordinary items V andtax(III-IV) 11.09 (14.83) 29.99 11.09 29.99 51.15 VI Extraordinary Items VII Profit / (Loss)before tax (V-VI) 11.09 -14.83 29.99 11.09 29.99 51.15 VIII Taxexpenses (1)Current tax - - - - - 14.11 (2)Deferred tax - - - - - 3.33 IX Profit / (Loss)for the period (VII-VIII) 11.09 (14.83) 29.99 11.09 29.99 33.71 X Other Comprehensive Income A.(i)Itemsthat will not bereclassified to profit or loss(net oftax) - - - - - - B.(i)Itemsthat will bereclassified to items that will bereclassified to profit or loss - - - - - - Total Comprehensive Income after tax (XI- XI XII) 11.09 -14.83 29.99 11.09 29.99 33.71 PaidupEquityShareCapital (Facevalue of XII Rs.lO/- each) 513.32 513.32 513.32 513.32 513.32 513.32 Earningsper EquityShare Basic&Diluted Notes: 1.Theabove results were reviewed bythe Audit Committee andtaken on record bythe Boardof Directors ofthe Company at itsmeeting held on 1stAugust, 2026. Thefinancial results for the quarter ended onJune30,2026hasbeen subjected to limited review bythe Company's Statutory Auditors. Date: 1stAugust, 2026 Place: Vijayawada INeAP LIMITED STATEMENT OFASSETSAND LIABILITIESASAT30-06-2026 Date: 1stAugust, 2026 Place: Vijayawada INeAP LIMITED 1-58 Nidamanur, Vijayawada -521104 CASHFLOWSTATEMENT FORTHEQUARTERANDYEARENDED30THJUNE,2026 (Amount Rs.In Lakhs) PARTICULARS 31-Mar-26 31-Mar-25 A CASHFLOWFROMOPERATINGACTIVITIES: Net Profit After Taxand Extraordinary Items 11.09 32.27 Adjustments - - Taxexpenses - 17.44 Depreciation and Amortisation 8.91 50.32 (Profit)/Loss on saleof Property, Plant and Equipment - (0.06) Finance Costs 6.64 33.43 Interest Received (0.48) Unreallsed foreign exchange (gain) / loss 0.27 (11.92) Operating Profit Before Working Capital Changes 26.91 120.99 Adjustments for Working Ca!1italChanges: Decrease/(Increase) in Inventories (157.86) (387.66) Decrease/(Increase) inTrade Receivables (35.69) 704.22 Decrease/(Increase) in Loansand Advances (300.37) (0.18) Decrease/(Increase) inOther Non-Current Assets 0.69 1.16 Decrease/(Increase) inOther Current Assets 46.36 (111.97) Decrease/(Increase) inOther Current TaxAssets (net) (14.11) (27.55) Increase /(Decrease) inTrade Payables 43.69 (84.29) Increase /(Decrease) in Provisions (Current) 67.32 3.27 Increase I(Decrease) inOther Current Liabilities (158.33) 307.17 ADJUSTMENTSINWORKING CAPITAL (508.31) 404.19 CashGenerated from Operations (481.40) 525.18 Income TaxPaid/Provided (14.11) Net CashFrom Operating Activities B CASHFLOWFROMINVESTINGACTIVITIES: (A} (481.40) 511.07 Purchase of Fixed assets Investment incompany (1.22) (1.50) Saleof FixedAssets Interest Received 0.08 0.48 Net CashUsed InInvesting activities C CASHFLOWFROMFINANCINGACTIVITIES: {B} (1 -.22) (0 -.93) Availment/(Repayment) of Borrowings Proposed Dividend 224.05 (457.62) - (51.33) Interest Paidon Borrowings (6.64) (33.43) Net CashUsedinFinancing Activities {C} 217.41 (542.38) D NETINCREASE/(DECREASE)INCASHAND CASHEQUIVALENTS (265.20) (32.24) Cashand CashEquivalents at the beginning of the period 273.87 306.11 Cashand CashEquivalents at the end of the period 8.66 273.87 NETINCREASE/(DECREASE)INCASHAND CASHEQUIVALENTS Cashon hand (265.20) (32.24) Balances held with banks 0.24 0.15 8.43 273.72 Cashand cashequivalents asrestated 8.66 273.87 This15the CashFlowStatement referred toInourreport ofeven date Date :01-08-2026 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. ADITYA PAVAN 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. 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. BABU SRIKAR, B.Com., F.C.A. LIMITED REVIEW REPORT We have reviewed the accompanying statement of unaudited financial results of M/s. INCAP LIMITED, 1-58, Nidamanuru, Vijayawada – 521104 for the period ended 30th June, 2026. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, Engagements to Review Financial Statements issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. UDIN: 26234083CCUVFV1762 Place : Guntur Date : 01-08-2026 HEAD OFFICE HYDERABAD # 1205, 11th Floor, Vasavi MPM Grand, Ameerpet x Roads, Hyderabad – 500 073, Tel : 040- 23751833, Fax : 23751823, e-mail: ucohyd@umrcas.com BRANCHES: GUNTUR D.No. 29-7-656, 3rd Floor, 1/16th Lane, Brodipet, Guntur – 522 002, Tel: 0863- 2355986, 2241392, Fax: 2354524, e-mail: ucognt@yahoo.co.in HYDERABAD 1 # 1205, 11th Floor, Vasavi MPM Grand, Ameerpet x Roads, Hyderabad – 500 073, T [Showing first 8,000 characters — download PDF for full document]