Incap Ltd

Dividend record date

• Record date for dividend for year 2025-2026 fixed as 18 September 2026.

Book closure and AGM details

• Book closure from 19 Sep 2026 to 22 Sep 2026 (inclusive).
• AGM date on 26 September 2026.
• Record date of 18 September 2026 for voting and dividend entitlements.
• Dividend for the year 2025-2026 referenced in the filing.

Meeting Details

• Date: August 1, 2026.

Key Agenda Items

• Consider and approve unaudited Q1 2026-27 financial results for quarter ended June 30, 2026.

Other Notes

• No additional material notes disclosed in the filing.

Dematerialisation/rematerialisation status

• No dematerialisation/rematerialisation requests were received during the quarter.

Price movement clarification

• Clarification to BSE on Incap Ltd share price movement.
• All information is in the public domain; no price-sensitive information pending under Regulation 30 LODR.
• Price rise is market-driven; no internal announcements expected to justify it.
• Company will continue disclosures as per Regulation 30 LODR.
• Signed by Managing Director C. Neelima; DIN 02737481; dated 1 July 2026.

Financial Performance 📊

• Q3 FY2025-26 revenue from operations rose to Rs 728.04 lakh from Rs 623.16 lakh QoQ.
• Total income for Q3 was Rs 741.01 lakh versus Rs 626.30 lakh in Q2.
• Cost of materials consumed decreased to Rs 434.50 lakh in Q3 from Rs 496.87 lakh in Q2.
• Employee benefit expenses increased to Rs 57.07 lakh in Q3 from Rs 53.47 lakh in Q2.
• Finance cost declined to Rs 4.72 lakh in Q3 from Rs 13.76 lakh in Q2.
• EBITDA and PAT for Q3 were Rs 13.88 lakh, down from Rs 22.12 lakh in Q2.
• Basic and diluted EPS for Q3 stood at Rs 0.58.

Cash Flow & Capex

• Net cash from operations was Rs 8.07 lakh in 9 months ended Dec 2025.
• Capex was Rs 1.50 lakh in 9 months ended Dec 2025, down from Rs 428.15 lakh year ago.
• Net cash used in financing activities was Rs 419.59 lakh in 9 months ended Dec 2025.
• Cash and cash equivalents declined to Rs 8.18 lakh as of Dec 31, 2025, from Rs 306.11 lakh at Mar 31, 2025.

Audit & Approvals

• Results were unaudited and subject to limited review by auditors with no material misstatements.
• Board approved financial results on January 31, 2026.

Business Model

• INCAP Limited operates in manufacturing, generating revenue primarily from product sales and related services.

Financial Performance 📊

• Q3 FY2025-26 revenue from operations rose QoQ to Rs 728.04 lakh from Rs 623.16 lakh.
• Q3 total income increased to Rs 741.01 lakh versus Rs 626.30 lakh in Q2.
• Q3 EBITDA declined to Rs 13.88 lakh from Rs 22.12 lakh in the previous quarter.
• Q3 profit after tax was Rs 13.88 lakh, down from Rs 22.12 lakh in Q2.
• Nine months ended Dec 31, 2025 revenue from operations was Rs 2,348.05 lakh, down YoY from Rs 2,863.77 lakh.
• Nine months PAT declined to Rs 66.00 lakh from Rs 87.96 lakh YoY.

Cost and Expenses

• Cost of materials consumed decreased QoQ to Rs 434.50 lakh from Rs 496.87 lakh.
• Employee benefit expenses rose slightly QoQ to Rs 57.07 lakh from Rs 53.47 lakh.
• Finance cost declined QoQ to Rs 4.72 lakh from Rs 13.76 lakh.

Cash Flow & Capital Structure

• Net cash from operations was Rs 8.07 lakh in 9M FY2025-26 versus negative Rs 211.32 lakh last year.
• Capex was Rs 1.50 lakh in 9M FY2025-26, down from Rs 428.15 lakh in prior year.
• Net cash used in financing activities was Rs 419.59 lakh in 9M FY2025-26, mainly for borrowings repayment.
• Cash and cash equivalents declined to Rs 8.18 lakh as of Dec 31, 2025 from Rs 306.11 lakh at period start.
• Paid-up equity share capital remained Rs 513.32 lakh with face value Rs 10 per share.

Other Information

• Earnings per share (basic and diluted) for Q3 FY2025-26 was Rs 0.58.
• Results were unaudited and subject to limited review by statutory auditors.
• No exceptional or extraordinary items reported in the quarter or nine months.