INCON ENGINEERS LIMITED UNAUDITED FINANCIAL RESULTS FOR PERIOD ENDED SEPTEMBER 30, 2026

Financial Performance Summary (Amount in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹26.50
  • Other income: ₹4.02
  • Total income: ₹30.52
  • Total expenses: ₹35.58
  • Loss before exceptional items and tax: Not quantified separately
  • Exceptional loss: ₹5.06
  • Loss before tax: ₹5.08
  • Tax expense: ₹0.00
  • Loss after tax: ₹5.08
  • Total comprehensive income: ₹5.06
  • Basic and diluted EPS: -₹0.12

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹26.50
  • Other income: ₹7.64
  • Total income: ₹30.10
  • Total expenses: ₹53.58
  • Loss before exceptional items and tax: Not quantified separately
  • Exceptional loss: ₹19.49
  • Loss before tax: ₹19.44
  • Tax expense: ₹0.00
  • Loss after tax: ₹19.44
  • Total comprehensive income: ₹19.44
  • Basic and diluted EPS: -₹0.45

Comparative Figures (Half Year Ended September 30, 2025):

  • Revenue from operations: ₹20.18
  • Other income: ₹7.40
  • Total income: ₹27.42
  • Loss after tax: ₹18.26
  • Basic and diluted EPS: -₹0.42

Year Ended March 31, 2026 (Audited):

  • Total income: ₹43.55
  • Loss after tax: ₹42.57
  • Basic and diluted EPS: -₹0.98

Balance Sheet Position (As at September 30, 2026)

Assets:

  • Total assets: ₹142.83
  • Non-current assets: ₹103.37
  • Property, plant and equipment: ₹102.18
  • Other financial assets: ₹1.19
  • Current assets: ₹39.46
  • Inventories: ₹0.33
  • Cash and cash equivalents: ₹21.46
  • Other financial assets: ₹10.11
  • Current tax assets: ₹2.16
  • Other current assets: ₹5.40

Liabilities and Equity:

  • Total equity: -₹97.17
  • Equity share capital: ₹571.38
  • Other equity: -₹668.55
  • Non-current liabilities: ₹162.81
  • Borrowings: ₹157.60
  • Provisions: ₹5.21
  • Current liabilities: ₹77.19
  • Borrowings: ₹42.56
  • Trade payables: ₹1.84
  • Other financial liabilities: ₹26.02
  • Other current liabilities: ₹5.66
  • Provisions: ₹1.11

Comparative Position (As at March 31, 2026):

  • Total assets: ₹54.57
  • Total equity: -₹77.73
  • Non-current liabilities: ₹107.92
  • Current liabilities: ₹24.38

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash flow from operating activities: -₹22.10
  • Net cash flow from investing activities: -₹56.06
  • Net cash flow from financing activities: ₹97.07
  • Net increase in cash and cash equivalents: ₹18.91
  • Cash and cash equivalents at beginning: ₹2.55
  • Cash and cash equivalents at end: ₹21.46

Auditor's Review and Governance

The unaudited financial results were reviewed by Brahmayya & Co., Chartered Accountants, who issued a limited review report dated November 12, 2026. The auditors concluded that nothing came to their attention causing them to believe that the statement contains any material misstatement.

The results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 12, 2026.

Additional Notes

  • The company follows the same accounting policies as declared in annual accounts for year ended March 31, 2026
  • The Chief Operating Decision Maker reviews business performance at overall company level as one segment
  • Paid-up equity share capital: ₹571.38 lakh (face value ₹10 per share)
  • The results have been subjected to limited review by the company's auditors