{"url_path":"/sec/igc/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 Exhibits**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1326205/0001185185-26-001885-index.html","accession_number":"0001185185-26-001885","cik":"0001326205","ticker":"IGC","issuer_name":"IGC Pharma, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1326205/0001185185-26-001885-index.html","primary_entity_key":"0001326205","primary_entity_name":"IGC Pharma, Inc."},"word_count":1361,"has_tables":true,"body_markdown":"**Item\n6. Exhibits**\n\n \n\n**Exhibit**\n \n \n\n**Number**\n \n**Exhibit\nDescription**\n\n**3.1**\n \n[Amended and\nRestated Articles of Incorporation of the Registrant, as amended on August 1, 2012 (incorporated by reference to Exhibit 3.1 to the\nCompany’s Current Report on Form 8-K filed on August 6, 2012).](http://www.sec.gov/Archives/edgar/data/1326205/000118518512001643/ex3-1.htm)\n\n**3.2**\n \n[Articles of\nAmendment to the Company’s Amended and Restated Articles of Incorporation filed with the State Department of Assessments and\nTaxation of Maryland on March 7, 2023 (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K\nfiled on March 21, 2023).](http://www.sec.gov/Archives/edgar/data/1326205/000118518523000238/ex_490458.htm)\n\n**3.3**\n \n[By-laws of\nthe Registrant (incorporated by reference to Exhibit 3.2 to the Company’s Post-Effective Amendment No.1 to Form S-3 filed on\nJanuary 22, 2021).](http://www.sec.gov/Archives/edgar/data/1326205/000118518521000102/ex_222077.htm)\n\n**3.4**\n \n[Amendment to\nthe Amended and Restated Articles of Incorporation of the Registrant as amended on August 2, 2014 (incorporated by reference to Exhibit\n3.3 to the Company’s Post-Effective Amendment No.1 to Form S-3 filed on January 22, 2021).](http://www.sec.gov/Archives/edgar/data/1326205/000118518521000102/ex_222078.htm)\n\n**3.5**\n \n[Amendment to\nthe Bylaws of the Company dated March 2, 2023 (incorporated by reference to Exhibit 3.2 to the Company’s Current Report on\nForm 8-K filed on March 21, 2023).](http://www.sec.gov/Archives/edgar/data/1326205/000118518523000238/ex_490459.htm)\n\n**10.1**\n \n[Subscription Agreement, among the Company and the Investors (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on January 5, 2026).](https://www.sec.gov/Archives/edgar/data/1326205/000118518526000032/igcex10-1.htm)\n\n**10.2**\n \n[Securities Purchase Agreement, dated March 5, 2026, by and between IGC Pharma, Inc. and Vanquish Funding Group Inc (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on March 11, 2026).](https://www.sec.gov/Archives/edgar/data/1326205/000118518526000846/igcex10-1.htm)\n\n**10.3**\n \n[Promissory Note, dated March 5, 2026, issued by IGC Pharma, Inc. to Vanquish Funding Group Inc. in the aggregate principal amount of $353,050 (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on March 11, 2026).](https://www.sec.gov/Archives/edgar/data/1326205/000118518526000846/igcex10-2.htm)\n\n**10.4**\n \n[Loan Agreement, dated February 2, 2026, by and between IGC Pharma, Inc. and ODK Capital LLC (incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K filed on March 11, 2026).](https://www.sec.gov/Archives/edgar/data/1326205/000118518526000846/igcex10-3.htm)\n\n**31.1***\n \n[Rule 13a-14(a)\n/ 15d-14(a) Certification of Chief Executive Officer.](igcex31-1.htm)\n\n**31.2***\n \n[Rule 13a-14(a)\n/ 15d-14(a) Certification of Principal Financial Officer.](igcex31-2.htm)\n\n**32.1****\n \n[Certifications pursuant\nto 18 U.S.C. §1350.](igcex32-1.htm)\n\n**101.INS***\n \nInline\nXBRL Instance Document.\n\n**101.SCH***\n \nInline\nXBRL Taxonomy Extension Schema Document.\n\n**101.CAL***\n \nInline\nXBRL Taxonomy Extension Calculation Linkbase Document.\n\n**101.LAB***\n \nInline\nXBRL Taxonomy Extension Label Linkbase Document.\n\n**101.PRE***\n \nInline\nXBRL Taxonomy Extension Presentation Linkbase Document.\n\n**101.DEF***\n \nInline\nXBRL Taxonomy Extension Definition Linkbase Document.\n\n**104***\n \nCover\nPage Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n\n \n\n*\nFiled\nherewith.\n\n \n\n**\nFurnished\nherewith.\n\n \n\n|\nMarch 31, 2026, Form 10-Q\n\n \n\n34\n\n[Table of Contents](#TableOfContents) \n\n \n\n**SIGNATURES**\n\n \n\nPursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by\nthe undersigned thereunto duly authorized.\n\n \n\n \n**IGC\nPHARMA, INC.**\n\n \n \n \n\nDate:\nMay 15, 2026\nBy:\n/s/\nRam Mukunda\n\n \n \nRam\nMukunda\n\n \n \n\nPresident\nand Chief Executive Officer\n\n(Principal\nExecutive Officer)\n\n \n \n \n\nDate:\nMay 15, 2026\nBy:\n/s/\nClaudia Grimaldi\n\n \n \nClaudia\nGrimaldi\n\n \n \n\nVice-President\n& Chief Compliance Officer\n\n(Principal\nFinancial Officer)\n\n \n\n|\nMarch 31, 2026, Form 10-Q\n\n \n\n \n\n \n\n \n\n35\n\n \n\nOn March 5, 2026, the Company entered into a Securities Purchase Agreement (the “VFG Purchase Agreement”) with Vanquish Funding Group Inc. (“VFG”), pursuant to which the Company issued a promissory note (the “VFG Note”) with a principal amount of approximately $353 thousand, maturing on February 28, 2027. The VFG Note was issued with an original issue discount of approximately $46 thousand and debt issuance costs of approximately $25 thousand, resulting in net proceeds of approximately $282 thousand. The Company may prepay the VFG Note in full at any time. Upon the occurrence and continuation of an event of default, VFG may convert outstanding amounts into shares of the Company’s common stock at 75% of the lowest trading price during the ten trading days preceding conversion, subject to a 4.99% beneficial ownership limitation and a 19.99% share issuance cap unless stockholder approval is obtained.\n\nThe Company determined that the conversion feature requires bifurcation as an embedded derivative under ASC 815-15. As of March 31, 2026, the derivative liability was recorded at a fair value of approximately $27 thousand. The total debt discount of approximately $98 thousand, comprising the original issue discount, derivative liability, and debt issuance costs, is being amortized to interest expense over the term of the VFG Note using the effective interest method. For the three months ended March 31, 2026, amortization of debt discount was approximately $10 thousand. As of March 31, 2026, the carrying amount of the VFG Note was approximately $265 thousand, net of an unamortized debt discount of approximately $88 thousand, and the fair value of the derivative liability was approximately $27 thousand, with no change during the 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