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<!--REG30 V1.0 (16-10-2025)-->
<xbrli:xbrl xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2025-08-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/Regulation_30_Restructuring/2025-08-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/Regulation_30_Restructuring/2025-08-31/in-capmkt-roles" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink"><link:schemaRef xlink:type="simple" xlink:href="in-capmkt-ent-2025-08-31.xsd"/><xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500338</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-07-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500338</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-07-31</xbrli:startDate><xbrli:endDate>2026-07-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="I_FinancialYear1"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500338</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-07-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="I_FinancialYear2"><xbrli:entity><xbrli:identifier 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scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500338</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-07-31</xbrli:startDate><xbrli:endDate>2026-07-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_FinancialYear2"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500338</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-07-31</xbrli:startDate><xbrli:endDate>2026-07-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_FinancialYear3"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500338</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-07-31</xbrli:startDate><xbrli:endDate>2026-07-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><in-capmkt:ScripCode contextRef="OneI">500338</in-capmkt:ScripCode><in-capmkt:NameOfTheCompany contextRef="OneI">PRISM JOHNSON LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:NSESymbol contextRef="OneI">PRSMJOHNSN</in-capmkt:NSESymbol><in-capmkt:MSEISymbol contextRef="OneI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="OneI">INE010A01011</in-capmkt:ISIN><in-capmkt:TypeOfAnnouncementPertainingToRegulation30Restructuring contextRef="OneD">New</in-capmkt:TypeOfAnnouncementPertainingToRegulation30Restructuring><in-capmkt:TypeOfEventOfAnnouncementPertainingToRegulation30Restructuring contextRef="OneD">Acquisition (including agreement to acquire)</in-capmkt:TypeOfEventOfAnnouncementPertainingToRegulation30Restructuring><in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfBoardMeeting contextRef="OneD">false</in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfBoardMeeting><in-capmkt:DateOfOccurrenceOfEvent contextRef="OneI">2026-07-31</in-capmkt:DateOfOccurrenceOfEvent><in-capmkt:TimeOfOccurrenceOfEvent contextRef="OneD">20:30:00</in-capmkt:TimeOfOccurrenceOfEvent><in-capmkt:DateOfReport contextRef="OneI">2026-07-31</in-capmkt:DateOfReport><in-capmkt:NameOfAcquirer contextRef="OneI">PRISM JOHNSON LIMITED</in-capmkt:NameOfAcquirer><in-capmkt:RelationshipOfAcquirerWithTheListedEntity contextRef="OneD">Listed Entity (self)</in-capmkt:RelationshipOfAcquirerWithTheListedEntity><in-capmkt:NameOfTheTargetEntity contextRef="OneI">Samini Ceramics Limited</in-capmkt:NameOfTheTargetEntity><in-capmkt:TurnoverOfTargetEntity contextRef="OneD" unitRef="INR" decimals="-5">611800000</in-capmkt:TurnoverOfTargetEntity><in-capmkt:ProfitAfterTaxOfTargetEntity contextRef="OneD" unitRef="INR" decimals="-5">-289200000</in-capmkt:ProfitAfterTaxOfTargetEntity><in-capmkt:NetWorthOfTargetEntity contextRef="OneD" unitRef="INR" decimals="-5">219700000</in-capmkt:NetWorthOfTargetEntity><in-capmkt:WhetherTheAcquisitionWouldFallWithinRelatedPartyTransactions contextRef="OneD">false</in-capmkt:WhetherTheAcquisitionWouldFallWithinRelatedPartyTransactions><in-capmkt:WhetherThePromoterOrPromoterGroupOrGroupCompaniesIncludingAssociateOrHoldingOrSubsidiaryOrDirectorOrKMPOrSMPAndItsRelativesHaveAnyInterestInTheEntityBeingAcquired contextRef="OneD">false</in-capmkt:WhetherThePromoterOrPromoterGroupOrGroupCompaniesIncludingAssociateOrHoldingOrSubsidiaryOrDirectorOrKMPOrSMPAndItsRelativesHaveAnyInterestInTheEntityBeingAcquired><in-capmkt:WhetherAcquisitionEventIsDoneAtArmsLength contextRef="OneD">true</in-capmkt:WhetherAcquisitionEventIsDoneAtArmsLength><in-capmkt:IndustryToWhichTheEntityBeingAcquiredBelongs contextRef="OneI">Manufacturer of ceramic tiles.</in-capmkt:IndustryToWhichTheEntityBeingAcquiredBelongs><in-capmkt:ObjectsAndImpactOfAcquisitionIncludingButNotLimitedToDisclosureOfReasonsForAcquisitionOfTargetEntityIfItsBusinessIsOutsideTheMainLineOfBusinessOfTheListedEntity contextRef="OneI">The Company has purchased 52,78,500 equity shares of ₹ 10 each of Samini from M/s Sentini Buildtech LLP, an existing shareholder of Samini, for a total consideration of ₹ 15,30,76,500 

On completion of the Purchase Transaction, the shareholding of the Company in Samini has increased from 90% to 98.5% on a fully diluted basis.</in-capmkt:ObjectsAndImpactOfAcquisitionIncludingButNotLimitedToDisclosureOfReasonsForAcquisitionOfTargetEntityIfItsBusinessIsOutsideTheMainLineOfBusinessOfTheListedEntity><in-capmkt:WhetherAnyGovernmentalOrRegulatoryApprovalsRequiredForTheAcquisition contextRef="OneD">NA</in-capmkt:WhetherAnyGovernmentalOrRegulatoryApprovalsRequiredForTheAcquisition><in-capmkt:WhetherTheAcquisitionTransactionWillBeInTranches contextRef="OneD">false</in-capmkt:WhetherTheAcquisitionTransactionWillBeInTranches><in-capmkt:IndicativeTimePeriodForCompletionOfTheAcquisition contextRef="OneI">The Purchase Transaction is completed on July 31, 2026.</in-capmkt:IndicativeTimePeriodForCompletionOfTheAcquisition><in-capmkt:NatureOfConsiderationForAcquisitionEvent contextRef="OneD">Cash</in-capmkt:NatureOfConsiderationForAcquisitionEvent><in-capmkt:AmountOfCashConsiderationForAcquisitionEvent contextRef="OneD" unitRef="INR" decimals="-5">153100000</in-capmkt:AmountOfCashConsiderationForAcquisitionEvent><in-capmkt:DetailsOfConsiderationForAcquisitionEvent contextRef="OneI">Cash consideration through normal banking channel</in-capmkt:DetailsOfConsiderationForAcquisitionEvent><in-capmkt:CostOfAcquisitionOrThePriceAtWhichTheSharesAreAcquired contextRef="OneD" unitRef="INR" decimals="-5">153100000</in-capmkt:CostOfAcquisitionOrThePriceAtWhichTheSharesAreAcquired><in-capmkt:ExistingPercentageOfShareholdingHeldByAcquirer contextRef="OneI" unitRef="pure" decimals="INF">0.9</in-capmkt:ExistingPercentageOfShareholdingHeldByAcquirer><in-capmkt:PercentageOfControlAcquired contextRef="OneI" unitRef="pure" decimals="INF">0.085</in-capmkt:PercentageOfControlAcquired><in-capmkt:PercentageOfAdditionalSharesAcquiredIfExistingHoldingPersists contextRef="OneI" unitRef="pure" decimals="INF">0.985</in-capmkt:PercentageOfAdditionalSharesAcquiredIfExistingHoldingPersists><in-capmkt:BriefBackgroundAboutTheEntityAcquiredInTermsOfProductsLineOfBusinessAcquired contextRef="OneI">Samini was incorporated on January 11, 2002 under the provisions of the Companies Act, 1956 in the name and style as Sentini Cermica Limited. The name was subsequently changed to Samini Ceramics Limited.

Samini is engaged in the business of manufacturing of ceramic tiles at its plant situated at Vijaywada, Andhra Pradesh.


</in-capmkt:BriefBackgroundAboutTheEntityAcquiredInTermsOfProductsLineOfBusinessAcquired><in-capmkt:DateOfIncorporationForAcquisitionEvent contextRef="OneI">2002-01-11</in-capmkt:DateOfIncorporationForAcquisitionEvent><in-capmkt:DescriptionOfFinancialYear contextRef="I_FinancialYear1">2025-2026</in-capmkt:DescriptionOfFinancialYear><in-capmkt:Turnover contextRef="D_FinancialYear1" unitRef="INR" decimals="-5">611800000</in-capmkt:Turnover><in-capmkt:DescriptionOfFinancialYear contextRef="I_FinancialYear2">2024-2025</in-capmkt:DescriptionOfFinancialYear><in-capmkt:Turnover contextRef="D_FinancialYear2" unitRef="INR" decimals="-5">711300000</in-capmkt:Turnover><in-capmkt:DescriptionOfFinancialYear contextRef="I_FinancialYear3">2023-2024</in-capmkt:DescriptionOfFinancialYear><in-capmkt:Turnover contextRef="D_FinancialYear3" unitRef="INR" decimals="-6">784000000</in-capmkt:Turnover><in-capmkt:CountryInWhichTheAcquiredEntityHasPresence contextRef="OneI">India</in-capmkt:CountryInWhichTheAcquiredEntityHasPresence><in-capmkt:AnyOtherBriefSignificantInformationForTheAcquisition contextRef="OneI">The above transaction does not fall within the scope of a Related Party Transaction (RPT) as defined under the applicable provisions of the SEBI (LODR) Regulations.

However, while making the disclosure, the row “Whether the transaction is done at arm’s length basis” is a mandatory field in the system. Accordingly, “Yes” has been selected, as "Not Applicable" option is not available.</in-capmkt:AnyOtherBriefSignificantInformationForTheAcquisition></xbrli:xbrl>
