Integrated Filing — IndAS



General information about company

Scrip Code 535958
NSE Symbol ESSENTIA
MSEI Symbol NOTLISTED
ISIN INE418N01035
Name of company INTEGRA ESSENTIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-05-2026   17:50:00
End date and time of board meeting 28-05-2026   18:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,415.45 47,361.63
Other income 306.91 670.58
Total income 13,722.36 48,032.21
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 14,068.59 47,125.23
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (808.99) (981.67)
(d) Employee benefit expense 12.34 63.50
(e) Finance costs 97.54 324.68
(f) Depreciation, depletion and amortisation expense (36.01) 239.90
(f) Other Expenses
1 Other Expenses 766.77 1,203.34
Total other expenses 766.77 1,203.34
Total expenses 14,100.24 47,974.98
3 Total profit before exceptional items and tax (377.88) 57.23
4 Exceptional items 0.00 0.00
5 Total profit before tax (377.88) 57.23
6 Tax expense
7 Current tax (61.28) 53.72
8 Deferred tax (62.16) (30.37)
9 Total tax expenses (123.44) 23.35
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (254.44) 33.88
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.93 (1.41)
16 Total profit (loss) for period (253.51) 32.47
17 Other comprehensive income net of taxes 2.57 1.34
18 Total Comprehensive Income for the period (250.94) 33.81
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 10,676.91 10,676.91
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 6,315.29
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.02 0
Diluted earnings (loss) per share from continuing operations -0.02 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.02 0
Diluted earnings (loss) per share from continuing and discontinued operations -0.02 0
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 50.88
Capital work-in-progress
Investment property 1,727.81
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,119.33
Trade receivables, non-current
Loans, non-current 3.39
Other non-current financial assets
1 Other non-current financial assets 6.47
Total of other non-current financial assets 6.47
Total non-current financial assets 1,129.19
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 10.65
Total of other non-current assets 10.65
Total non-current assets 2,918.53
2 Current assets
Inventories 981.67
Current financial asset
Current investments 0.00
Trade receivables, current 13,608.30
Cash and cash equivalents 4.41
Bank balance other than cash and cash equivalents 0.00
Loans, current 1,421.33
Other current financial assets
Total of other current financial assets 3,257.96
Total current financial assets 18,292.00
Current tax assets (net)
Other current assets
1 Other current assets 2,809.87
Total of other current assets 2,809.87
Total current assets 22,083.54
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 25,002.07
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10,676.91
Other equity 6,315.29
Total equity attributable to owners of parent 16,992.20
Non controlling interest
Total equity 16,992.20
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 572.21
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 572.21
Provisions, non-current 1.18
Deferred tax liabilities (net) 50.94
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 11.30
Total of other non-current liabilities 11.30
Total non-current liabilities 635.63
Current liabilities
Current financial liabilities
Borrowings, current 3,788.62
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 157.59
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,724.94
Total Trade payable 2,882.53
Other current financial liabilities
1 Other current financial liabilities 244.18
Total of other current financial liabilities 244.18
Total current financial liabilities 6,915.33
Other current liabilities 372.86
1 Other current liabilities 372.86
Total of other current liabilities 372.86
Provisions, current 0.00
Current tax liabilities (Net) 86.05
Deferred government grants, Current
Total current liabilities 7,374.24
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 8,009.87
Total equity and liabilites 25,002.07
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Dealing in Essential Items 12,857.16 45,274.91
2 Trading Division - Infrastructure 0.0055829 2,086.72
Total Segment Revenue 13,415.45 47,361.63
Less: Inter segment revenue
Revenue from operations 13,415.45 47,361.63
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Dealing in Essential Items 156.38 1,204.97
2 Trading Division - Infrastructure (0.53) 13.11
Total Profit before tax 155.85 1,218.08
i. Finance cost 97.54 324.68
ii. Other Unallocable Expenditure net off Unallocable income 436.19 836.16
Profit before tax (377.88) 57.24
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Dealing in Essential Items 0.00 0.00
2 Trading Division - Infrastructure 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Dealing in Essential Items 0.00 0.00
2 Trading Division - Infrastructure 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (2.57) (1.34)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2.57 1.34



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 57.23
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 981.67
Adjustments for decrease (increase) in trade receivables, current (6,866.01)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 365.64
Adjustments for decrease (increase) in other non-current assets (0.91)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,329.65)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 170.40
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 239.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 194.40
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 314.50
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 253.79
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.79
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (1.34)
Other adjustments for non-cash items (15.81)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,201.79)
Net cash flows from (used in) operations (6,144.56)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 23.34
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (6,167.90)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1.19
Proceeds from sales of investment property 1,774.76
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 2,555.66
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 253.79
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 194.40
Net cash flows from (used in) investing activities 4,777.42
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 21.50
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,719.68
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 314.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,383.68
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (6.80)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (6.80)
Cash and cash equivalents cash flow statement at beginning of period 11.21
Cash and cash equivalents cash flow statement at end of period 4.41





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 A K Bhargav & Co. Yes 31-03-2027


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 48,032.22 48,032.22
2 Total Expenditure 47,974.98 47,974.98
3 Net Profit/(Loss) 32.47 32.47
4 Earnings Per Share 0 0
5 Total Assets 25,002.07 25,002.07
6 Total Liabilities 25,002.07 25,002.07
7 Net Worth 16,992.20 16,992.20


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) The Company has held units of Nakshatra Special Situation Fund amounting to Rs. 7.50 Cr as at March 31, 2026. The valuation of such investment is requited to be carried out at fair value in accordance with Indian Accounting Standard (Ind AS) 109 — Financial Instruments.

In the absence of sufficient appropriate audit evidence regarding the fair valuation of the aforesaid investment, we were unable to determine whether any adjustments were necessary to the carrying amount of the investment as at March 31, 2026, the resultant impact on fair value changes recognized in the Statement of Profit and Loss and the related disclosures in the financial statements.”
Textual Information(2) NA
Textual Information(3) The qualification arises from the audit report on the consolidated financial results of Integra Essentia Limited ("the Parent" / "the Company") and its subsidiaries and associates (together, "the Group"), and traces to (a) the qualified opinion expressed by the statutory auditor of the Parent, a component of the Group, in respect of units of Nakshatra Special Situation Fund held by the Company amounting to Rs. 7.50 Cr as at March 31, 2026.

The management has assessed the aforesaid matter as it pertains to the Company and is of the view that the same do not warrant any adjustment to the standalone financial results for the quarter and year ended March 31, 2026. The investments were made in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals. Based on its present assessment, the management considers the carrying values of such investments and the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results.

Accordingly, in the management's view, the impact of the aforesaid qualification is presently not ascertainable / quantifiable and, based on the information available as on date, the same is not expected to have any material adverse impact on the standalone financial results of the Company for the quarter and year ended March 31, 2026.
Textual Information(4) NA
Textual Information(5) In the absence of sufficient appropriate audit evidence regarding the fair valuation of the aforesaid investment, we were unable to determine whether any adjustments were necessary to the carrying amount of the investment as at March 31, 2026, the resultant impact on fair value changes recognized in the Statement of Profit and Loss and the related disclosures in the financial statements.”


Signatories detail

Name of CEO / Managing director Deepak Kumar Gupta
Name of CFO Atul Sharma
Name of audit committee chairman Gunjan Jha
Name of statutory auditor Arun Kumar Bhargav
Name of other signatory, if any, with designation
Place Delhi
Date 28-05-2026