Integrated Filing — IndAS



General information about company
Scrip Code 535958
NSE Symbol ESSENTIA
MSEI Symbol NA
ISIN INE418N01035
Name of company INTEGRA ESSENTIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
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 27-May-2025   15:45:00
End date and time of board meeting 27-May-2025   17:00:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-03-31
Indicate Company website link for updated RPT policy of the Company https://www.integraessentia.com/investor-relations/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS
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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 999352000 4417280000
Other income 27506000 67239000
Total income 1026858000 4484519000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 969252000 4301392000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 6316000 0
(d) Employee benefit expense 2144000 8071000
(e) Finance costs 6690000 15266000
(f) Depreciation, depletion and amortisation expense 10215000 38535000
(f) Other Expenses
1 Other Expenses 21335000 55962000
Total other expenses 21335000 55962000
Total expenses 1015952000 4419226000
3 Total profit before exceptional items and tax 10906000 65293000
4 Exceptional items 0 0
5 Total profit before tax 10906000 65293000
6 Tax expense
7 Current tax 6818000 15450000
8 Deferred tax 1970000 8388000
9 Total tax expenses 8788000 23838000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 2118000 41455000
12 Profit (loss) from discontinued operations before tax 80000 322000
13 Tax expense of discontinued operations 20000 81000
14 Net profit (loss) from discontinued operation after tax 60000 241000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 2178000 41696000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 2178000 41696000
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 1067691000 1067691000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0.04
Diluted earnings (loss) per share from continuing operations 0 0.04
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 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.04
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
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 345876000
Capital work-in-progress
Investment property 181627000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 290425000
Trade receivables, non-current
Loans, non-current 349539000
Other non-current financial assets 97000
Total non-current financial assets 640061000
Deferred tax assets (net)
Other non-current assets 1070000
Total non-current assets 1168634000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 674228000
Cash and cash equivalents 0
Bank balance other than cash and cash equivalents 1123000
Loans, current 48498000
Other current financial assets 560000
Total current financial assets 724409000
Current tax assets (net) 317547000
Other current assets
Total current assets 1041956000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2210590000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1067691000
Other equity 629787000
Total equity attributable to owners of parent 1697478000
Non controlling interest
Total equity 1697478000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 43358000
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 non-current financial liabilities 43358000
Provisions, non-current 239000
Deferred tax liabilities (net) 8051000
Deferred government grants, Non-current
Other non-current liabilities 1356000
Total non-current liabilities 53004000
Current liabilities
Current financial liabilities
Borrowings, current 220758000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4192000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 168997000
Total Trade payable 173189000
Other current financial liabilities 32320000
Total current financial liabilities 426267000
Other current liabilities 18391000
Provisions, current 1000
Current tax liabilities (Net) 15449000
Deferred government grants, Current
Total current liabilities 460108000
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 513112000
Total equity and liabilites 2210590000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Dealing in Essential Items 963086000 4049249000
2 Trading Division - Infrastructutre 36266000 368030000
Total Segment Revenue 999352000 4417279000
Less: Inter segment revenue
Revenue from operations 999352000 4417279000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Dealing in Essential Items 23457000 104708000
2 Trading Division - Infrastructutre 328000 11180000
Total Profit before tax 23785000 115888000
i. Finance cost 6690000 6690000
ii. Other Unallocable Expenditure net off Unallocable income 6189000 6189000
Profit before tax 10906000 65293000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Dealing in Essential Items 0 0
2 Trading Division - Infrastructutre 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Dealing in Essential Items 0 0
2 Trading Division - Infrastructutre 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments



Other Comprehensive Income
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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
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
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
5 Total Other comprehensive income



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 65293000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -283856000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -142068000
Adjustments for decrease (increase) in other non-current assets -10000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -293646000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -215799000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 38535000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 42216000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -939060000
Net cash flows from (used in) operations -873767000
Dividends received 0
Interest paid -15266000
Interest received 0
Income taxes paid (refund) 36839000
Other inflows (outflows) of cash -15960000
Net cash flows from (used in) operating activities -911300000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment -188116000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 65878000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 295170000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 42216000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 15960000
Net cash flows from (used in) investing activities 231108000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 486672000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 190349000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 15265000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 661756000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -18436000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -18436000
Cash and cash equivalents cash flow statement at beginning of period 19559000
Cash and cash equivalents cash flow statement at end of period 1123000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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-Mar-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 INTEGRA ESSENTIA LIMITED PANKAJ KUMAR SHARMA COMPANY SECRETARY Remuneration NA 389000 63000 63000
2 INTEGRA ESSENTIA LIMITED SHWETA SINGH DIRECTOR Remuneration NA 281000 0 55000
3 INTEGRA ESSENTIA LIMITED DEEPAK KUMAR GUPTA DIRECTOR Remuneration NA 600000 90000 90000
4 INTEGRA ESSENTIA LIMITED GUNJAN JHA DIRECTOR Remuneration NA 65000 0 0
5 INTEGRA ESSENTIA LIMITED SONI KUMARI DIRECTOR Remuneration NA 65000 0 0
6 INTEGRA ESSENTIA LIMITED MANOJ KUMAR SHARMA DIRECTOR Remuneration NA 444000 62000 72000
7 INTEGRA ESSENTIA LIMITED MANOJ KUMAR SHARMA DIRECTOR Loan NA 30000 140000 110000
8 INTEGRA ESSENTIA LIMITED VISHESH GUPTA PROMOTER Remuneration NA 620000 94000 91000
Total value of transaction during the reporting period 2494000