5359582026-01-012026-03-315359582026-03-315359582025-03-315359582025-04-012026-03-315359582026-01-012026-03-31in-capmkt:OtherExpenses1Member5359582025-04-012026-03-31in-capmkt:OtherExpenses1Member5359582026-03-31OtherNoncurrentFinancialAssetsDomain15359582026-03-31OtherNoncurrentAssetsDomain15359582026-03-31OtherCurrentFinancialAssetsDomain15359582026-03-31OtherCurrentFinancialAssetsDomain25359582026-03-31OtherCurrentAssetsDomain15359582026-03-31OtherNoncurrentLiabilitiesDomain15359582026-03-31OtherCurrentFinancialLiabilitiesDomain15359582026-03-31OtherCurrentLiabilitiesDomain15359582026-01-012026-03-31in-capmkt:ReportableSegments1Member5359582026-01-012026-03-31in-capmkt:ReportableSegments2Member5359582025-04-012026-03-31in-capmkt:ReportableSegments1Member5359582025-04-012026-03-31in-capmkt:ReportableSegments2Member5359582026-01-012026-03-31in-capmkt:ReportableSegments1Member5359582026-01-012026-03-31in-capmkt:ReportableSegments2Member5359582025-04-012026-03-31in-capmkt:ReportableSegments1Member5359582025-04-012026-03-31in-capmkt:ReportableSegments2Member5359582026-01-012026-03-31in-capmkt:ReportableSegments1Member5359582026-03-31in-capmkt:ReportableSegments1Member5359582026-01-012026-03-31in-capmkt:ReportableSegments2Member5359582026-03-31in-capmkt:ReportableSegments2Member5359582026-01-012026-03-31in-capmkt:ReportableSegments1Member5359582026-03-31in-capmkt:ReportableSegments1Member5359582026-01-012026-03-31in-capmkt:ReportableSegments2Member5359582026-03-31in-capmkt:ReportableSegments2Member5359582026-01-012026-03-31RelatedPartyTransactionDomain15359582025-12-31RelatedPartyTransactionDomain15359582026-03-31RelatedPartyTransactionDomain15359582026-01-012026-03-31RelatedPartyTransactionDomain25359582025-12-31RelatedPartyTransactionDomain25359582026-03-31RelatedPartyTransactionDomain25359582026-01-012026-03-31RelatedPartyTransactionDomain35359582025-12-31RelatedPartyTransactionDomain35359582026-03-31RelatedPartyTransactionDomain35359582026-01-012026-03-31RelatedPartyTransactionDomain45359582025-12-31RelatedPartyTransactionDomain45359582026-03-31RelatedPartyTransactionDomain45359582026-01-012026-03-31RelatedPartyTransactionDomain55359582025-12-31RelatedPartyTransactionDomain55359582026-03-31RelatedPartyTransactionDomain55359582026-01-012026-03-31RelatedPartyTransactionDomain65359582025-12-31RelatedPartyTransactionDomain65359582026-03-31RelatedPartyTransactionDomain65359582026-01-012026-03-31RelatedPartyTransactionDomain75359582025-12-31RelatedPartyTransactionDomain75359582026-03-31RelatedPartyTransactionDomain75359582026-01-012026-03-31AuditorDomain15359582026-01-012026-03-31in-capmkt:AuditedMember5359582026-03-31in-capmkt:AuditedMember5359582026-01-012026-03-31in-capmkt:AdjustedMember5359582026-03-31in-capmkt:AdjustedMember5359582026-01-012026-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares535958ESSENTIANOTLISTEDINE418N01035INTEGRA ESSENTIA LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-23INRLakhsQuarterlyFourth quarterMulti segment2026-05-2817:50:002026-05-2818:40:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2026-05-28https://www.integraessentia.com/falsetrue2026-01-012026-03-31AuditedStandalone134154500030691000137223600001406859000-8089900012340009754000-3601000766780001410025000-377890000-37789000-6092000-6216000-123080000-254810000000-25481000257000-2522400010676910001-0.02-0.0200-0.02-0.022025-04-012026-03-31AuditedStandalone473616300067058000480322100004712523000-981670006350000324680002399000012033300047974970005724000057240005406000-303700023690000335500000003355000134000348900010676910001632625000000000Other Expenses76678000Other Expenses12033300050880001727810000011317100033900064700011415700010650002930910009816700001360830000441000014213300032579600018292000002809870002208354000250144500010676910006326250001700316000170031600057221000572210001180005094000113100063564000378862000157590002724940002882530002820500069532000037285000049600007375650008011290002501445000Other non-current financial assets647000Other non-current assets1065000Asset Classified as held for sale325771000Other current financial assets25000Other current assets280987000Other non-current liabilities1131000Other current financial liabilities28205000Other current liabilities37285000Dealing in Essential Items1285716000Trading Division - Infrastructutre55829000Dealing in Essential Items4527491000Trading Division - Infrastructutre2086720001341545000473616300013415450004736163000Dealing in Essential Items15638000Trading Division - Infrastructutre-53000Dealing in Essential Items120497000Trading Division - Infrastructutre1311000155850001218080009754000324680004361900083616000-377880005724000Dealing in Essential Items0Trading Division - Infrastructutre0000Dealing in Essential Items0Trading Division - Infrastructutre0000098167000-686601000036564000124000000-1329650000170040000239900000019440000031450000002537900000045000-179000-15810000-619921000-61419700000023700000-616567000000000000119000177254000000000000000025556500000025379000019440000477519000000021500000001719680000003145000000138368000-6800000-6800001121000441000-257000-13400000257000134000Integra Essentia Ltd******PANKAJ KUMAR SHARMA******Company Secretary and Compliance OfficerRemunerationNA437000870000Integra Essentia Ltd******DEEPAK KUMAR GUPTA******Whole Time Director & CEORemunerationNA5400009000090000Integra Essentia Ltd******MANOJ KUMAR SHARMA******Whole-time directorRemunerationNA4890008800073000Integra Essentia Ltd******SHWETA SINGH******Whole-time directorRemunerationNA124000770000Integra Essentia Ltd******MANOJ KUMAR SHARMA******Whole-time directorLoanApproved7700080000143000Integra Essentia Ltd******Vrindaa Advanced Materials Limited******Related PartyLoanApproved521995000117050000120065000Integra Essentia Ltd******Vrindaa Advanced Materials Limited******Related PartyPurchase of goods or servicesApproved99700000-712560000623362000AuditedQualified opinionA K Bhargav & Co.true2027-03-3148032220004803222000479749800047974980003354000335400000250144500025014450002501445000250144500017003160001700316000The 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. <br /> <br /> 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.”Qualified opinionWhether appeared first timeNAThe qualification arises from the audit report on the standalone financial results of Integra Essentia Limited ("the Company") in respect of units of Nakshatra Special Situation Fund held by the Company amounting to Rs. 7.50 Cr as at March 31, 2026. <br /> <br /> 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. <br /> <br /> 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.NAIn 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.”Deepak Kumar GuptaAtul SharmaGunjan JhaArun Kumar BhargavDelhi2026-05-2800000