Key Decisions Approved

1. Audited Financial Results: The Board approved the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended March 31, 2026. The Statutory Auditors issued an Audit Report with a modified opinion (qualified opinion) on both standalone and consolidated results.

2. Appointment of Internal Auditor: Based on Audit Committee recommendation, the Board approved the appointment of M/s. Niraj Kumar Vishwakarma & Associates, Practicing Cost Management Accountants, as Internal Auditor for Financial Year 2026-27. The firm is Delhi-based with over 9 years of experience in cost auditing, internal controls, and regulatory compliance.

Financial Performance Highlights (Standalone)

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹1,341.545 lakhs (compared to ₹999.352 lakhs in Q4 FY25)
  • Total Income: ₹1,372.236 lakhs
  • Total Expenses: ₹1,410.023 lakhs
  • Loss Before Tax: ₹(377.88) lakhs
  • Loss After Tax: ₹(254.80) lakhs
  • Basic EPS: ₹(0.02)

Financial Year Ended March 31, 2026:

  • Revenue from Operations: ₹4,736.163 lakhs (compared to ₹4,417.280 lakhs in FY25)
  • Total Income: ₹4,803.222 lakhs
  • Total Expenses: ₹4,797.498 lakhs
  • Profit Before Tax: ₹57.24 lakhs (compared to ₹652.93 lakhs in FY25)
  • Profit After Tax: ₹33.54 lakhs (compared to ₹414.55 lakhs in FY25)
  • Basic EPS: ₹0.00

Segment-wise Performance (Standalone)

The company operates in two business segments:

1. Dealing in Essential Items: FY26 revenue ₹4,527.491 lakhs (95.7% of total)

2. Trading Division - Infrastructure: FY26 revenue ₹208.672 lakhs (4.3% of total)

Balance Sheet Position (Standalone as of March 31, 2026)

  • Total Assets: ₹2,501.445 lakhs
  • Total Equity: ₹1,700.316 lakhs
  • Total Liabilities: ₹801.129 lakhs
  • Paid-up Equity Share Capital: ₹1,067.691 lakhs
  • Other Equity: ₹632.625 lakhs

Audit Qualifications and Emphasis Matters

The statutory auditor, A K Bhargav & Co., issued a qualified opinion with the following key issues:

1. Investment Valuation Issue: The company held units of Nakshatra Special Situation Fund amounting to ₹7.50 Cr as at March 31, 2026. The auditor could not obtain sufficient appropriate audit evidence regarding the fair valuation of this investment as required under Ind AS 109, and thus could not determine whether any adjustments were necessary to the carrying amount or the impact on profit and loss.

2. Merger Scheme: The Board/Shareholders approved the proposed Scheme of Merger of GG Engineering Ltd (Transferor Company) with Integra Essentia Ltd (Transferee Company), subject to NCLT approvals. The merger is expected to enhance operational efficiencies and create synergies.

3. Impairment Loss: The company recognized an impairment loss of ₹75 lakh on its investment in an associate entity based on management-certified financial information.

4. Related Party Transactions: The company entered into material related party transactions (inter-corporate deposits, investments) during the year without obtaining requisite shareholder approvals as required under Section 188 of Companies Act, 2013 and Regulation 23 of SEBI LODR Regulations. The company is in the process of obtaining these approvals.

Consolidated Financial Results

For the year ended March 31, 2026, the consolidated results include:

  • Integra Essentia Limited (Parent)
  • Brewtus Beverages Pvt. Ltd. (Associate)

Consolidated FY26 performance:

  • Profit After Tax: ₹32.47 lakhs
  • Total Comprehensive Income: ₹33.81 lakhs
  • Basic EPS: ₹0.00

The associate company contributed a share of loss of ₹(1.42) lakhs for FY26.

Additional Information

  • The Board meeting commenced at 5:50 PM and concluded at 6:40 PM on May 28, 2026
  • Expenses of ₹21.50 lakhs related to right issue of shares were capitalized and adjusted from other equity
  • No investor complaints were pending, received, or disposed of during the quarter
  • The results are available on company website (www.integraessentia.com) and stock exchange websites

Management's View on Audit Qualifications

Management stated that the audit qualification regarding the ₹7.50 Cr investment in Nakshatra Special Situation Fund does not warrant any adjustment to the financial results. They believe the investments were made in the ordinary course of business with proper approvals and do not foresee any diminution in value requiring recognition in the financial results.