Key Decisions and Approvals

  • The Board of Directors meeting was held on May 28, 2026, commencing at 5:50 PM and concluding at 6:40 PM.
  • The Board approved the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended March 31, 2026.
  • Based on the recommendation of the Audit Committee, the Board approved the appointment of M/s. Niraj Kumar Vishwakarma & Associates, Practicing Cost Management Accountants, as the Internal Auditor of the Company for the Financial Year 2026–27.

Financial Results Overview (Standalone)

Quarterly Performance (Figures in ₹ Lakhs)

| Particulars | Q4 FY26 (Mar 31, 2026) | Q3 FY26 (Dec 31, 2025) | Q4 FY25 (Mar 31, 2025) |

| Total Income | 13,722.36 | 14,165.32 | 10,268.58 |

| Total Expenses | 14,100.23 | 13,953.19 | 10,159.52 |

| Profit/(Loss) Before Tax | (377.88) | 212.13 | 109.06 |

| Tax Expense/(Benefit) | (123.08) | 85.31 | 87.87 |

| Net Profit/(Loss) for the period | (254.80) | 126.82 | 21.19 |

| Total Comprehensive Income | (252.23) | 124.90 | 21.78 |

Annual Performance (FY26 vs FY25) (Figures in ₹ Lakhs)

| Particulars | FY26 (Mar 31, 2026) | FY25 (Mar 31, 2025) |

| Total Income | 48,032.22 | Not fully disclosed in provided data |

| Total Expenses | 47,974.98 | Not fully disclosed in provided data |

| Profit Before Tax | 57.24 | 652.93 |

| Tax Expense | 23.70 | 238.38 |

| Net Profit for the year | 33.54 | 414.55 |

| Total Comprehensive Income | 34.88 | Not disclosed in provided data |

Auditor's Report and Qualifications

The Statutory Auditors, M/s. A K Bhargav & Co., Chartered Accountants (FRN: 034063N), issued a Qualified Opinion on both the standalone and consolidated financial results. The key basis for qualification:

  • Investment Valuation Issue: The Company held units of Nakshatra Special Situation Fund amounting to ₹7.50 Crore as at March 31, 2026. The auditors could not obtain sufficient appropriate audit evidence regarding the fair valuation of this investment in accordance with Ind AS 109. The impact on the carrying amount of the investment, fair value changes in P&L, and related disclosures could not be determined.
  • Emphasis of Matters:
  • Proposed Merger: The Board/Shareholders approved a scheme to merge GG Engineering Ltd. (Transferor Company) with Integra Essentia Ltd. (Transferee Company), subject to NCLT approval. The merger aims to enhance operational efficiencies and synergies.
  • Impairment of Investment: The Company recognized an impairment loss of ₹75 lakh on its investment in an associate entity (Brewtus Beverages Pvt. Ltd.), based on management-certified financial information.
  • Related Party Transactions: The Company entered into material related party transactions (inter-corporate deposits, investment acquisitions) requiring shareholder approval under Companies Act, 2013 and SEBI LODR Regulation 23. The Company was in the process of obtaining these approvals as of the results approval date. The auditors were unable to determine the impact of this matter.
  • The auditors confirmed an unmodified opinion was issued on the company's full annual financial statements dated May 28, 2026.

Segment Reporting (Standalone)

The company operates in two segments:

1. Dealing in Essential Items

2. Trading Division - Infrastructure

Segment Revenue (₹ Lakhs)

| Segment | Q4 FY26 | Q3 FY26 | Q4 FY25 | FY26 | FY25 |

| Essential Items | 13,415.45 | 14,005.37 | 9,993.52 | 47,361.63 | 44,172.80 |

| Infrastructure | 558.29 | 1,191.78 | 362.66 | 2,086.72 | 3,680.30 |

| Total | 13,973.74 | 15,197.15 | 10,356.18 | 49,448.35 | 47,853.10 |

Major Customer Concentration

For Q4 FY26, revenue from three customers in the essential items segment represented approximately ₹1,547.88 Lakhs, ₹1,520.62 Lakhs, and ₹1,467.83 Lakhs of total revenue.

Key Balance Sheet Items (Standalone as of Mar 31, 2026)

(Figures in ₹ Lakhs)

| Particulars | Mar 31, 2026 | Mar 31, 2025 |

| Total Assets | 25,014.45 | 22,105.90 |

| • Property, Plant & Equipment | 50.88 | 3,458.76 |

| • Investment Property | 1,727.81 | 1,816.27 |

| • Investments | 1,131.71 | 2,904.25 |

| • Trade Receivables | 13,608.30 | 6,742.28 |

| • Inventories | 981.67 | - |

| • Asset Classified as Held for Sale | 3,257.71 | - |

| Total Equity | 17,003.16 | 16,973.97 |

| • Equity Share Capital | 10,676.91 | 10,676.91 |

| • Other Equity | 6,326.25 | 6,297.06 |

| Total Liabilities | 8,011.29 | 5,131.93 |

| • Borrowings (Non-Current + Current) | 4,360.83 | 2,641.16 |

| • Trade Payables | 2,882.53 | 1,552.89 |

Cash Flow Statement (Standalone FY26)

(Figures in ₹ Lakhs)

| Particulars | FY26 | FY25 |

| Net Cash from/(used in) Operating Activities | (6,165.67) | (9,108.84) |

| Net Cash from/(used in) Investing Activities | 4,775.20 | 2,311.08 |

| Net Cash from/(used in) Financing Activities | 1,383.68 | 6,613.38 |

| Net Decrease in Cash & Equivalents | (6.80) | (184.38) |

| Cash & Equivalents at year-end | 4.41 | 11.21 |

Consolidated Results Summary

The consolidated results include Integra Essentia Limited (Parent) and Brewtus Beverages Pvt. Ltd. (Associate).

  • The auditors also issued a qualified opinion on the consolidated results for the same reasons as the standalone results.
  • The share of profit/(loss) from the associate (Brewtus) was a loss of ₹1.42 Lakhs for FY26.
  • Q4 FY26 Consolidated Net Loss was ₹253.50 Lakhs.
  • FY26 Consolidated Net Profit was ₹32.47 Lakhs.

Other Disclosures

  • Investor Complaints: No pending, received, or unresolved complaints during the quarter.
  • Right Issue Expenses: Expenses of ₹21.50 lakh related to a right issue were capitalized and adjusted from other equity during FY26.
  • EPS Calculation: The weighted average number of equity shares was used for calculating basic and diluted EPS.
  • Results Availability: Results are available on the company website (www.integraessentia.com) and stock exchanges (BSE, NSE).
  • Previous Period Figures: Have been regrouped/reclassified/rearranged for comparability.

Signatories and Dates

  • Atul Sharma, Whole-time Director cum CFO (DIN: 08290588), signed the outcome letter and internal auditor appointment details on May 28, 2026.
  • Deepak Kumar Gupta, Whole Time Director cum CEO (DIN: 00057003), signed the financial results and related annexures on May 28, 2026.
  • CA Arunkumar Bhargav (M. No. 548396), Proprietor of A K Bhargav & Co., signed the audit reports on May 28, 2026, from New Delhi.