Integra Switchgear Limited submitted its unaudited financial results (standalone and consolidated) for the quarter and half year ended September 30, 2026, to the Bombay Stock Exchange as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board meeting to approve these results was held on October 27, 2026, commencing at 5:00 p.m. and concluding at 5:47 p.m. The results were signed by Ms. Upveen Harpal, Whole-time Director & CFO of the company, and include Limited Review Reports provided by the statutory auditors, D.C. Parikh & Co.

Standalone Financial Performance (₹ in lacs)

Income Statement:

  • Quarter Ended 30-Sep-26: Total income of ₹0.40 lacs (all from other income), expenses of ₹23.90 lacs, resulting in a net loss of ₹23.51 lacs
  • Quarter Ended 30-Jun-26: Total income of ₹1.51 lacs (all from other income), expenses of ₹8.30 lacs, resulting in a net loss of ₹6.80 lacs
  • Quarter Ended 30-Sep-25: Total income of ₹0.76 lacs (all from other income), expenses of ₹7.35 lacs, resulting in a net loss of ₹6.59 lacs
  • Half Year Ended 30-Sep-26: Total income of ₹1.90 lacs (all from other income), expenses of ₹32.21 lacs, resulting in a net loss of ₹30.30 lacs
  • Half Year Ended 30-Sep-25: Total income of ₹1.64 lacs (all from other income), expenses of ₹16.09 lacs, resulting in a net loss of ₹14.65 lacs
  • Year Ended 31-Mar-26: Total income of ₹2.49 lacs (all from other income), expenses of ₹31.19 lacs, resulting in a net loss of ₹28.90 lacs

Expense Breakdown (H1 FY27):

  • Depreciation: ₹0.08 lacs
  • Listing fees: ₹9.00 lacs
  • Other expenses: ₹23.13 lacs

Earnings Per Share (Standalone):

  • Basic EPS from discontinued operations for H1 FY27: negative ₹1.05
  • Basic EPS from discontinued operations for Q2 FY27: negative ₹0.82
  • Basic EPS from discontinued operations for Q1 FY27: negative ₹0.24
  • Basic EPS from discontinued operations for Q2 FY25: negative ₹0.23

Balance Sheet (Standalone as of 30-Sep-2026):

  • Total assets: ₹143.50 lacs (down from ₹174.57 lacs at 31-Mar-2026)
  • Non-current assets: ₹94.89 lacs (Property Plant & Equipment: ₹25.74 lacs, Investments: ₹69.15 lacs)
  • Current assets: ₹48.61 lacs (Cash & cash equivalents: ₹25.33 lacs, Other financial assets: ₹23.28 lacs)
  • Equity share capital: ₹288.16 lacs (face value ₹10 per share)
  • Other equity: negative ₹151.71 lacs
  • Current liabilities: ₹7.04 lacs (Trade payables: ₹5.25 lacs, Provisions: ₹1.79 lacs)

Cash Flow (Standalone H1 FY27):

  • Net cash from operating activities: negative ₹33.09 lacs
  • Net cash from investing activities: ₹1.90 lacs
  • Net decrease in cash and cash equivalents: ₹31.19 lacs
  • Cash and cash equivalents opening balance: ₹56.52 lacs
  • Cash and cash equivalents closing balance: ₹25.33 lacs

Consolidated Financial Performance

Income Statement (₹ in lacs):

  • Half Year Ended 30-Sep-26: Total income of ₹1.90 lacs, expenses of ₹33.16 lacs, resulting in a net loss of ₹31.26 lacs
  • Basic EPS from discontinued operations: negative ₹1.08 for H1 FY27

Balance Sheet (Consolidated as of 30-Sep-2026):

  • Total assets: ₹143.92 lacs
  • Equity share capital: ₹288.16 lacs
  • Other equity: negative ₹152.83 lacs
  • Current liabilities: ₹8.59 lacs

Subsidiary Information:

  • The consolidated results include Bimal Switchgear Private Limited, a subsidiary
  • Bimal Switchgear reported total assets of ₹19.79 lacs as at 30th September 2026
  • For the quarter ended 30th September 2026, Bimal Switchgear reported total revenue of ₹0, net loss after tax of ₹0.54 lacs, and total comprehensive loss of ₹0.54 lacs

Additional Notes

1. The company has no income from operations (net sales zero after GST)

2. The presentation of Profit/Loss and Earnings per Share has been reclassified from continuing operations to discontinued operations to rectify a typographical error, with no change in underlying financial figures

3. Provisions for taxes, deferred tax implications, employee benefits, and restatement are made at the end of the financial year

4. The financial statements are prepared in accordance with Companies (Indian Accounting Standards) Rules 2015 (Ind AS)

5. Previous period figures have been regrouped where necessary to conform to current period presentation

The statutory auditors, D.C. Parikh & Co., issued a limited review report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement.