Integra Essentia Ltd

Key results and audit matters

• Unaudited standalone quarterly results for quarter ended 30 June 2026 approved, with Limited Review Report.
• Unaudited consolidated quarterly results for quarter ended 30 June 2026 approved.
• Standalone Q1: Revenue 11,190.83 lakhs; Total income 11,302.07; PAT 2.04.
• Consolidated Q1: Revenue 11,190.83 lakhs; Total income 11,302.07; PAT 1.89.
• Standalone: auditor qualified fair valuation of investments; impact not yet quantifiable.
• Consolidated: similar qualification on investments; management expects no material impact.
• Delays in deposit of statutory dues and related investments; management says no adjustment expected.
• Right issue expenses ₹87.25 lakhs capitalised and adjusted to equity.
• Q1 standalone and consolidated results were reviewed by Audit Committee and approved by Board.
• Impact of audit qualifications not ascertainable at present due to limited audit evidence.

Public-domain information clarification

• Company states it has not authorised or issued the alleged large-order information.
• There is no material information or disclosure pending that could affect price or volume.
• The company is examining the matter and will take appropriate action as required.

Meeting Details

• Board meeting on Aug 12, 2026 at the Registered Office; time not disclosed.

Key Agenda Items

• Consider unaudited quarterly results for the quarter ended June 30, 2026, with Limited Review Report.

Other Notes

• Trading window for Designated Persons and their Immediate Relatives remains closed until 48 hours after the results declaration.

Director re-appointments

• Re-appoint Gunjan Jha (DIN 09270389) as Non-Executive Independent Director for five years, subject to member approval.
• Re-appoint Sony Kumari (DIN 09270483) as Non-Executive Independent Director for five years, subject to member approval.
• Disclosures under SEBI Master Circular enclosed as Annexure-I.

Certificate details

• Certificate from the RTA on dematerialisation/rematerialisation enclosed.

Audited results and audit opinion

• Board approved Audited Standalone and Consolidated results for year ended 31 March 2026.
• Auditors' report accompanies results; auditors issued a modified opinion for FY2025-26.

Governance actions and corporate actions

• Appointment of internal auditor approved for FY2026-27.
• Internal auditor: Niraj Kumar Vishwakarma & Associates; appointed 28 May 2026.
• Right issue expenses capitalised: Rs 21.50 lakh.
• Impairment of investment in associate: Rs 75 lakh.
• Proposed merger of GG Engineering Ltd with Integra Essentia; subject to NCLT approvals.
• Merger expected to enhance efficiencies; assets/liabilities to transfer on a going-concern basis.
• IND-AS 108: no major customers in 2026.