Integra Essentia Limited reported a net profit of ₹33.54 lakh for the financial year ended March 31, 2026, a significant decrease of 92% from ₹414.55 lakh in the previous year. Revenue from operations for the year rose to ₹47,361.63 lakh from ₹44,172.80 lakh in FY25. For the quarter ended March 31, 2026, the company recorded a net loss of ₹254.80 lakh. The audited standalone and consolidated financial results were published in newspapers on May 30, 2026, pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

The company's total income for FY26 stood at ₹48,032.22 lakh, compared to ₹44,845.19 lakh in the prior year. Total expenses increased to ₹47,974.98 lakh from ₹44,192.26 lakh. Finance costs for the year were ₹324.68 lakh, up from ₹156.83 lakh in FY25. The basic and diluted earnings per share for the year were ₹0.00, compared to ₹0.04 in the previous year.

Auditor's Observations

M/s. A K Bhargav & Co., Chartered Accountants, issued a qualified opinion on the financial results. The auditors noted the absence of sufficient appropriate audit evidence regarding the fair valuation of investments in Nakshatra Special Situation Fund amounting to ₹7.50 Cr as at March 31, 2026. Consequently, they were unable to determine if adjustments were necessary to the carrying amount of the investment or the resultant impact on the financial results.

The auditors also drew attention to a proposed Scheme of Merger of GG Engineering Ltd. with Integra Essentia Ltd., subject to approvals from the National Company Law Tribunal. Additionally, the company recognized an impairment loss of ₹75 lakh on investments in an associate entity during the year. The auditors further noted material related party transactions, including inter-corporate deposits and acquisition of investments, for which requisite shareholder approvals had not been obtained up to the date of the financial results.

Board Decisions

Based on the recommendation of the Audit Committee, the Board appointed M/s. Niraj Kumar Vishwakarma & Associates, Practicing Cost Management Accountants, as the Internal Auditor for the financial year 2026-27. The trading window for dealing in the company's securities will remain closed until 48 hours after the declaration of the audited financial results.

Integra Essentia Limited has announced a rights issue of up to 68,75,92,710 fully paid-up equity shares at a price of ₹1.45 per share, aggregating to ₹99.70 crore. The issue is scheduled to open on May 29, 2026, and close on June 10, 2026, with the record date set for May 20, 2026. Eligible equity shareholders can subscribe to the issue in the ratio of 16 equity shares for every 250 fully paid-up equity shares held on the record date.

The rights issue comprises a face value of ₹1 and a premium of ₹0.45 per equity share. The payment schedule requires 100% of the amount to be paid on application. The company's board or a duly authorized committee retains the right to extend the issue period by up to 30 days from the issue opening date. The issue is being managed by Skyline Financial Services Private Limited as the registrar to the issue, with HDFC Bank Limited acting as the banker to the issue and refund bank, and CRISIL Ratings Limited serving as the monitoring agency.

Issue Details

Application and Allotment

Applications for the rights issue must be made through the ASBA (Applications Supported by Blocked Amount) process. Rights entitlements and the allotment of rights equity shares will be made only in dematerialized form. Eligible equity shareholders holding shares in physical form must provide their demat account details to the registrar at least two working days prior to the issue closing date. Rights entitlements will be credited to the demat accounts of eligible shareholders prior to the issue opening date, while those for physical shareholders or where details are unavailable will be credited to a suspense escrow account opened by the company.

Investors may renounce their rights entitlements either on-market through the stock exchange platform or off-market via depository participants. The on-market renunciation period is from May 29, 2026, to June 5, 2026. The existing equity shares of Integra Essentia Limited are listed on BSE and NSE, and the rights equity shares are proposed to be listed on these exchanges subject to necessary approvals. The company has received in-principle approvals from BSE and NSE dated February 25, 2026, and March 1, 2026, respectively.