Integra Essentia Limited reported a net profit of ₹33.54 lakh for the financial year ended March 31, 2026, a sharp decline from ₹414.55 lakh in the previous year, as revenue from operations rose to ₹47,361.63 lakh. The statutory auditors, M/s A K Bhargav & Co., issued a qualified opinion on the financial results, citing insufficient evidence regarding the fair valuation of investments in Nakshatra Special Situation Fund amounting to ₹7.50 crore as of March 31, 2026. The company's Board of Directors approved the audited financial results for the quarter and year ended March 31, 2026, at a meeting held on May 28, 2026.

Financial Performance

Revenue from operations for FY26 stood at ₹47,361.63 lakh, compared to ₹44,172.80 lakh in the previous year. Total income for the year increased to ₹48,032.22 lakh from ₹44,845.19 lakh in FY25. Total expenses rose to ₹47,974.98 lakh from ₹44,192.26 lakh. For the quarter ended March 31, 2026, the company reported a net loss of ₹254.80 lakh, compared to a net profit of ₹21.19 lakh in the corresponding quarter of the previous year. Revenue for the quarter was ₹13,415.45 lakh.

Audit Qualifications and Emphasis Matters

The auditors expressed a qualified opinion due to the lack of sufficient appropriate audit evidence regarding the fair valuation of units in Nakshatra Special Situation Fund. Consequently, the auditors were unable to determine if adjustments were necessary to the carrying amount of the investment or the related impact on the Statement of Profit and Loss. The auditors also drew attention to a proposed merger with GG Engineering Ltd., subject to National Company Law Tribunal (NCLT) approval, and an impairment loss of ₹75 lakh recognized against investments in an associate entity. Additionally, the company entered into material related party transactions requiring shareholder approvals that had not been obtained as of the date of result approval.

Segment Reporting

The company operates through two primary segments: Dealing in Essential Items and Trading Division - Infrastructure. The Dealing in Essential Items segment generated revenue of ₹45,274.91 lakh for FY26, while the Trading Division - Infrastructure contributed ₹2,086.72 lakh. For the quarter ended March 31, 2026, revenue from Dealing in Essential Items was ₹12,857.16 lakh, and the Trading Division recorded ₹558.29 lakh.

Governance Appointments

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 appointment was effective from May 28, 2026.

Integra Essentia Limited has finalized the basis of allotment for its Rights Issue, which was subscribed 103.35%, receiving applications for 71,05,94,967 equity shares against the offered 68,75,92,710 shares. The company allotted 71,05,94,967 Rights Equity Shares to successful applicants, with no shares kept in abeyance. The Rights Issue, open for subscription from May 29, 2026 to June 10, 2026, aimed to raise ₹9,970 lakhs by issuing shares at ₹1.45 each, including a premium of ₹0.45 per share.

Subscription Details

The Board of Directors approved the allotment on June 11, 2026, in consultation with BSE Limited and the Registrar to the Issue. A total of 9,222 applications were received for 71,36,65,948 Rights Equity Shares. Of these, 620 applications aggregating to 30,37,892 shares were rejected due to technical reasons. Consequently, 6,662 valid applications for 71,05,94,967 shares were considered for allotment.

Category-wise Allotment

The subscription was driven primarily by Eligible Equity Shareholders, who applied for 54,16,70,652 shares, representing 76.23% of the total application value. Renouncers applied for the remaining 16,89,24,315 shares. The table below details the subscription and allotment figures:

Post-Allotment Timeline

The dispatch of Allotment Advice-Non-Refund Intimation to eligible investors was completed by June 12, 2026. Instructions for unblocking funds in respect of ASBA applications were issued to Self-Certified Syndicate Banks on June 11, 2026. The credit of Rights Equity Shares to the demat accounts of successful allottees was completed on or before June 12, 2026. Trading in the Rights Equity Shares is expected to commence on or before June 16, 2026. The request for extinguishment of Rights Entitlements (REs) was sent to NSDL and CDSL on June 12, 2026.