Outcome of Board Meeting

May 28, 2026 To To Listing Department Listing Department BSE Limited NSE Limited Phirozee Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Mumbai-400001 Bandra (East), Mumbai- 400051 Scrip Code: 535958 Symbol: ESSENTIA Sub: Outcome of Board Meeting Audited Financial Results for the quarter and financial year ended March 31, 2026 Dear Sir/Madam, Pursuant to Regulation 30 and other applicable provisions of the SEBI (LODR) Regulations, 2015, we wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e., May 28, 2026, has, inter alia, considered and approved the following: 1. Audited Financial Results (Standalone and Consolidated) for the Quarter and Financial Year ended March 31, 2026 The Board of Directors has approved the Audited Financial Results (Standalone and Consolidated) of the Company for the quarter and financial year ended March 31, 2026 and, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the following: a) Auditor’s Report on the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended March 31, 2026; b) Audited Financial Results (Standalone and Consolidated) of the Company for the quarter and financial year ended March 31, 2026; and c) Declaration under Regulation 33(3)(d) of the SEBI Listing Regulations confirming that the Statutory Auditors have issued an Audit Report with a modified opinion on the Audited Financial Results (Standalone and Consolidated) for the financial year ended March 31, 2026. The aforesaid documents are enclosed herewith as Annexure – A. 2. Appointment of Internal Auditor Based on the recommendation of the Audit Committee, the Board has 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. The details as required under Regulation 30 of the SEBI Listing Regulations read with the applicable SEBI Circular(s) are enclosed herewith as Annexure – B. The meeting of the Board of Directors commenced at 5:50 P.M. and concluded at 6:40 P.M. You are requested to kindly take the above information on record. For & on behalf of Integra Essentia Limited Atul Sharma Whole-time Director cum CFO DIN: 08290588 Annexure -B Details with respect to Regulation 30 read with Schedule II of the Listing Regulations, SEBI Circular CIR/CFD/CMD/4/2015 dated 9th September, 2015 Particulars Details Name of Internal Auditor M/s. Niraj Kumar Vishwakarma & Associates Reason for Change Appointment Date of Re-appointment 28th May, 2026 for the Financial Year 2026-2027 Brief profile M/s. Niraj Kumar Vishwakarma & Associates, a Delhi-based firm of Cost Management Accountants registered with the Institute of Cost Accountants of India (ICMAI), is well-suited for appointment as Internal Auditor. With over 9 years of professional experience, the firm has demonstrated expertise in cost auditing, internal controls, financial analysis, and regulatory compliance. The firm offers a strong track record of providing insightful and value-driven internal audit services, making it a capable partner in strengthening the internal governance and financial oversight of the organization. Disclosure of relationships Not Applicable between Directors INTEGRA ESSENTIA LIMITED CIN: L74110DL2007PLC396238 REGD OFF: 607, 6th Floor, Pearls Best Height -II,Netaji Subhash Place,North West Delhi, Delhi, India, 110034 Statement of Audited Standalone Financial Results for the Quarter and Year Ended 31st March, 2026 (All figures are in lakhs except otherwise stated) Quarter Ended Year Ended Particulars 3 1 - M a r -26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 Audited Unaudited Audited Audited Audited Revenue from Operations 13,415.45 14,005.37 9,993.52 47,361.63 44,172.80 Other Income 306.91 159.95 275.06 670.58 672.40 Total Income 13,722.36 14,165.32 10,268.58 48,032.22 44,845.19 EXPENSES Purchases of Stock-in-Trade 14,068.59 13,144.86 9,692.52 47,125.23 43,013.92 Change in inventory of finished goods, work in progress and stock in trade (808.99) 395.39 63.16 ( 981.67) - Employee Benefits Expense 12.34 15.86 21.44 63.50 80.71 Finance Costs 97.54 89.45 66.90 324.68 156.83 Depreciation and Amortisation Expense (36.01) 92.29 102.15 239.90 385.35 Other Expenses 766.78 215.34 213.35 1,203.34 555.44 Total Expenses 14,100.23 13,953.19 10,159.52 47,974.98 44,192.26 Profit Before Exceptional Items and Tax (377.88) 212.13 109.06 57.24 652.93 Exceptional Items - - - - - Profit/ (Loss) Before Tax (377.88) 212.13 109.06 57.24 652.93 Tax Expense/(Benefits) Current Tax (60.92) 74.60 68.18 49.15 154.50 Deferred Tax (62.16) 10.72 12.33 ( 30.37) 55.32 Tax related to previous year - 7.37 4.93 28.56 Profit/(Loss) for the period (254.80) 126.82 21.19 33.54 414.55 Other Comprehensive Income Items that will be not reclassified to profit and loss account (net of tax) 2.57 (1.92) 0.60 1.34 2.41 Items that will be reclassified to profit and loss account (net of tax) Total Comprehensive Income for the period (252.23) 124.90 21.78 34.88 416.96 Paid up equity share capital 10,676.91 10,676.91 10,676.91 10,676.91 10,676.91 Other Equity excluding Revaluation Reserves 6,326.25 6,297.06 6,326.25 6,297.06 Earnings per Equity Share of ₹ 1 each Basic (0.02) 0.01 0.00 0.00 0.04 Diluted (0.02) 0.01 0.00 0.00 0.04 a)RevenuefromOperationincludesprofitorlossonremeasurmentinvestmentatfairvaluethroughprofitandLossAccount,summaryofthesameisdepicted below Quarter Ended Year Ended Particulars 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 Profit before tax (377.88) 212.13 109.06 57.24 652.93 Add/(Less): Remeasurement gain and loss 256.45 5.73 - 262.18 - Profit of the company excluding remeasurement gain and losses (121.43) 217.86 109.06 319.41 652.93 b)TheStandalonefinancialresultsofthecompanyhavebeenpreparedinaccordancewithIndASprescribedunderSection133oftheCompaniesAct2013(the Act) read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. c)TheaboveauditedFinancialresultshavebeenreviewedandrecommendedbytheAuditCommitteeandapprovedbytheBoardofDirectorsattheirmeetingat theRegisteredofficeheldon28thMay2026.TheStatutoryAuditoroftheCompanyhasissuedtheauditreportonaboveFinancialResultsoftheCompanyforthe QuarterandYearEnded31March2026intermoftheRegulation33oftheSEBI(LODR)Regulations,2015andhaveissuedanunmodifiedIndependentAuditor’s Report thereon. d) Previous year/period figures have been regrouped/reclassified/rearranged, wherever necessary, to make them comparable. e) The results of the Company are also available for investors at www.integraessentia.com, www.bseindia.com and www.nseindia.com f)InvestmentinUnquotedshares/securitiesandInvestmentinbusinessprojectsbywayofMemorandumofUnderstandingissubjecttofairvaluationandsuch investments has been kept at book value. g) Expenses incurred in relation to right issue of shares Rs. 21.50 lakhs has been capitalised and adjusted from other equity during the year ended 31 March 2026. h)Theweightedaveragenumberofequitysharesoutstandingduringtheperiodhasbeenconsideredforcalculatingthebasicanddilutedearningspershare(not annualized) in accordance with the Ind AS. i)TheBoardofDirectors/ShareholdershasapprovedtheproposedSchemeofMergerofGGEngineeringLtd.(“TransferorCompany”)withIntegraEssentiaLtd. (“TransfereeCompany”),subjecttotherequisiteapprovalsfromHon’bleNationalCompanyLawTribunal(“NCLT”),asapplicable.Theproposedmergeris expectedtoenhanceoperationalefficiencies,createbusinesssynergies,optimizeresourceutilization,andstrengthentheoverallfinancialandoperationalpositionof themergedentity.UpontheSchemebecomingeffective,allassetsandliabilitiesoftheTransferorCompanyshallstandtransferredtoandvestedintheTransferee CompanyonagoingconcernbasisinaccordancewiththeapplicableprovisionsoftheCompaniesAct,2013an [Showing first 8,000 characters — download PDF for full document]