Dear Shareholders,

The Directors present the 19 th Annual Report together with the Audited Statement of Accounts for the financial year ended March 31, 2026.

FINANCIAL RESULTS AND OPERATIONS

The financial performance of your Company for the year ended March 31, 2026, is tabulated below:

(Rs. in Lakhs)

Particulars	FY 2025-26	FY 2024-25
Net Sales /Income from Business Operations	47,361.63	44,172.80
Other Income	670.58	647.70
Total Income	48,032.22	44,845.19
Cost of material consumed		-
Purchase of Stock in trade	47,125.23	43,013.92
Employee Benefit Expense	63.50	80.71
Changes in Inventories	(981.67)	-
Financial Costs	324.68	156.83
Depreciation	239.90	385.35
Other Expenses	1203.34	555.44
Total Expenses	47,974.98	44,192.26
Profit before Exceptional items	57.24	652.93
Less: Exceptional items	-	-
Net Profit Before Tax	57.24	652.93
Less Current Tax	49.15	154.50
Less Previous year adjustment of Income Tax	4.93	28.56
Less Deferred Tax	(30.37)	55.32
Profit for the Period	34.88	416.96
Earnings per share	0.00	0.04

During the year under review, the Company achieved a turnover of Rs. 47,361.63 Lakhs, whereas the Profit of the Company for the period under review were Rs. 34.88 Lakhs as compared to profit of the Company Rs. 416.96 Lakhs in the previous year.

BUSINESS OVERVIEW

Our Company is engaged in the trading of Life Essentials, covering key sectors such as Food (agro-products), Clothing (textiles and garments), Infrastructure (materials and services for construction and development), and Energy (products, materials, and services for renewable energy equipment and projects). We also deal in a range of ancillary products and services that are vital to sustaining modern life. Our objective is to become the ultimate one-stop destination for all essential needs Roti, Kapda, aur Makan. Accordingly, the main objects of the Company have been amended with the requisite approval of the shareholders. A detailed overview of the Company s business operations and future outlook is provided in the Management Discussion and Analysis Report, which forms an integral part of this Annual Report.

CHANGE IN REGISTERED OFFICE

There is no change in the registered office of the Company during the period under review. The current registered office address of the Company is: Unit No. 607, 6th Floor, Pearls Best Height -II, Netaji Subhash Place, Maurya Enclave, New Delhi, Delhi 110034.

TRANSFER TO RESERVE

During the year under review, the Company has not transferred any amount to General Reserve.

DIVIDEND

Keeping in view the future expansion plans, your Board of Directors do not recommend any dividend for the Financial Year 2025-26.

SHARE CAPITAL

As on March 31, 2026, the Issued and Paid-up Share Capital of the Company stood at Rs. 1,06,76,90,544/ divided into 1,06,76,90,544 fully paid-up equity shares of face value of Rs. 1/ per share.

DEPOSITS

Your Company has neither invited nor accepted any deposits within the meaning of Section 73 of the Companies Act, 2013 ( the Act ) and the Companies (Acceptance of Deposits) Rules, 2014.

PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS

Details of Loans, Guarantees and Investments have been disclosed in the notes to Financial Statements.

SUBSIDIARY & ASSOCIATES COMPANY

During the year under review, your Company had M/s Brewtus Beverages Pvt. Ltd as its Associate Company.

MATERIAL CHANGES AND COMMITMENTS, IF ANY, AFFECTING THE FINANCIAL POSITION OF THE COMPANY WHICH HAVE OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR OF THE COMPANY TO WHICH THE FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT

There were no material changes or commitments affecting the financial position of the Company between the end of the financial year ended March 31, 2026 and the date of this Report, except for the Rights Issue of Equity Shares, details of which are set out below:

Particulars	Details
Issue Size	Up to 68,75,92,710 Equity Shares aggregating up to 99.70 Crore
Issue Price	1.45 per Equity Share, including a premium of 0.45 per share
Rights Entitlement Ratio	161:250
Record Date	May 20, 2026
In-principle approval NSE	Received on February 05, 2026
In-principle approval BSE	Received on February 06, 2026
Issue Period	May 29, 2026 to June 10, 2026
Allotment	68,75,92,710 fully paid-up Equity Shares allotted on June 11, 2026
Pre-Issue Capital	1,06,76,90,544 Equity Shares
Post-Issue Capital	1,75,52,83,254 Equity Shares
Trading approval	Received from the Stock Exchange/s on June 15, 2026
Commencement of trading	June 16, 2026

WEB ADDRESS FOR ANNUAL RETURN

Pursuant to Section 92(3) Section 134 (3) (a) of the Companies Act, 2013, the Company has placed copy of Annual Return as on 31 st March, 2026 as prescribed in Form MGT-7 of the Companies (Management and Administration) Rules, 2014 on its website of the Company. By virtue of amendment to Section 92(3) of the Companies Act, 2013, the Company is not required to provide extract of Annual Return (Form MGT-9) as part of the Board s report.

MANAGEMENT DISCUSSION AND ANALYSIS

Management Discussion and Analysis of the financial conditions, future outlook and results of the operations of the Company for the year under review, as stipulated under Regulation 34(2)(e) of SEBI (LODR) Regulations, 2015 is given under separate section of this Annual Report and forms part of the Directors Report.

CORPORATE GOVERNANCE REPORT

The Company believes in adhering to the best corporate governance practices and its philosophy emphasizes fair and transparent governance and disclosure practices which helps your Company to follow the path of its vision and mission. It strongly believes in developing the best corporate governance policies and procedures based on principals of fair and transparent disclosures, equity, accountability and responsibility. A detailed report on Corporate Governance, in terms of Regulation 34 of the Listing Regulations, forms part of the Annual Report. A certificate confirming compliance with the requirements of Corporate Governance as enumerated under the extant provisions of Listing Regulations issued by M/s. Shubhangi Agarwal & Associates, Company Secretaries, is also annexed to the said report.

WHISTLE BLOWER POLICY AND VIGIL MECHANISM

The Vigil Mechanism/ Whistle Blower Policy has been put in place for the Directors and Employees to report their genuine concerns about the unethical behaviour, actual or suspected fraud or violation of the Company s Code of Conduct. The mechanism provides for adequate safeguards against the victimization of Directors and employees who avail of the mechanism. The Whistle blower Policy is available on the website of the Company.

BOARD OF DIRECTORS

The Board of Directors provides a blueprint for the success of any organization; it plans and implements various strategies to grow not only in number but in value and cater to its stakeholders. Your Company s Board consists of learned professionals and experienced individuals from different fields. As on the date of report, your Board comprises of Six Directors. Amongst the Directors, three are executive, and Three are Non-Executive Independent Directors including two Women Independent Directors on the Board. Accordingly, as on March 31, 2026, the composition of the Board of Directors is as follows:

Sl. No. DIN	Name	Designation	Date of Appointment
1. 00057003	Mr. Deepak Kumar Gupta	Whole-Time Director & CEO	July 27, 2023
2. 09665484	Mr. Manoj Kumar Sharma	Whole-Time Director	July 19, 2024
3. 08290588	Mr. Atul Sharma	Whole-Time Director & CFO	January 17,2026
4. 09270389	Ms. Gunjan Jha	Non-Executive - Independent Director	September 30, 2021
5. 09270483	Ms. Sony Kumari	Non-Executive - Independent Director	September 30, 2021
6. 10119925	Mr. Gurpreet Singh Bhatia	Non-Executive - Independent Director	December 23, 2024

1) Mr. Atul Sharma (DIN: 08290588 ) was appointed as Whole-Time Director and CFO w.e.f. January 17,2026.

2) Mr. Gurpreet Singh Bhatia (DIN: 10119925 ) who was appointed as independent Director by Board of Directors on December 23, 2024 and members accorded their approval in Postal Ballot concluded on April 26, 2025.

Further, during the financial year ended March 31, 2026, following persons ceased to hold office:

1) Ms. Shweta Singh (DIN: 09270488) resigned from Directorship w.e.f. January 17,2026

2) Mr. Anshumali Bhushan (DIN: 01258923) resigned from Directorship w.e.f August 1,2025.

Declarations by Independent Directors

All the Independent Directors have given a declaration under section 149(7) of the Act confirming that they fulfil the criteria of independence as provided under section 149(6) of the Act [including compliance of Rule 5 and 6 of Companies (Appointment and Qualification of Directors) Rules, 2014] and regulations 16(1)(b) & 25 of Listing Regulations and have also complied with the Code for Independent Directors as prescribed in Schedule IV of the Act. All the Independent Directors of the Company have registered themselves in the data bank maintained with the Indian Institute of Corporate Affairs, Manesar ( IICA ). In terms of section 150 of the Act read with rule 6(4) of the Companies (Appointment & Qualification of Directors) Rules, 2014, the Independent Directors are required to undertake online proficiency self-assessment test conducted by the IICA within a period of two (2) year from the date of inclusion of their names in the data bank. The Independent Directors, whosoever is required, shall undertake the said proficiency test. In the opinion of the Board all Independent Directors possess strong sense of integrity and having requisite experience (including proficiency), qualification, skills and expertise as well as independent of the management. There has been no change in the circumstances which may affect their status as Independent Director during the financial year under review. None of the Directors disqualifies for appointment under Section 164 of the Companies Act, 2013.

Appointment and Resignation of Key Managerial Personnel

As per the requirement under the provisions of section 203 of the Act, the following are the Key Managerial Personnel (KMP) of the Company as on the date of this report:

Name	Designation
Mr. Deepak Kumar Gupta	Whole-Time Director & Chief Executive Officer
Mr. Atul Sharma	Whole-Time Director & Chief Financial Officer
Mr. Manoj Kumar Sharma	Whole-Time Director
Mr. Sandeep Somani	Company Secretary & Compliance Officer

* During the year under review, Ms. Shweta Singh has resigned as Whole-Time Director & CFO w.e.f January 17, 2026 and thereafter Mr. Pankaj Kumar Sharma resigned as Company Secretary & Compliance Officer on February 07, 2026 and Mr. Sandeep Somani appointed as Company Secretary & Compliance Officer with effect from May 2, 2026.

PERFORMANCE EVALUATION OF THE BOARD

In line with the statutory requirements enshrined under the Companies Act, 2013 and the Listing Regulations, the Board carried out a performance evaluation of itself, its Committees, the Chairman and each of the other Directors. The performance evaluation was carried out on the basis of framework approved by the Nomination and Remuneration Committee. The Committee had unanimously consented for an in-house review built on suggestive parameters. Based on the suggestive parameters approved by the Nomination and Remuneration Committee, the following evaluations were carried out:

Review of performance of the non- independent Directors and Board as a whole by Independent Directors.

Review of the performance of the Chairperson by the Independent Directors.

Review of Board as a whole by all the Members of the Board.

Review of all Board Committees by all the Members of the Board.

Review of Individual Directors by rest of the Board Members except the Director being evaluated. Results of all such above referred evaluations were found satisfactory.

AUDITORS

a) STATUTORY AUDITORS & AUDIT REPORT

Through members approval at 15th Annual General Meeting, the Board of Director of your Company has appointed M/s A.K. Bhargav & Co., Chartered Accountants, (Firm Registration No: 036340N) as the Statutory Auditors of the Company for a period of 5 consecutive years i.e from the conclusion of the 15 th Annual General Meeting till the conclusion of Annual General Meeting which ought to be held in the year 2027. The Statutory Auditors have issued a Qualified Opinion on the Standalone and Consolidated Financial Statements of the Company for the financial year ended March 31, 2026. The qualifications contained in the Independent Auditors Reports, together with the corresponding comments and explanations of the Board of Directors thereon, are set out hereunder. Further, the observations made by the Auditors, other than the qualifications, are self-explanatory and read together with the Notes forming part of the Financial Statements and, therefore, do not call for any further comments. During the year under review, the Statutory Auditors have not reported any fraud under Section 143(12) of the Companies Act, 2013. The Independent Auditors Reports form part of the Annual Report.

STATUTORY AUDITORS QUALIFICATIONS AND BOARD S COMMENTS THEREON

Auditors Qualification	Boards explanation
Standalone
The Company has held units of Nakshatra Special Situation Fund amounting to Rs. 7.50 Cr as at March 31, 2026. The valuation of such investment is requited to be carried out at fair value in accordance with Indian Accounting Standard (Ind AS) 109 Financial Instruments.	The Board has taken note of the observation of the Statutory Auditors and is of the view that the matter is being appropriately addressed by the Company in accordance with the applicable accounting and regulatory requirements.
In the absence of sufficient appropriate audit evidence regarding the fair valuation of the aforesaid investment, we were unable to determine whether any adjustments were necessary to the carrying amount of the investment as at March 31, 2026, the resultant impact on fair value changes recognized in the Statement of Profit and Loss and the related disclosures in the financial statements.
Consolidated
The Company has held units of Nakshatra Special Situation Fund amounting to Rs. 7.50 Cr as at March 31, 2026. The valuation of such investment is requited to be carried out at fair value in accordance with Indian Accounting Standard (Ind AS) 109 Financial Instruments.	The Board has taken note of the observation of the Statutory Auditors and is of the view that the matter is being appropriately addressed by the Company in accordance with the applicable accounting and regulatory requirements.
In the absence of sufficient appropriate audit evidence regarding the fair valuation of the aforesaid investment, we were unable to determine whether any adjustments were necessary to the carrying amount of the investment as at March 31, 2026, the resultant impact on fair value changes recognized in the Statement of Profit and Loss and the related disclosures in the financial statements.

b) SECRETARIAL AUDIT

Pursuant to Section 204 of the Companies Act, 2013 read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Company has obtained the Secretarial Audit Report for the financial year ended on 31 st March, 2026 from M/s. Shubhangi Agarwal & Associates, Company Secretaries and the same forms part of the Annual Report. The Secretarial audit report contain any qualifications, reservations or adverse remarks. The Report in form MR-3 attached in this Annual Report.

c) COST AUDIT

Provisions of Section 148 of the Companies Act 2013 regarding maintenance of cost records and audit thereof is not applicable to your Company.

d) INTERNAL CONTROLS SYSTEM AND THEIR ADEQUACY

The Board is responsible for establishing and maintaining adequate internal financial control as per Section 134 of the Act. Your Company s internal control systems and processes commensurate with scale of operations of the Business. According to Section 134(5)(e) of the Companies Act, 2013, the term Internal Financial Control (IFC) means the policies and procedures adopted by the Company for ensuring the orderly and efficient conduct of its business, including adherence to Companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, Rule 8(5)(viii) of Companies (Accounts) Rules, 2014 requires the information regarding adequacy of Internal Financial Controls with reference to the financial statements to be disclosed in the Boards report. The Company has a well-placed, proper, and adequate IFC system which ensures that all assets are safeguarded and protected and that the transactions are authorized, recorded, and reported correctly. The Internal Auditors are an integral part of the internal control system of the Company. Maintain its objective and independence, the Internal Auditors report to the Audit Committee of the Board. The Internal Auditors monitor and evaluate the efficacy and adequacy of internal control systems in the Company

HUMAN RESOURCE MANAGEMENT

Integra is successfully expanding its business aligning with its core object i.e. Roti, Kapda, Makan. We work as teams by aligning objectives with organizational strategy to drive business outcomes successfully and personal motivation. The above success was possible, we strive to on Board the right people, with the right skills and knowledge, at the right time. The talent of individual employees utilized effectively managing it with strategies and initiatives driven to achieve business goals.

PARTICULARS OF EMPLOYEE

Disclosures pertaining to remuneration and other details as required under Section 197(12) of the Companies Act, 2013 read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 has been annexed to this report as Annexure A .

None of the employees of the Company are being paid remuneration exceeding the prescribed limit under the said provisions and rules.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO

The information on technology absorption and foreign exchange earnings and outgo as required pursuant to Section 134(3)(m) of the Companies Act, 2013 read with Rule 8 of the Companies (Accounts) Rules, 2014, is as under:

PARTICULARS	REMARKS
A. CONSERVATION OF ENERGY:
The Steps taken or impact on conservation of energy;	The Company is taking due care of using electricity in the office and its branches.
The Steps taken by the Company for utilizing alternate sources of energy;	Companies usually take care of optimum utilization of energy.
The Capital investment on energy conservation equipment \u2019 s	No capital investment on Energy Conservation equipment was made during the financial year.
B. TECHNOLOGY ABSORPTION:
The Company has nothing to disclose with regard to technology absorption.
C. FOREIGN EXCHANGE EARNINGS AND OUTGO:
The Foreign Exchange earned in terms of actual inflows during the year and the Foreign Exchange outgo during the year in terms of actual outflows.	Foreign Exchange earned: Nil
	Foreign Exchange outgo: Nil

MEETINGS

A. BOARD MEETINGS

The Board meets at least once a quarter to review the quarterly results and other items of the agenda. During the financial year ended on March 31, 2026, five (5) Board Meetings were held and the gap between the two consecutive meetings was within the statutory limit. Details of the Board meetings are given in the Corporate Governance Report annexed herewith for the financial year ended March 31, 2026.

B. DISCLOSURE OF VARIOUS COMMITTEES OF BOARD OF DIRECTORS:

I. AUDIT COMMITTEE

The Company has constituted a well-qualified and Independent Audit Committee as required under Section 177 of the Companies Act, 2013 as also in fulfillment of the requirements of Regulations 18 of the SEBI (LODR) Regulations, 2015. The primary objective of the Audit Committee is to monitor and provide effective supervision of the managements financial reporting process with a view to ensure accurate, timely and proper disclosure and transparency, integrity and quality of financial reporting.

The Audit Committee met four (4) times during the financial year. The details of meetings with attendance thereof and terms of reference of the Audit Committee have been provided in the Corporate Governance Report which forms part of this Report.

II. STAKEHOLDERS RELATIONSHIP COMMITTEE

The composition of the Stakeholders Relationship Committee is in compliance with the provisions of Section 178(5) of the Companies Act, 2013 and Regulation 20 of the SEBI (LODR) Regulations, 2015. The Stakeholders Relationship Committee met one (1) time during the financial year. The details about the composition of the committee of the Board of Directors along with attendance thereof have been provided in the Corporate Governance Report which forms part of this Report.

III. NOMINATION & REMUNERATION COMMITTEE

In terms of section 178 of the Act read with Companies (Meetings of Board and its Powers) Rules, 2014 and regulation 19 of the Listing Regulations, your Company has in place duly constituted Nomination and Remuneration Committee of the Board of Directors. The Nomination and Remuneration Committee met two (2) times during the financial year. The details of the composition of the committee along with other details are available in the Corporate Governance Report which forms part of this Report.

NOMINATION AND REMUNERATION POLICY

The Board has in accordance with the provisions of sub-section (3) of Section 178 of the Companies Act, 2013 and as per the Listing regulations, formulated the policy setting out the criteria for determining qualifications, positive attributes, independence of a Director and policy relating to remuneration for Directors, Key Managerial Personnel and other employees which is also available on the Company s website at www.integraessentia.com.

CORPORATE SOCIAL RESPONSIBILITY

During the financial year under review, the Company crossed the prescribed thresholds under Section 135 of the Companies Act, 2013, and accordingly, the provisions relating to Corporate Social Responsibility ( CSR ) became applicable to the Company.

The Company embraced its CSR responsibilities and contributed 15.00 lakh towards CSR initiatives during the financial year, against the prescribed minimum CSR expenditure of 14.91 lakh. The Company thereby exceeded its statutory CSR spending obligation and contributed towards initiatives aimed at supporting healthcare and community well-being. The Company remains committed to creating a meaningful social impact and will continue to undertake responsible and sustainable CSR initiatives in accordance with the provisions of the Companies Act, 2013 and the rules made thereunder.

TRANSFER OF AMOUNTS TO INVESTOR EDUCATION AND PROTECTION FUND

Your Company did not have any funds lying unpaid or unclaimed for a period of seven years. Therefore, there were no funds which were required to be transferred to the Investor Education and Protection Fund (IEPF).

DISCLOSURE REGARDING INTERNAL COMPLAINTS COMMITTEE

Your Company is not required to constitute Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 as there are less than 10 employees in the Company.

STATEMENT ON MATERNITY BENEFIT COMPLIANCE

Pursuant to the requirements introduced under the Companies (Accounts) Second Amendment Rules, 2025, the Company hereby confirms that it is in compliance with the applicable provisions of the Maternity Benefit Act, 1961, as amended from time to time.

RISK MANAGEMENT

The Company is exposed to various business risks. These risks are driven through external factors like the economic environment, competition, regulations etc. The Company has laid down a well-defined risk management mechanism covering the risk mapping and trend analysis, risk exposure, potential impact, and risk mitigation process. A detailed exercise is being conducted to identify, evaluate, manage, and monitor business and non-business risks. The Audit Committee and Board periodically review the risks and suggest steps to be taken to manage/mitigate the same through a properly defined framework. During the year, a risk analysis and assessment was conducted, and no major risks were noticed, which may threaten the existence of the Company.

INSIDER TRADING CODE

In compliance with the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 (the PIT Regulations) on prevention of insider trading, the Company have its Code of Conduct for regulating, monitoring, and reporting of trading by Designated Persons in line with the recent amendments brought by SEBI in the PIT Regulations. The said Code lays down guidelines, which advise Designated Persons on the procedures to be followed and disclosures to be made in dealing with the shares of the Company and cautions them on consequences of non-compliances. The Company has also updated its Code of Practices and procedures of fair disclosures of unpublished price sensitive information by including a policy for determination of legitimate purposes.

SIGNIFICANT & MATERIAL ORDERS PASSED BY REGULATORS/COURTS, IF ANY

There are no significant material orders passed by the Regulators/Courts which would impact the going concern status of your Company and its future operations.

RELATED PARTY TRANSACTIONS

All related party transactions during the year under review were on arm s length basis, in the ordinary course of business and in compliance with the Policy on Related Party Transactions of the Company. During the year, the Company has not entered into any contracts /arrangements / transactions with related parties which could be considered material in accordance with the policy of the Company on materiality of related party transactions.

The provisions of Section 188 of the Companies Act, 2013 and/or Regulation 23 of the SEBI (LODR) Regulations, 2015 were duly complied. The Related Party Transactions are placed before the Audit Committee and the Board for their approval on a quarterly basis.

The particulars of every contract and arrangement entered into by the Company with related parties referred to in sub - section (1) of section 188 of the Companies Act, 2013 including certain arm s length transactions under third proviso thereto are disclosed in Form No. AOC - 2 which is annexed to this Report.

The policy on Related Party Transactions as approved by the Board is uploaded on the Company s website www.integraessentia.com. The disclosure on Related Party Transactions is made in the Notes to the Financial Statement of the Company.

COMPLIANCE OF SECRETARIAL STANDARDS

The Company has complied with the applicable Secretarial Standards during the year.

DIRECTORS RESPONSIBILITY STATEMENT

To the best of their knowledge and belief and according to the information and explanations obtained by them, your Directors make the following statement in terms of Section 134(3)(c) of the Companies Act, 2013:

a) In the preparation of the annual accounts, the applicable accounting standards have been followed and that there are no material departures;

b) They have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at 31 st March, 2025 and of the profit or loss of the Company for that period;

c) They have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

d) They have prepared the annual accounts on a going concern basis;

e) They have laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and were operating effectively; and

f) They have devised proper systems to ensure compliance with the provision of all applicable laws and that such systems are adequate and operating effectively.

DETAILS OF APPLICATION MADE OR PROCEEDING PENDING UNDER INSOLVENCY AND BANKRUPTCY CODE 2016

During the year under review, there were no applications made or proceedings pending in the name of the Company under the Insolvency Bankruptcy Code, 2016.

DETAILS OF DIFFRENCE BETWEEN VALUATION AMOUNT ON ONE TIME SETTLEMENT AND VALUATION WHILE AVAILING LOAN FROM BANKS AND FINANCIAL INSTITUTIONS

During the year under review, there has been no one time settlement of Loans taken from Banks and Financial institutions.

BUSINESS RESPONSIBILITY REPORT / BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT

The Business Responsibility Report is discontinued by the SEBI from the financial year 2021-22 and with effect from 2022-23 top 1000 Company based on the Market Capitalization shall submit the Business Responsibility and Sustainability Report, but our Company is not under the top 1000 Company therefore requirement of BRSR is Not Applicable to us.

ENVIRONMENTAL SAFETY

The Company is conscious of the importance of environmentally clean and safe operations. The Companys policy requires conduct of operations in such a manner, to ensure safety of all concerned, compliance with environmental regulations and preservation of natural resources.

INDUSTRIAL RELATIONS

The Company enjoyed cordial relations with its employees at all levels. Your directors record their appreciation of the support and co-operation of all employees and count on them for the accelerated growth of the Company.

ACKNOWLEDGEMENT

The Directors place on record their sincere appreciation for the dedication, hard work, and commitment of the employees at all levels and their significant contribution to your Companys growth. Your Company is grateful to the Distributors, Dealers, and Customers for their support and encouragement. Your Directors thank the Banks, Financial Institutions, Government Departments and Shareholders and look forward to having the same support in all our future endeavors. for and on behalf of the Board of Directors

Integra Essentia Limited

	Sd/-	Sd/-
	Deepak Kumar Gupta	Manoj Kumar Sharma
Place: New Delhi	Whole-Time Director & CEO	Whole Time Director
Date: September 02, 2026	(DIN: 00057003)	(DIN: 09665484)