April 16, 2024

Listing Compliance Department Listing Compliance Department

National Stock Exchange of India Limited BSE Limited
Exchange Plaza, Phirozee Jeejeebhoy
Bandra-Kurla Complex, Towers, Dalal Street, Fort,
Bandra (E), Mumbai 400051 Mumbai - 400 001

NSE Symbol: ESSENTIA Scrip Code: 535958

Sub: Corrigendum to Audited Financial Results (Standalone & Consolidated) of the Company for the
quarter and year ended March 31, 2024 - Regulations 30 and 33 of the Securities and Exchange Board
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“the SEBI Listing
Regulations”)

Ref: Outcome of Board Meeting held on Tuesday, April 16, 2024

Dear Sir/Ma’am,

This corrigendum, with reference to the Outcome of Board Meeting held on April 16, 2024, which was
already disseminated to the stock exchange on April 16, 2024 is being issued to inform the exchange and
all other stakeholders for conveying and correcting an inadvertent error occurred while submitting
the Financial Results (standalone and consolidated) for the quarter and year ended March 31, 2024.

We would like to inform you that the few notes to the Standalone Financial Results & Balance sheet
were inadvertently and erroneously missed in the scanned pdf file. Moreover, for the purpose of utmost
clarity and to avoid any ambiguity, We are re-submitting the full set of the Board Meeting Outcome
including Audited Consolidated and Standalone Financial Results for quarter and year ended March 31,
2024 of the Company approved by the Board of Directors, including copy of the notes.

Further, we confirm that there is no other change in the Financial Results of the Company. The Meeting
of the Board of Directors of the Company commenced at 5:30 p.m. (IST) and concluded at 7:00 p.m.
(IST).

We request you to kindly take the above information on record and oblige.

Thanking you,

Yours Faithfully,

for Integra Essentia Limited

DEEPAK Digitally signed
KUMAR by DEEPAK
GUPTA KUMAR GUPTA
Deepak Kumar Gupta
Whole-time Director cum CEO
DIN:00057003
 April 16, 2024

Listing Compliance Department Listing Compliance Department

National Stock Exchange of India Limited BSE Limited
Exchange Plaza, Phirozee Jeejeebhoy
Bandra-Kurla Complex, Towers, Dalal Street, Fort,
Bandra (E), Mumbai 400051 Mumbai - 400 001

NSE Symbol: ESSENTIA Scrip Code: 535958

Sub: Outcome of Board Meeting held today i.e., Tuesday, April 16, 2024

Dear Sir/Ma’am,

In compliance with the provisions of Regulation 30 read with Schedule III of SEBI (Listing
Obligations and Disclosure Requirements), Regulations 2015, we wish to inform you that the Board
of Directors of the Company at its meeting held today i.e. Tuesday, April 16, 2024 at the registered
office of the Company, inter-alia:

1. considered, approved and took on record the Audited Financial Results (Standalone &
Consolidated Results) of the Company for the quarter and financial year ended on March 31,
2024 along with the Auditor’s Report by the Statutory Auditors of the Company. Copy of the
same is attached herewith for your reference as Annexure-I.

2. Further, pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, a declaration that the Statutory Auditors of the Company
have issued an Audit Report with an unmodified opinion on the Audited Financial Results of
the Company for the quarter and year ended March 31, 2024. Copy of the same is attached for
your ready reference as Annexure-II.

3. considered and approved appointment of:

a. M/s. Niraj Kumar Vishwakarma & Associates, as an Internal Auditor of the company in
terms of Section 138 of the Companies Act, 2013 for undertaking the internal audit of the
company for financial year 2024-25.

b. M/s Kumar G & Co., Practicing Company Secretaries, as a Secretarial Auditor of the
company in terms of Section 204 of the Companies Act, 2013 read with Rule 8 of the
Companies (Meetings of Board and its powers) Rules, 2014 for undertaking the secretarial
audit of the company for financial year 2024-25.
4. To seek members approval under Regulation 17(1C) of SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015 for the directors already appointed Mr. Arijit
Kumar Ojha (DIN: 10265020) in Board Meeting dated January 23, 2024.

Disclosure under Regulation 30 of SEBI Listing Regulations read with SEBI circular
SEBI/HO/CFD/CFDPoD-1/P/CIR/2023/123 dated July 13, 2023 is enclosed as Annexure III to
this letter.

5. to seek members approval wherever necessary through the process of postal ballot and approved
draft notice of the Postal Ballot and authorized Director/ KMP to issue the same to the
concerned, appointment of Scrutinizer and matters related thereto.

The notice of the postal ballot will be sent separately to the Stock Exchange(s) and to the Members of
the Company and will also be available on the website of the Company at www.integraessentia.com
and on the website of the stock exchange(s) i.e. National Stock Exchange of India Limited and BSE
Limited, in due course.

The Board meeting commenced at 05:30 p.m. and concluded at 07:00 p.m.

We request you to kindly take the above information on record and oblige.

Thanking you,

Yours Faithfully,

for Integra Essentia Limited

DEEPAK Digitally signed
KUMAR by DEEPAK
GUPTA KUMAR GUPTA
Deepak Kumar Gupta
Whole-time Director cum CEO
DIN: 00057003
 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 Consolidated Financial Results for the Quarter and Year Ended 31 March 2024
(All figures are in lakhs except otherwise stated)

Quarter Ended Year Ended Year Ended

Particulars 31-Mar-24 31-Dec-23 31-Mar-23 31-Mar-24 31-Mar-23
Audited Unaudited Audited Audited Audited
Revenue from Operations 9,331.37 6,205.73 6,727.23 27,726.66 24,141.41
Other Income 731.67 178.01 82.43 1,835.73 408.73
Total Income 10,063.05 6,383.75 6,809.67 29,562.38 24,550.15

EXPENSES
Purchases of Stock-in-Trade 9,128.68 6,102.60 6,447.94 26,845.24 23,561.67
Change in inventory of finished goods, work in progress and stock in trade - - 26.54 - -
Employee Benefits Expense 29.32 21.59 16.61 84.77 49.53
Finance Costs 13.94 13.57 0.52 56.29 0.19
Depreciation and Amortisation Expense 93.61 94.43 0.72 371.62 2.60
Other Expenses 152.12 56.23 79.62 307.96 218.66
Total Expenses 9,417.67 6,288.42 6,571.95 27,665.88 23,832.65

Profit Before Exceptional Items and Tax 645.37 95.32 237.72 1,896.51 717.50
Exceptional Items - - -5.50 - -
Share in Profit (Loss) in Associate Entity accounted for Using Equity Method -0.03 -0.41 -17.53 14.28 6.20
Profit/ (Loss) Before Tax 645.34 94.91 225.69 1,910.79 723.70

Tax Expense/(Benefits)
Current Tax 26.99 24.00 57.30 341.87 57.30
Deferred Tax 25.45 - -0.27 25.45 -0.27

Profit/(Loss) for the period 592.90 70.92 168.66 1,543.46 666.67

Other Comprehensive Income

Items that will be not reclassified to profit and loss account (net of tax) -73.71 24.57 - - -
Items that will be reclassified to profit and loss account (net of tax) - - - - -
Total Comprehensive Income for the period 519.19 95.48 168.66 1,543.46 666.67

Paid up equity share capital 9,140.66 4,570.33 4,570.33 9,140.66 4,570.33

Other Equity excluding Revaluation Reserves 2,571.16 6,643.30 2,964.35 2,571.16 2,970.54

Earnings per Equity Share of ₹ 1 each

Basic 0.06 0.02 0.04 0.28 0.15
Diluted 0.06 0.02 0.04 0.28 0.15

a) The Consolidated financial results of the company have been prepared in accordance with Ind AS prescribed under Section 133 of the Companies Act 2013 (the
Act) read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015.

b) The above audited Financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting at
the Registered office held on 16 April 2024. The Statutory Auditor of the Company has issued the audit report on above Financial Results of the Company for the
Quarter and Year Ended 31 March 2024 in term of the Regulation 33 of the SEBI (LODR) Regulations, 2015 and have issued an unmodified Independent
Auditor’s Report thereon.

c) The company in its board meeting held on 13 January 2024 considered and approved allotment of 45,70,33,003 bonus equity shares to the existing shareholders
in the ratio of 1:1, the same has been alloted to the shareholders on 13 January 2024.
d) Previous year/period figures have been regrouped/reclassified/rearranged, wherever necessary, to make them comparable.
e) The Company operates in one reportable segment i.e. Trading of Essential itmes and there is no separate reportable segment pursuant to Ind-AS 108.
f) The Statement includes the results for quarter ended 31 March 2024 being the balancing figure between the audited figures in respect of year ended 31 March
2024 and the published unaudited results for nine month ended 31 December 2023.
g) The results of the Company are also available for investors at www.integraessentia.com, www.bseindia.com and www.nseindia.com
h) The Previous year figures has been audited by the erstwhile Statutory auditors.
i) The company become operating partner in M/s RK Industries on 5 August 2022 and acquired 66% share in the said partnership firm. Also company has
acquired 25.76% in Brewtus Beverages Private Limited in July 2023. The share of profit is accounted using equity method and has been disclosed in the results.

j) Investment in Unquoted shares/securities and Investment in business projects by way of Memorandum of Understanding is subject to fair valuation and such
investments has been kept at book value.
k) Expenses incurred in relation to Increase in authorised capital & bonus issue of Rs. 90.25 lakhs has been capitalised and adjusted from other equity during the
year ended 31 March 2024.
l) The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share (not
annualized) in accordance with the Ind AS.

m) INVESTOR COMPLAINTS
Pending at the beginning of the quarter 0
Received during the quarter 4
Disposed off during the quarter 4
Remaining unresolved at the end of the quarter 0

For Integra Essentia Limited

DEEPAK Digitally signed
KUMAR by DEEPAK
GUPTA KUMAR GUPTA

Deepak Kumar Gupta

Whole-time Director Cum CEO
DIN:00057003

Place: Delhi
Date: 16 April 2024
 INTEGRA ESSENTIA LIMITED
CIN: L74110DL2007PLC396238
REGD OFF: 607, 6th Floor, Pearls Best Height -II,Netaji Subhash Place,North West Delhi, Delhi, India, 110034
Consolidated Balance Sheet as at 31 March 2024
(All figures are in lakhs except otherwise stated)
Particulars As at 31 March 2024 As at 31 March 2023
ASSETS
Non-Current Assets
a) Property, Plant and Equipment 3,779.16 4,003.70
b) Financial Assets
(i) Investments 3,583.51 1,997.88
(iii) Loans 6,932.08 8,261.89
(ii) Other 1.12 38.11
c) Deferred Tax Asset(Net) - 0.27
c) Other non current assets 0.11 -
14,295.97 14,301.84

Current Assets
a) Financial Assets
(ii) Trade Receivables 3,903.73 1,034.79
(iii) Cash and Cash Equivalents 195.59 550.72
(vi) Other 5.35 105.45
b) Other Current Assets 1,765.33 103.80
5,870.00 1,794.77

Total Assets 20,165.97 16,096.61

EQUITY AND LIABILITIES

Equity
a) Equity Share Capital 9,140.66 4,570.33
b) Other Equity 2,570.10 2,970.54
11,710.76 7,540.87
LIABILITIES
Non-Current Liabilities
a) Financial Liabilities
(i) Borrowings 724.56 2,847.50
b) Provisions 3.42 -
c) Deferred tax liabilities (net) 25.19 -
753.16 2,847.50

Current Liabilities
a) Financial Liabilities
(i) Borrowings 13.10 -
(ii) Trade Payables
total outstanding dues of Micro & Small Enterprises 1,277.82 2,018.70
total outstanding dues of creditors other than Micro & Small Enterprises 3,390.53 389.55
(iii)Other financial liabilities 248.07 208.47
b) Other Current Liabilities 2,429.58 3,034.20
c) Provisions 0.00 -
d) Current Tax Liabilities (Net) 342.94 57.30
7,702.04 5,708.23

Total Equity and Liabilities 20,165.97 16,096.61

For Integra Essentia Limited

DEEPAK Digitally
signed by
KUMAR DEEPAK
GUPTA KUMAR GUPTA
Deepak Kumar Gupta
Whole-time Director cum CEO
DIN:00057003

Place: Delhi
Date: 16 April 2024
 INTEGRA ESSENTIA LIMITED
CIN: L74110DL2007PLC396238
REGD OFF: 607, 6th Floor, Pearls Best Height -II,Netaji Subhash Place,North West Delhi, Delhi, India, 110034
Consolidated Cash Flow Statement for the year ended March 2024
(All figures are in lakhs except otherwise stated)

Particulars For the year 2023-24 For the year 2022-23

Cash Flow from Operating Activities
Net Profit/(Loss) before Tax 1,910.79 723.70
Adjustment for :
Depreciation & Amortisation Expense 371.62 2.60
Interest Income -567.61 -293.96
Interest Expense 56.29 0.64
Adjustment of IndAS 22.74 -28.24
Net unrealized foreign exchange (gain) -
Operating Profit before working Capital Changes : 1,793.84 404.74

Movements in Working Capital :

(Increase)/decrease in Other current Assets -1,561.46 651.51
(Increase)/decrease in Other Non Current Assets 36.88 -37.26
(Increase)/decrease in Trade Receivables -2,868.93 -245.09
Increase/(decrease) in Other current Liabilities -561.60 2,960.72
Increase/(decrease) in Trade payables 2,260.09 965.64
Cash generated from Operations : -901.19 4,700.26
Direct Taxes Paid (57.30) -
Net Cash flow from/(used in) Operating Activities -958.49 4,700.26

Cash Flow from Investing Activities

Purchase of property, plant and equipment including CWIP -147.05 -4,005.64
Proceeds from sale of property, plant and equipment - -
(Increase)/decrease in Long term Loans & Advances 1,329.82 -
Movement in Investments -1,585.63 -1,997.88
Movement in Loans -8,263.94
Movement Bank Deposit not considered as cash & cash equivalent - -0.35
Interest Received 567.61 293.96
Net Cash flow from/(used in) Investing Activities 164.74 -13,973.85

Cash Flow from Financing Activities

Proceeds from/ (repayment of) Long term borrowings (2,109.84) -27.03
(Increase)/decrease in Financial Assets -
Money received against Right Issue - 9,813.25
Right issue expenses -90.25 -
Other Comprehensive Income - -
Redemption of debenture 2,695.00 -
Interest Paid -56.29 -0.64
Net Cash flow from/(used) in Financing Activities 438.62 9,785.59

Net Increase/Decrease in Cash & Cash Equivalents -355.13 512.00

Cash & Cash equivalents at the beginning of the year 550.72 38.72
Cash & Cash equivalents at the end of the year 195.59 550.72

Components of Cash and Cash Equivalents 195.59 550.72

For Integra Essentia Limited

DEEPAK Digitally
signed by
KUMAR DEEPAK
GUPTA KUMAR GUPTA
Deepak Kumar Gupta
Whole-time Director cum CEO
DIN:00057003

Place: Delhi
Date: 16 April 2024
 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 31 March 2024
(All figures are in lakhs except otherwise stated)

Quarter Ended Year Ended Year Ended

Particulars 31-Mar-24 31-Dec-23 31-Mar-23 31-Mar-24 31-Mar-23
Audited Unaudited Audited Audited Audited
Revenue from Operations 9,331.37 6,205.73 6,727.23 27,726.66 24,141.41
Other Income 731.67 178.01 82.43 1,835.73 408.73
Total Income 10,063.05 6,383.75 6,809.66 29,562.38 24,550.15

EXPENSES
Purchases of Stock-in-Trade 9,128.68 6,102.60 6,447.94 26,845.24 23,561.67
Change in inventory of finished goods, work in progress and stock in trade - - 26.54 - -
Employee Benefits Expense 29.32 21.59 16.61 84.77 49.53
Finance Costs 13.94 13.57 0.52 56.29 0.19
Depreciation and Amortisation Expense 93.61 94.43 0.72 371.62 2.60
Other Expenses 152.12 56.23 79.62 307.96 218.66
Total Expenses 9,417.67 6,288.42 6,571.95 27,665.88 23,832.65

Profit Before Exceptional Items and Tax 645.37 95.32 237.71 1,896.51 717.50
Exceptional Items - - -5.50 - -
Profit/ (Loss) Before Tax 645.37 95.32 243.21 1,896.51 717.50

Tax Expense/(Benefits)
Current Tax 28.05 24.00 57.30 342.94 57.30
Deferred Tax 25.45 - -0.27 25.45 -0.27

Profit/(Loss) for the period 591.87 71.33 186.18 1,528.11 660.48

Other Comprehensive Income

Items that will be not reclassified to profit and loss account (net of tax) -73.71 24.57 - - -
Items that will be reclassified to profit and loss account (net of tax) - - - - -
Total Comprehensive Income for the period 518.16 95.89 186.18 1,528.11 660.48

Paid up equity share capital 9,140.66 4,570.33 4,570.33 9,140.66 4,570.33

Other Equity excluding Revaluation Reserves 2,549.63 6,643.30 2,964.35 2,549.63 2,964.35

Earnings per Equity Share of ₹ 1 each

Basic 0.06 0.02 0.04 0.27 0.14
Diluted 0.06 0.02 0.04 0.27 0.14

a) The Standalone financial results of the company have been prepared in accordance with Ind AS prescribed under Section 133 of the Companies Act 2013 (the
Act) read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015.
b) The above audited Financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting
at the Registered office held on 16 April 2024. The Statutory Auditor of the Company has issued the audit report on above Financial Results of the Company for
the Quarter and Year Ended 31 March 2024 in term of the Regulation 33 of the SEBI (LODR) Regulations, 2015 and have issued an unmodified Independent
Auditor’s Report thereon.
c) The company in its board meeting held on 13 January 2024 considered and approved allotment of 45,70,33,003 bonus equity shares to the existing
shareholders in the ratio of 1:1, the same has been alloted to the shareholders on 13 January 2024.
d) Previous year/period figures have been regrouped/reclassified/rearranged, wherever necessary, to make them comparable.
e) The Company operates in one reportable segment i.e. Trading of Essential itmes and there is no separate reportable segment pursuant to Ind-AS 108.
f) The Statement includes the results for quarter ended 31 March 2024 being the balancing figure between the audited figures in respect of year ended 31 March
2024 and the published unaudited results for nine month ended 31 December 2023.
g) The results of the Company are also available for investors at www.integraessentia.com, www.bseindia.com and www.nseindia.com
h) The Previous year figures has been audited by the erstwhile Statutory auditors.
i) Investment in Unquoted shares/securities and Investment in business projects by way of Memorandum of Understanding is subject to fair valuation and such
investments has been kept at book value.
j) Expenses incurred in relation to Increase in authorised capital & bonus issue of Rs. 90.25 lakhs has been capitalised and adjusted from other equity during the
year ended 31 March 2024.
k) The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share
l) INVESTOR COMPLAINTS
Pending at the beginning of the quarter 0
Received during the quarter 4
Disposed off during the quarter 4
Remaining unresolved at the end of the quarter 0

For Integra Essentia Limited

DEEPAK Digitally signed
KUMAR by DEEPAK
GUPTA KUMAR GUPTA

Deepak Kumar Gupta

Whole-time Director cum CEO
DIN:00057003

Place: Delhi
Date: 16 April 2024
 INTEGRA ESSENTIA LIMITED
CIN: L74110DL2007PLC396238
REGD OFF: 607, 6th Floor, Pearls Best Height -II,Netaji Subhash Place,North West Delhi, Delhi, India, 110034
Standalone Balance Sheet as at 31 March 2024
(All figures are in lakhs except otherwise stated)
Particulars As at 31 March 2024 As at 31 March 2023
ASSETS
Non-Current Assets
a) Property, Plant and Equipment 3,779.16 4,003.70
b) Financial Assets
(i) Investments 3,563.03 1,991.68
(iii) Loans 6,932.08 8,261.89
(ii) Other 1.12 38.11
c) Deferred Tax Asset(Net) - 0.27
c) Other non current assets 0.11 -
14,275.49 14,295.64

Current Assets
a) Financial Assets
(ii) Trade Receivables 3,903.73 1,034.79
(iii) Cash and Cash Equivalents 195.59 550.72
(vi) Other 5.35 105.45
b) Other Current Assets 1,765.33 103.80
5,870.00 1,794.77

Total Assets 20,145.49 16,090.41

EQUITY AND LIABILITIES

Equity
a) Equity Share Capital 9,140.66 4,570.33
b) Other Equity 2,549.63 2,964.35
11,690.29 7,534.68
LIABILITIES
Non-Current Liabilities
a) Financial Liabilities
(i) Borrowings 724.56 2,847.50
b) Provisions 3.42 -
c) Deferred tax liabilities (net) 25.19 -
753.16 2,847.50

Current Liabilities
a) Financial Liabilities
(i) Borrowings 13.10 -
(ii) Trade Payables
total outstanding dues of Micro & Small Enterprises 1,277.82 2,018.70
total outstanding dues of creditors other than Micro & Small Enterprises 3,390.53 389.55
(iii)Other financial liabilities 248.07 208.47
b) Other Current Liabilities 2,429.58 3,034.20
c) Provisions 0.00 -
d) Current Tax Liabilities (Net) 342.94 57.30
7,702.04 5,708.23

Total Equity and Liabilities 20,145.49 16,090.41

For Integra Essentia Limited

DEEPAK Digitally
signed by
KUMAR DEEPAK
GUPTA KUMAR GUPTA
Deepak Kumar Gupta
Whole-time Director cum CEO
DIN:00057003

Place: Delhi
Date: 16 April 2024
 INTEGRA ESSENTIA LIMITED
CIN: L74110DL2007PLC396238
REGD OFF: 607, 6th Floor, Pearls Best Height -II,Netaji Subhash Place,North West Delhi, Delhi, India, 110034
Standalone Cash Flow Statement for the year ended March 2024
(All figures are in lakhs except otherwise stated)

Particulars For the year 2023-24 For the year 2022-23

Cash Flow from Operating Activities
Net Profit/(Loss) before Tax 1,896.51 717.50
Adjustment for :
Depreciation & Amortisation Expense 371.62 2.60
Interest Income -567.61 -293.96
Interest Expense 56.29 0.23
Adjustment of IndAS 22.74 -28.24
Net unrealized foreign exchange (gain) -
Operating Profit before working Capital Changes : 1,779.56 398.12

Movements in Working Capital :

(Increase)/decrease in Other current Assets -1,561.46 651.51
(Increase)/decrease in Other Non Current Assets 36.88 -
(Increase)/decrease in Trade Receivables -2,868.93 -245.09
Increase/(decrease) in Other current Liabilities -561.60 2,960.72
Increase/(decrease) in Trade payables 2,260.09 965.64
Cash generated from Operations : -915.47 4,730.90
Direct Taxes Paid (57.30) -
Net Cash flow from/(used in) Operating Activities -972.77 4,730.90

Cash Flow from Investing Activities

Purchase of property, plant and equipment including CWIP -147.05 -4,005.64
Proceeds from sale of property, plant and equipment - -
(Increase)/decrease in Long term Loans & Advances 1,329.82 -37.26
Movement in Investments -1,571.35 -1,991.68
Movement in Loans -8,263.94
Movement Bank Deposit not considered as cash & cash equivalent - -0.35
Interest Received 567.61 293.96
Net Cash flow from/(used in) Investing Activities 179.02 -14,004.90

Cash Flow from Financing Activities

Proceeds from/ (repayment of) Long term borrowings (2,109.84) -27.03
(Increase)/decrease in Financial Assets -
Money received against Right Issue - 9,813.25
Right issue expenses -90.25 -
Other Comprehensive Income - -
Redemption of debenture 2,695.00 -
Interest Paid -56.29 -0.23
Net Cash flow from/(used) in Financing Activities 438.62 9,786.00

Net Increase/Decrease in Cash & Cash Equivalents -355.13 512.00

Cash & Cash equivalents at the beginning of the year 550.72 38.72
Cash & Cash equivalents at the end of the year 195.59 550.72

Components of Cash and Cash Equivalents 195.59 550.72

For Integra Essentia Limited

DEEPAK Digitally signed
KUMAR by DEEPAK
KUMAR GUPTA
GUPTA
Deepak Kumar Gupta
Whole-time Director cum CEO
DIN:00057003

Place: Delhi
Date: 16 April 2024
 April 16, 2024

Listing Compliance Department Listing Compliance Department

National Stock Exchange of India Limited BSE Limited
Exchange Plaza, Phirozee Jeejeebhoy
Bandra-Kurla Complex, Towers, Dalal Street, Fort,
Bandra (E), Mumbai 400051 Mumbai - 400 001

NSE Symbol: ESSENTIA Scrip Code: 535958

Sub: Declaration pursuant to Regulation 33(3) (d) of the Securities Exchange Board of
India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

With reference to above, we hereby state that the Statutory Auditor of the Company M/s.
A.K. Bhargav & Co., Chartered Accountants have issued an Audit Report with unmodified
opinion on the Audited Financial Results of the Company for the quarter and financial year
ended March 31, 2024 in Compliance with the Regulation 33 of SEBI (Listing Obligations
and Disclosure Requirements) Regulations, 2015.

We request you to kindly take the above information on record and oblige.

Thanking you,

Yours Faithfully,

for Integra Essentia Limited

DEEPAK Digitally signed
KUMAR by DEEPAK
KUMAR GUPTA
GUPTA
Deepak Kumar Gupta
Whole-time Director cum CEO
DIN: 00057003
 Annexure III

The details as required under Regulation 30 of SEBI Listing Regulations read with SEBI circular
SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023 are as under:

Appointment of Internal Auditor:

S.No. Particulars Details

1. Name of the Internal M/s. Niraj Kumar Vishwakarma & Associates
Auditor
2. Reason for change Appointment
3. Date of Appointment April 16, 2024
4. Brief Profile M/s. Niraj Kumar Vishwakarma & Associates,
Cost Audit Firm having an experience of more
than 15 years in the field of Audit and allied
matters.
5. Disclosure of relationships Not Applicable
between directors (in case of
appointment of a director)

Appointment of SecretarialAuditor:

S.No. Particulars Details

1. Name of the Internal M/s. Kumar G & Co.
Auditor
2. Reason for change Appointment
3. Date of Appointment April 16, 2024
4. Brief Profile M/s Kumar G & Co., Delhi is a practicing
Company Secretary firm having
proficiencies/providing consultancy in the field of
Company Law matters relating to ROC, RD -
MCA, NCLT, RBI, FEMA, Stock Exchanges, etc.
5. Disclosure of relationships Not Applicable
between directors (in case of
appointment of a director)