The Directors present the 18^th Annual Report together with the Audited Statement of Accounts for the financial year ended March 31,2025.

1. FINANCIAL RESULTS AND OPERATIONS

The financial performance of your Company for the year ended March 31,2025, is tabulated below:

(Rs. In Lakhs)

During the year under review, the Company achieved a turnover of Rs.44,172.80, whereas the Profit of the Company for the period under
review were Rs.383.91 as compared to profit of the company Rs. 1543.46 in the previous year.

2. 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.

As part of our strategic expansion, the Company has successfully acquired Chateau Indage Winery, further strengthening
our footprint across the entire value chain of consumable goods. This acquisition reinforces our commitment to building a
comprehensive presence in the Life Essentials sector with a long-term vision.

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.

3. 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, 6^th Floor, Pearls Best Height -II, Netaji Subhash Place, Maurya
Enclave, New Delhi, Delhi - 110034.

4. TRANSFER TO RESERVE

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

5. DIVIDEND

Keeping in view the future expansion plans, your Board of Directors do not recommend any dividend for the Financial Year 2024¬
25.

6. SHARE CAPITAL

As on March 31,2025, 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.

During the financial year 2024-25, to augment the long-term financial resources of the Company, the members approved the
capitalisation of reserve by way of Rights Issue:

7. 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.

8. PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS

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

9. SUBSIDIARY & ASSOCIATES COMPANY

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

10. MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY

Except for the changes specifically described in this report, there has been no change/commitment affecting the financial position
of the Company during the period from the end of the financial year 2024-25 to the date of this report.

11. 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, 2025 as prescribed in Form MGT-7 of the Companies (Management and Administration) Rules, 2014 on its website www.
integraessentia.com. 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.

12. 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.

13. 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 Ms. Shubhangi Agarwal, Proprietor of Shubhangi Agarwal & Associates, Company Secretaries, is
also annexed to the said report.

14. 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 Whistleblower Policy is available on the
Company's website https://www.integraessentia.com/investor-relations

15. 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 Seven Directors. Amongst the directors, three are executive, and Four are Non-Executive Independent
Directors including two Women Independent Directors on the Board.

Accordingly, as on March 31, 2025, the composition of the Board of Directors is as follows:

*Appointed as Whole-Time Director w.e.f. July 19,2024
# Appointed as Whole-Time Director and CFO w.e.f. August 31,2024
$ Appointed as an Independent Director w.e.f. December23,2024

Further, during the financial year ended March 31,2025, following persons ceased to hold office:

1) Mr. Arijit Kumar Ojha (DIN: 10265020) resigned from directorship w.e.f. August 31,2024

2) Mr. Puneet Ralhan (DIN:03588116) resigned from directorship w.e.f. July 19,2024.

3) Mr. Anshumali Bhushan (DIN: 01258923) resigned from directorship w.e.f. August 01,2025

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:

• 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.

17. AUDITORS

a) STATUTORY AUDITORS & AUDIT REPORT

Through members approval at 15^th Annual General Meeting, the Board of director of your company has appointed M/s A
K Bhargav, 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.

Further, the statutory auditors' report for the financial year 2024-25 does not contain any qualifications, reservations or
adverse remarks. The auditors' report is attached to the financial statements of the Company.

There have been no instances of fraud reported by the Auditors under Section 143(12) of the Act and Rules framed
thereunder either to the Company or to the Central Government.

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
31st March 2025 from M/s. Shubhangi Agarwal & Associates, Company Secretaries and the same forms part of the Annual
Report. The Secretarial audit report does not contain any qualifications, reservations or adverse remarks.

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 company's 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 Board's 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

18. 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 onboard 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.

19. 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.

20. 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:

21. 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 31,2025, Ten (10) 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, 2025.

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 management's 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 Four
(4) 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.

22. 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.

23. CORPORATE SOCIAL RESPONSIBILITY

Provisions of Section 135 of the Companies Act, 2013, read with applicable Rules, not applicable during the year under review.

24. 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).

25. 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.

26. 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.

27. 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.

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

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

29. 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.

30. ASSOCIATES & SUBSIDIARIES

Following are the list of companies which are subsidiaries or associate companies:

1. M/s Brewtus Beverages Private Limited - holds 29.75 % stake

31. COMPLIANCE OF SECRETARIAL STANDARDS

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

32. 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.

33. 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.

34. 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.

35. 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.

36. ENVIRONMENTAL SAFETY

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

37. 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.

38. 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 Company's 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
Sd/- Sd/-

Deepak Kumar Gupta Manoj Kumar Sharma

Whole-Time Director & CEO Whole Time Director

(DIN: 00057003) (DIN: 09665484)

Place: New Delhi
Date: August 12, 2025

1

During the year under review, Mr. Pankaj Sardana resigned as Chief Financial Officer with effect from July 18, 2024 and thereafter
Ms. Shweta Singh is appointed as Chief Financial Officer w.e.f August 31, 2024.

16. 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.