a) Investment in Sarveshvar Foods Limited amounting ? 568 Lakhs has been sold out during the year and the company has invested in MSR Real estates amounting ? 100 Lakhs, Nimbus Projects Limited amounting ? 1,298.27 Lakhs and in Brij Gopal Constructions Company Private Limited amounting ? 1979.25 Lakhs was made during the year.

b) 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.. The share of profit of partnership firm has been disclosed in Consolidated Financial Statements of Integra Essentia Ltd.

c) Investment in M/S Capital Infrastructure Ltd purchased from Nimbus Projects Ltd of 87,50,000 Zero % NonConvertible Redeemable Preference Shares of Face Value of ? 10/- each (i.e., 62,50,000 Preference Shares at ? 14.40/- each redeemable on 23 January 2025 at ? 18.25 per share and 25,00,000 Preference Shares at ? 12/- each redeemable on 21 January 2025 at ? 18.65/-).

d) Investment in M/S Brij Gopal Construction Company Private Limited purchased from Seema Garg, 2,73,000 Equity Shares at the rate of ? 725/- (Face Value of ? 10/- each).

e) ? 100 Lakhs were invested in MSR Apparels Ltd for Joint Development and Construction of Project at Land Situated at village Ujwa admeasuring about 2.4 acres.

The company has provided loans to the following parties during the year

a) Loan of ? 285 Lakhs was given to Jindal Oil and Fats Limited at an interest rate of 8% p.a. for period of 2 years

b) Loan of ? 365 Lakhs was given to K K Continental Trade Private Limited at an interest rate of 8% p.a. for period of 2 years

c) Loan of ? 285 Lakhs was given to Innovative Supply Chain Solution LLP at an interest rate of 8% p.a. for period of 2 years

d) Loan of ? 1150 Lakhs was given to SA Globals Private Limited at an interest rate of 8% p.a. for period of 2 years

e) Loan of ? 255 Lakhs was given to Oniv Beverages Private Limited at an interest rate of 8 % p.a. for period of 2 years

f) Loan of ? 3400 Lakhs was given to Advik Capital Limited at an interest rate of 7 % p.a. for the Period of 5 years

g) Loan of ? 60 Lakhs was given to Indian Realtors Private Limited at an interest rate of 8% p.a. for the period of 2

years Outstanding balance of Indian Realtors Private Limited (?66.41 Lakhs), Advik Capital Limited (? 4,369.55 Lakhs) , Oniv Beverages Private Limited (? 272.88 Lakhs) , S A Global Private Limited (? 1,267.10 Lakhs) , Innovative Supply Chains Solutions LLP (? 262.96 Lakhs), Jindal Oil and Fats Limited (? 303.89 Lakhs) and KK Continenetal Trade Limited (? 389.19 Lakhs)

On 13 January 2024, the company had came with the bonus issue in the ratio of 1:1. Consequent the issued and paid up share capital stands increased to ? 9,140.66 Lakhs consisting of 91,40,66,006 equity shares of ?1 each.

Terms / rights to Equity Shares

The Company has only one class of shares referred as equity shares having a par value of 1/- per share. Each holder of equity shares is entitled to one vote per share. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the company after distribution of all preferential amounts , in proportion to their shareholding.

Rights, Preferences and Restrictions

The Authorised Share Capital of the Company consists of Equity Shares having nominal value of ? 1/- each. The rights and privileges to equity shareholders are general in nature and allowed under Companies Act, 2013.

The equity shareholders shall have:

(1) a right to vote in shareholders' meeting. On a show of hands, every member present in person shall have one vote and on a poll, the voting rights shall be in proportion to his share of the paid up capital of the Company;

(2) a right to receive dividend in proportion to the amount of capital paid up on the shares held. The shareholders are not entitled to exercise any voting right either in person or through proxy at any meeting of the Company if calls or other sums payable have not been paid on due date.

In the event of winding up of the Company, the distribution of available assets/losses to the equity shareholders shall be in proportion to the paid up capital.

During the Financial year ended 31 March 2023, the company had brought its second Right Issue on 21 December 2022, wherein fully paid 7,13,51,144 equity shares of ? 1/- each at a premium of ? 6/- per share, alloted on Rights basis to the eligible shareholders. The company has deployed these funds as per the objects of Right Issue. Proceeds from subscription to the Issue of equity shares under Rights Issue 2 of 2022-23, made during the year ended 31 March 2023 have been utilised in the following manner:

Nature and Purpose of Reserve

a) General Reserve- General Reserve has been created on account of the Scheme of Amalgamation.

b) Profit and loss account- Profit and loss account are the losses which company incurred till date.

c) Security Premium- Security Premium is the amount received over and above the Face Value of the Shares Issued.

d) Capital reserve- Capital reserve has been created on account of debentures.

i) Security premium is adjusted against bonus issue and right issue expenses during the year.

ii) Capital reserve is created due to transfer of debentures on discount.

a. Vehicle loan of ? 100 Lakhs was taken from ICICI bank during the year 2023-24. The loan is repayable in 84 monthly instalments commencing from June 2023 and carries interest rate of 9% p.a.

b. Paid ? 150 Lakhs towards full and final redemption of the entire 2,845 unsecured, non-convertible redeemable debentures of ?1 Lakh each/- on 30 September 2023.

Terms / rights attached to Preference Shares

a) 5% Redeemable Cumulative Non- Convertible Preference Shares of ?1/- each, Redeemable at anytime before the expiry of 20 years from the date of allotment (i.e. 16 August 2012) of the said preference shares at the option of the Company. The holders of the said Preference Shares shall not have any right to vote in any manner before the Company at any meeting except on resolutions placed before the Company at any meeting which directly affects their rights.

b) 9% Redeemable Cumulative Non- Convertible Preference Shares of ?1/- each, Redeemable at anytime between 16 February 2017 to 15 August 2022 at the option of the Company. The holders of the said Preference Shares shall not have any right to vote in any manner before the Company at any meeting except on resolutions placed before the Company at any meeting which directly affects their rights.

i) All Trade payables are non-interest bearing other than amount payable to MSME.

ii) According to information available with the Management, on the basis of intimation received from suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 ('MSMED Act'), the Company has amounts due to Micro, Small and Medium Enterprises under the said Note No.41.

iii) The company has obtained confirmations from MSME Creditors with respect to Non Payment of Interest on Amount Payable for more than 45 Days.

The provision applies to the companies having Net Worth of more than Rs. 500 Crores or Turnover more than Rs. 1000 Crores or Net profit more than Rs. 5 Crores in the preceding financial year. The company's Net profit, Turnover & Net Worth of preceding financial year is below the prescribed limit so the amount required to be spent during the year is NIL.

? NOTE NO. 32- Capital Management

Equity share capital and other equity are considered for the purpose of Company's capital management. The Company's objective for capital management is to manage its capital to safeguard all stakeholders The funding requirements are met through loans.

? NOTE NO. 33- Financial risk management

The Company's Board of Directors has overall responsibility for the establishment and oversight of the Company's risk management framework. The Board of Directors has established the Risk Management Committee, which is responsible for developing and monitoring the Company's risk management policies. The Committee reports to the Board of Directors on its activities. The Company's risk management policies are established to identify and analyses the risks faced by the Company, to set appropriate risks limits and controls and to monitor risk and adherence to limits. Risk management policies and systems are reviewed periodically to reflect changes in market conditions and the Company's activities. The Company, through its training, standards and procedures, aims to maintain a disciplined and constructive control environment in which all employees understand their roles and obligations. The audit committee oversees how management monitors compliance with the company's risk management policies and procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the Company. The audit committee is assisted in its oversight role by internal audit.

Credit Risk

Credit risk is the risk of financial loss to the company if a customer or counter party to a financial instrument fails to meet its contractual obligations, and arises principally from the company's receivable from customers. Credit risk is managed through credit approvals establishing credit limits and continuously monitoring the creditworthiness of customers to which the company grants credit terms in the normal course of business. The company establishes an allowance for doubtful debts and impairment that represents its estimate of incurred losses in respect of trade receivables and other financial assets.

Liquidity Risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company manages its liquidity risk by ensuring as far as possible, that it will all ways have sufficient liquidity to meets it liabilities when due, und er both normal and stressed conditions, without incurring unacceptable losses or risk to Company's reputation.

Market Risk

Market risk is the risk that changes in market prices- such as foreign exchange rates, interest rates and equity prices- will affect the Company's income or the value of its holdings of financial instruments. Market risk is attributable to all market risk sensitive financial instruments including foreign currency receivables and payable and long term debt. We are exposed to market risk primarily related to foreign exchange rate risk. Thus, our exposure to market risk is a function of revenue generating and operating activities in foreign currency. The objective of market risk management is to avoid excessive in our foreign currency revenues and costs. The Company uses derivative to manage market risk.

? NOTE NO. 34- Employee Benefits

Post-employment benefits plans

(a) Defined Contribution Plans -

In respect of the defined contribution plans, an amount of Nil (Previous Year Nil) has been provided in the Profit & Loss account for the year towards employer share of PF contribution.

(b) Defined Benefit Plans -

The Liability in respect of gratuity is determined for current year as per management estimate is ?3,42,491/- (previous year Nil as per management estimate) carried out as at Balance Sheet date. Amount recognized in profit and loss account is ? 3,42,491/- (previous year Nil).

? NOTE NO. 36- Statement of Management

(a) The current assets, loans and advances are good and recoverable and are approximately of the values, if realized in the ordinary courses of business unless and to the extent if any stated otherwise in the Accounts. Provision for all known liabilities is adequate and not in excess of amount reasonably necessary. There are no contingent liabilities except those stated in the notes.

(b) Balance Sheet, Statement of Profit & Loss and Cash Flow statement read together with the schedules to the accounts and notes thereon, are drawn up so as to disclose the information required under the Companies Act, 2013 as well as give a true and fair view of the statement of affairs of the Company as at the end of the year and results of the Company for the year under review.

? NOTE NO. 37- Segment Reporting

As on 31 March 2024, the Company is engaged in Trading of essential Items like Cashew Rice etc which is considered

as the only reportable business segment. Hence segment reporting is not applicable to the company.

* The Customs department has raised the claim on company for 73.56 lacs . The Company has disputed the same with appropriate authority.

? NOTE NO. 39

Previous year figures have been regrouped / reclassifed wherever necessary to conform to current year's classification.

? NOTE NO. 40- Dividends

- Dividend for Preference Shareholders for the year 2023-24 is ? 18500/- Cummulative dividend for Preference Shareholders payable is ? 2,43,771/-

B. Fair value measurements recognised in the statement of financial position:

The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable.

Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).

Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).

The fair value of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values:

Cash and cash equivalents, Trade receivables, Other current Financial assets, Trade payable and other current Financial liabilities approximate their carrying amounts largely due to the short-term maturities or nature of these instruments.

C. Fair values hierarchy

All assets and liabilities for which fair value is measured or disclosed in the Standalone Financial Statements are categorised within the fair value hierarchy, described as follows:

Level 1: Quoted prices (unadjusted) in active markets for financial instruments.

Level 2: The fair value of financial instruments that are not traded in an active market is determined using valuation techniques which maximise the use of observable market data rely as little as possible on entity specific estimates.

Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included in level 3.

There have been no transfers between levels during the period

Valuation process and technique used to determine fair value

(i) The management assessed that fair value of cash and cash equivalents, trade receivables, trade payables, bank overdrafts and other current financial assets and liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments.

(ii) The fair values of the equity investment which are quoted, are derived from quoted market prices in active markets. The Investments measured at fair value and falling under fair value hierarchy Level 3 are valued on the basis of valuation reports provided by external valuers with the exception of certain investments, where cost has been considered as an appropriate estimate of fair value because of a wide range of possible fair value measurements and cost represents the best estimate of fair values within that range.

(iii) The fair value of non-current borrowings carrying floating-rate of interest is not impacted due to interest rate changes, and will not be significantly different from their carrying amounts as there is no significant change in the under-lying credit risk of the Company (since the date of inception of the loans).

D. Credit risk

The maximum exposure to credit risks is represented by the total carrying amount of these financial assets in the balance

sheet

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations.

Credit risk on cash and cash equivalents and bank deposits is generally limited as the Company transacts with Banks having a high credit ratings assigned by domestic credit rating agencies.

? NOTE NO. 44 - Additional Regulatory Information

(i) Company holds immovable property in its name and the same has been disclosed in the financial statements

(ii) Company doesn't have investment property to value the property as is based on the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017

(iii) Company doesn't have Property Plant and Equipment to revalue the same (including Right-of Use Assets),based on the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017

(iv) Company doesn't have intangible asset to revalue the same , based on the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017

(v) Company not provided any loans to Promoters, Directors, Key Managerial Persons or related parties. The loans provided to other body corporates are repayble on demand

(vi) Company doesn't have any Capital-Work-in Progress

(vii) Company does not have any intangible assets under developments

(viii) No benami property held by company, No proceedings has been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder

(ix) Company has no borrowings from banks or financial institutions on the basis of security of current assets

(x) Company not declared as wilful defaulter by any bank or financial Institution or other lender

(xi) Company has not done any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956

(xii) Company has not any charges or satisfaction yet to be registered with ROC beyond the statutory period

(xiii) Section 135 of Companies Act, 2013 relating to CSR Policy is not applicable on the Company

(xiv) Compliance with number of layers of companies is applicable and same has been taken into effect in consolidated financial statements.

(xv) Compliance with approved Scheme(s) of Arrangements, if any: NA

(xvi) During the year company has borrowed loans from bank and other parties and same has beeen disclosed in financial statements. The company has issued bonus shares in the ratio of 1:1

(xvii) The additional information pursuant to Schedule III to the Companies Act, 2013 are either nil or not applicable.