Integra Essentia Limited (ESSENTIA) AI Stock Analysis

• Market Cap: ₹1.36B
• Dividend Yield: N/A
• Average Volume (3M): 508.45K
• Price to Earnings (P/E): 32.2
• Beta (1Y): 0.97
• Revenue Growth: 13.81%
• EPS Growth: -73.78%
• Country: IN
• Employees: 15
• Sector: Services
• Sector Strength: N/A
• Industry: Apparel - Manufacturers
• EPS (TTM): 0.01
• Shares Outstanding: 1,067,690,600
• 10 Day Avg. Volume: 397,904
• 30 Day Avg. Volume: 508,447
• PEG Ratio: -0.83
• Price to Book (P/B): 1.66
• Price to Sales (P/S): 0.64
• P/FCF Ratio: -2.61
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 54 Neutral
• Price Target: ₹1.50 ▼(-0.66% Downside)
• Action: Reiterated Date: 03/06/26
• Date: Action: Reiterated 03/06/26

The score is driven primarily by improving financial performance (revenue growth and stronger balance sheet) but is held back by negative operating/free cash flow and very thin margins. Technical indicators are mixed with longer-term weakness and negative MACD, and valuation looks demanding at a ~32 P/E with no dividend yield provided.

Positive Factors

Revenue Growth

The company’s substantial revenue growth through 2025 indicates expanding market traction and scale. Durable top-line expansion strengthens the base to absorb fixed costs, supports incremental margin gains over time, and underpins reinvestment in distribution and product capabilities.

Strong Equity Ratio / Improved Leverage

A 76.8% equity ratio and materially improved debt-to-equity reflect a stronger leverage profile. This balance sheet strength lowers solvency and refinancing risk, increases financial flexibility for capex or working capital, and supports medium-term stability.

Improving Profitability Trend

Improvement in net margin and a positive ROE indicate the business is moving toward sustained profitability. If trends persist, this enhances cash generation potential and return on invested capital, enabling organic funding of growth and reducing reliance on external financing.

Negative Factors

Very Low Gross Margin

A gross margin of ~1.6% shows severe pressure from COGS or weak pricing power. Such thin product-level profitability leaves minimal buffer for SG&A, inflation, or input cost shocks, constraining sustainable operating leverage and long-term margin expansion.

Negative Operating & Free Cash Flow

Persistent negative operating and free cash flow in 2025 signal poor cash conversion and reliance on financing. This undermines liquidity, increases refinancing risk, and limits the company’s ability to self-fund capex, inventory cycles, or absorb prolonged demand weakness.

History of Negative Equity

A past record of negative equity points to prior solvency stress and potential structural weaknesses. Even with recent improvement, legacy deficits can depress stakeholder confidence, raise borrowing costs, and pose recurring risks if profitability or cash flow deteriorates.

Integra Essentia Limited Business Overview & Revenue Model

Company Description

Integra Essentia Limited trades in agricultural commodities. It is also involved in the life necessities, items of basic human needs, organic and natural products, and processed foods etc.; and other essential goods and infrastructural products. The company was formerly known as Integra Garments and Textiles Limited and changed its name to Integra Essentia Limited in February 2022. The company was incorporated in 2007 and is based in Delhi, India.

How the Company Makes Money

ESSENTIA generates revenue through multiple streams, including software licensing fees, subscription-based services, and consulting engagements. The company offers its proprietary software solutions under a licensing model, allowing clients to access its technology while providing ongoing support and updates, which creates a recurring revenue stream. Additionally, ESSENTIA's subscription services allow customers to utilize cloud-based analytics and data management tools for a monthly fee. The company also partners with healthcare institutions and technology firms to provide custom consulting services, further diversifying its income sources. Strategic partnerships with industry leaders enhance ESSENTIA's market reach and contribute significantly to its overall earnings.

Integra Essentia Limited Financial Statement Overview

Summary

Strong revenue growth and improving net margin, supported by a healthier leverage profile and strong equity ratio. However, profitability remains thin (very low gross margin) and cash generation is weak with negative operating cash flow and negative free cash flow, creating liquidity risk.

Income Statement

Integra Essentia Limited has shown significant revenue growth over the years, with a substantial increase from 2022 to 2025. The gross profit margin is relatively low at 1.57% for 2025, indicating high cost of goods sold. The net profit margin improved to 0.87% in 2025 from previous years, showing a positive trend in profitability. However, the EBIT and EBITDA margins are modest, suggesting room for operational efficiency improvements.

Balance Sheet

The company's debt-to-equity ratio has improved significantly over the years, indicating better leverage management. The equity ratio is strong at 76.8% in 2025, reflecting a solid equity base. Return on Equity (ROE) is positive, showing profitability relative to shareholder equity. However, the company has a history of negative equity, which poses a potential risk.

Cash Flow

The cash flow statement reveals challenges in cash generation, with negative operating cash flow in 2025. Free cash flow is also negative, indicating cash outflows exceeding inflows. The operating cash flow to net income ratio is negative, suggesting inefficiencies in converting income into cash. Despite these issues, there is a positive trend in financing activities, which could support future operations.

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	4.24B	4.42B	2.77B	2.41B	685.25M	40.65K
Gross Profit	102.25M	69.28M	88.14M	57.97M	21.07M	-89.35K
EBITDA	114.40M	116.63M	233.92M	72.67M	11.32M	-1.62M
Net Income	28.23M	38.39M	154.35M	66.67M	10.88M	-6.05M
Balance Sheet
Total Assets	2.57B	2.21B	2.02B	1.61B	168.83M	1.57M
Cash, Cash Equivalents and Short-Term Investments	796.00K	1.12M	19.56M	55.07M	3.91M	577.79K
Total Debt	397.56M	264.12M	73.77M	284.75M	287.20M	285.93M
Total Liabilities	859.29M	513.01M	845.41M	855.57M	459.91M	303.53M
Stockholders Equity	1.71B	1.70B	1.17B	754.09M	-291.08M	-301.96M
Cash Flow
Free Cash Flow	-360.60M	-1.08B	-110.56M	69.46M	3.01M	-1.45M
Operating Cash Flow	-360.55M	-887.42M	-95.85M	470.03M	3.09M	-1.45M
Investing Cash Flow	239.99M	191.96M	16.48M	-1.40B	-43.00K	0.00
Financing Cash Flow	119.67M	677.02M	43.86M	978.56M	815.68K	1.43M

Integra Essentia Limited Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 1.51
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For IN:ESSENTIA, the sentiment is Negative. The current price of 1.51 is above the 20-day moving average (MA) of 1.35, above the 50-day MA of 1.42, and below the 200-day MA of 1.78, indicating a bearish trend. The MACD of -0.05 indicates Positive momentum. The RSI at 41.27 is Neutral, neither overbought nor oversold. The STOCH value of 27.33 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for IN:ESSENTIA.

Integra Essentia Limited Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
SHAH	66 Neutral	₹4.17B	161.27	―	―	14.91%	-73.10%
ASPINWALL	63 Neutral	₹1.61B	6.70	―	2.79%	9.72%	-57.95%
Sector *	55 Neutral	$13.29B	17.42	10.03%	0.93%	7.13%	-12.93%
ESSENTIA	54 Neutral	₹1.36B	32.19	―	―	13.81%	-73.78%
SADBHAV	46 Neutral	₹1.37B	-0.64	―	―	―	―
NECCLTD	46 Neutral	₹1.33B	13.10	―	―	-8.31%	-40.98%

Integra Essentia Limited Corporate Events

Integra Essentia Board Clears Q3 FY26 Results and Rs 100 Crore Rights Issue

Integra Essentia Limited’s board has approved its unaudited standalone and consolidated financial results for the quarter ended 31 December 2025, which have been reviewed by its statutory auditors in line with securities market disclosure requirements. The board has also cleared a plan to raise up to Rs 100 crore through a rights issue of fully paid equity shares with a face value of Re 1 each to eligible existing shareholders, subject to regulatory and statutory approvals, marking a fresh round of capital-raising that could strengthen the company’s balance sheet and support future growth initiatives.