Integrated Filing — IndAS



General information about company

Scrip Code 539854
NSE Symbol HALDER
MSEI Symbol NOTLISTED
ISIN INE115S01010
Name of company HALDER VENTURE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Agri products
Start date and time of board meeting 13-02-2026   14:30:00
End date and time of board meeting 13-02-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 7,363.09 23,251.67
Other income 818.68 2,388.77
Total income 8,181.77 25,640.44
2 Expenses
(a) Cost of materials consumed 3,482.86 13,834.65
(b) Purchases of stock-in-trade 2,207.89 5,130.93
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 224.28 (1,402.18)
(d) Employee benefit expense 352.87 1,102.12
(e) Finance costs 599.66 1,995.38
(f) Depreciation, depletion and amortisation expense 137.45 392.68
(f) Other Expenses
1 Other Expenses 927.69 3,591.88
Total other expenses 927.69 3,591.88
Total expenses 7,932.70 24,645.46
3 Total profit before exceptional items and tax 249.07 994.98
4 Exceptional items 0.00 0.00
5 Total profit before tax 249.07 994.98
6 Tax expense
7 Current tax 316.63 669.96
8 Deferred tax (284.66) (390.52)
9 Total tax expenses 31.97 279.44
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 217.10 715.54
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 217.10 715.54
17 Other comprehensive income net of taxes 16.09 9.35
18 Total Comprehensive Income for the period 233.19 724.89
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,243.81 1,243.81
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.75 5.75
Diluted earnings (loss) per share from continuing operations 1.75 5.75
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.75 5.75
Diluted earnings (loss) per share from continuing and discontinued operations 1.75 5.75
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above standalone financial results for the quarter and nine months ended 31st December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th February, 2026. 2. The standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules 2015, as amended. 3. The statutory auditors have carried out limited review of standalone financial results of the Company for the quarter and nine year ended 31st December, 2025. 4. The interim dividend income receivable from foreign subsidiary company i.e. Hal Exim Pte Limited accrued during the year ended 31st March, 2025 being Rs.605.07 lakhs is yet to be received as at 31st December, 2025. The Company is following up with its subsidiary for its earliest repatriation in compliance with local laws of the subsidiary’s country of incorporation. 5. The Company has acquired Haldia Manufacturing Unit of K.S. Oil Limited (In liquidation) as per order of Hon'ble National Company Law Appellant Tribunal dated 20th March 2025 and the process of transfer of property in the name of the Company is ongoing. The Company has received possession of the property from the liquidator and has commenced necessary operations to transform the property into functional industrial space and for ongoing maintenance and upkeep of the property. On receipt of claim received from the regulator for deposit of transfer fees for transfer of leasehold rights, the amount paid on acquisition of leasehold land being Rs.4772.41 lakhs have been transferred to Right of Use Assets. During the quarter ended 31st December, 2025, the Company has completed the installation and operationalization of packaging operations from Haldia Manufacturing Unit and capitalized Capital Work in Progress being Rs.2244.57 lakhs. The Company has incurred Rs.428.72 lakhs up to 31st December, 2025 on development of the property which will be capitalized on completion of the ongoing work. 6. On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the ‘New Labour Codes’, consolidating 29 existing labour Jaws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on December 30, 2025, to facilitate assessment of the financial impact arising from these regulatory changes. Accordingly, the Company has recognized no incremental impact arising from implementation of the New Labour Codes in the Profit and Loss Account during the quarter and nine months ended December 31, 2025, considering best information available. The Company continues to monitor the finalization of Central and State Rules and clarifications from the Government on the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. 7. During the quarter ended 31st December, 2025, the Company has finalized the acquisition of a controlling stake of 52% (fifty-two percent) of the equity share capital with voting rights in InQube Technologies Private Limited (“InQube” or “Target Company”) at an aggregate consideration of Rs. 30.16 Crores (in tranches as mentioned in the term sheet) subject to terms and conditions of the definitive agreements. InQube is engaged in the business of inter alia delivering a cloud-based, multilingual Agri-ERP platform leveraging advanced technologies and projects generating carbon credits. The acquisition will enable the Company to leverage technology-driven solutions, including a cloud-based Agri-ERP platform, to enhance efficiency across the agricultural value chain. It will also facilitate entry into the commercialization of carbon credits and sustainable agri practices. The acquisition is expected to create an end-to-end value chain, improve scalability, and open new revenue streams, thereby supporting long-term growth and value creation. The indicative time period for completion of the acquisition is 24 months from the execution of the definitive agreements as detailed in the term sheet. The execution of the term sheet has been approved by the Board of Directors at its meeting held on 13th February, 2026. 8. Previous period's figures have been regrouped / rearranged wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 22.12 12.50
Total Amount of items that will not be reclassified to profit and loss 22.12 12.50
2 Income tax relating to items that will not be reclassified to profit or loss 6.03 3.15
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 16.09 9.35