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 Consolidated
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 Multi segment
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 14,525.70 34,628.60
Other income 1,726.79 3,661.55
Total income 16,252.49 38,290.15
2 Expenses
(a) Cost of materials consumed 3,482.86 13,834.65
(b) Purchases of stock-in-trade 1,942.37 6,440.92
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 6,406.37 6,116.21
(d) Employee benefit expense 615.28 1,562.56
(e) Finance costs 596.13 1,995.39
(f) Depreciation, depletion and amortisation expense 139.39 401.90
(f) Other Expenses
1 Other Expenses 948.77 5,910.77
Total other expenses 948.77 5,910.77
Total expenses 14,131.17 36,262.40
3 Total profit before exceptional items and tax 2,121.32 2,027.75
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,121.32 2,027.75
6 Tax expense
7 Current tax 310.73 1,141.43
8 Deferred tax (267.68) (390.52)
9 Total tax expenses 43.05 750.91
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 2,078.27 1,276.84
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 2,078.27 1,276.84
17 Other comprehensive income net of taxes (665.33) (320.54)
18 Total Comprehensive Income for the period 1,412.94 956.30
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 1,398.35 934.76
Total comprehensive income for the period attributable to owners of parent non-controlling interests 14.59 21.54
21 Details of equity share capital
Paid-up equity share capital 1,159.73 1,159.73
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 16.71 10.27
Diluted earnings (loss) per share from continuing operations 16.71 10.27
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 16.71 10.27
Diluted earnings (loss) per share from continuing and discontinued operations 16.71 10.27
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 consolidated financial results for the quarter and nine year 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 consolidated 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 consolidated financial results of the Group for the quarter and nine year ended 31st December, 2025. 4. Segment information as per Ind AS-108, “Operating Segments” is disclosed in Annexure-1. 5. The Parent 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 Parent 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. The Parent Company, through its wholly owned subsidiary, Hal Exim Pte Limited, holds 100% stake in its step-down subsidiaries, i.e. Hal Impex Ghana Limited, Hal Impex Cameroun Limited. Hal Impex Benin, Hal Impex Togo and Hal Impex Ivory Coast Limited. The Parent Company has been informed by Hal Exim Pte Limited that the independent auditor’s review report on consolidated financial results of Hal Exim Pte Limited was not submitted as the review was not completed till the date of approval of consolidated financial results of the Parent Company. As the Parent Company is unable to include the reviewed consolidated financial results of Hal Exim Pte Limited in its consolidated results for the current quarter, the same has been included in the results for the current quarter and nine months ended 31st December, 2025 on the basis of on the basis of unaudited interim financial statements and other unaudited financial information prepared by management in adherence to Ind AS and other accounting principles generally accepted in India. 7. During the quarter ended 30th June, 2025 the Parent Company had acquired control over a related entity, LLC Halroots as per the criteria laid down in Ind AS 110 on Consolidated Financial Statements and the results of such entity was included in the consolidated financial results for the quarter and nine months ended 31st December, 2025. The Parent Company has been informed by LLC Halroots that the independent auditor’s review report on standalone financial results of LLC Halroots was not submitted as the review was not completed till the date of approval of consolidated financial results of the Parent Company. As the Parent Company is unable to include the reviewed standalone financial results of LLC Halroots in its consolidated results for the current quarter, the same has been included in the results for the current quarter and nine months ended 31st December, 2025 on the basis of unaudited interim financial statements and other unaudited financial information prepared by management in adherence to Ind AS and other accounting principles generally accepted in India. 8. 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 Group 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 Group 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. 9. During the quarter ended 31st December, 2025, the Group 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 Group 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. 10. 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Rice 9,349.89 19,770.95
2 Edible Oil 5,353.12 15,542.54
Total Segment Revenue 14,703.01 35,313.49
Less: Inter segment revenue 273.40 802.09
Revenue from operations 14,429.61 34,511.40
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Rice 1,846.93 2,950.73
2 Edible Oil 358.65 1,267.87
Total Profit before tax 2,205.58 4,218.60
i. Finance cost 596.13 1,995.39
ii. Other Unallocable Expenditure net off Unallocable income (511.88) 195.46
Profit before tax 2,121.33 2,027.75
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Rice 19,689.41 19,689.41
2 Edible Oil 31,186.15 31,186.15
Total Segment Asset 50,875.56 50,875.56
Un-allocable Assets 2,449.91 2,449.91
Net Segment Asset 53,325.47 53,325.47
4 Segment Liabilities
Segment Liabilities
1 Rice 1,931.46 1,931.46
2 Edible Oil 1,903.07 1,903.07
Total Segment Liabilities 3,834.53 3,834.53
Un-allocable Liabilities 32,756.77 32,756.77
Net Segment Liabilities 36,591.30 36,591.30
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) a.Income on financial assets and costs on financial liabilities are not allocated to individual segments as the underlying instruments are managed at group level. b. Current taxes, deferred taxes and certain financial assets and liabilities are not allocated to those segments as they are also managed at group level.



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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement on post employment defined benefits plan 26.93 12.50
Total Amount of items that will not be reclassified to profit and loss 26.93 12.50
2 Income tax relating to items that will not be reclassified to profit or loss 7.47 3.15
3 Amount of items that will be reclassified to profit and loss
1 Items that will reclassified to profit and loss (684.79) (329.89)
Total Amount of items that will be reclassified to profit and loss (684.79) (329.89)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (665.33) (320.54)