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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Agri products
Start date and time of board meeting 13-08-2026   16:00:00
End date and time of board meeting 13-08-2026   20:00:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 18,000.60 18,000.60
Other income 256.48 256.48
Total income 18,257.08 18,257.08
2 Expenses
(a) Cost of materials consumed 7,460.82 7,460.82
(b) Purchases of stock-in-trade 8,246.12 8,246.12
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,235.38) (1,235.38)
(d) Employee benefit expense 443.86 443.86
(e) Finance costs 907.44 907.44
(f) Depreciation, depletion and amortisation expense 197.65 197.65
(f) Other Expenses
1 Other Expenses 1,433.66 1,433.66
Total other expenses 1,433.66 1,433.66
Total expenses 17,454.17 17,454.17
3 Total profit before exceptional items and tax 802.91 802.91
4 Exceptional items 0.00 0.00
5 Total profit before tax 802.91 802.91
6 Tax expense
7 Current tax 228.42 228.42
8 Deferred tax 13.36 13.36
9 Total tax expenses 241.78 241.78
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 561.13 561.13
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 561.13 561.13
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 561.13 561.13
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 4.51 4.51
Diluted earnings (loss) per share from continuing operations 4.51 4.51
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 4.51 4.51
Diluted earnings (loss) per share from continuing and discontinued operations 4.51 4.51
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) Notes To Standalone Unaudited Financial Results 1. The above unaudited standalone financial results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th August, 2026. 2. The unaudited 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 ended 30th June, 2026. 4. The shares of the Company are held by two subsidiaries viz Intellect Buildcon Private Limited, being 4,80,810 number of shares equivalent to 3.87% of holding and Prakruti Commosale Private Limited, being 3,41,844 number of shares equivalent to 2.75% holding. These shares were allotted during the year ended 31st March 2025 pursuant to the Composite Scheme of Arrangement sanctioned by the Hon’ble National Company Law Tribunal (NCLT) vide order dated 13th November 2024. During the year ended 31st March, 2026, further shares were allotted to the aforesaid subsidiaries by way of bonus issue in the ratio of 2:1, i.e., two (2) new bonus equity shares of Rs. 10 each for every one (1) existing fully paid up equity share of Rs. 10 each. This holding is in contravention to the provisions of Section 19 of the Companies Act, 2013 (as amended). The subsidiaries had commenced disposal of these shares during the year ended 31st March 2026 and is expected to dispose of the entire holding during the current year under review. Based on legal opinion obtained, the Company believes that this contravention will not result in any financial liability, and accordingly, no provision has been recognised in the books of account. 5. The Company had acquired assets of Haldia Manufacturing Unit of K.S. Oils Limited (in liquidation) pursuant to the order of the Hon’ble National Company Law Appellate Tribunal dated 20th March, 2025. The process of transferring the leasehold land in the name of the Company is ongoing. During the year ended 31st March, 2026, the Company had received possession of the leasehold land from the liquidator and commenced necessary operations to transform it into functional industrial space, including ongoing maintenance and upkeep. Upon receipt of a claim from the regulator for deposit of transfer fees relating to the transfer of leasehold rights, the amount paid on acquisition of leasehold land, being Rs. 5614.09 lakhs, was transferred to Right-of-use assets during the year ended 31st March, 2026. The transfer fees being Rs 4.23 lakhs paid during the period ended 30th June, 2026 has also been transferred to Right-of-use assets. The Company is actively following up with the concerned authorities for transfer and registration of the lease. Accordingly, no depreciation and lease liability in respect of leasehold land has been recognised in the standalone financial results. 6. The Company had acquired a commercial office measuring 2062 sq ft carpet area at Mumbai in the auction held on 10th September 2024 under Enforcement of Security Interest Act, 2002 and accordingly a sale certificate was issued and the possession and custody of the property was handed over by the seller. However, due to an ongoing litigation in respect of the aforesaid property which has impacted peaceful possession and custody of the property, the completion of transfer of title to the asset in the name of the Company and its registration with the statutory authorities has not been completed as at 30th June, 2026. Accordingly the total amount paid on such acquisition along with other directly attributable expenses being Rs. 608.00 lakhs accounted for as capital advance remains unadjusted as on reporting date. The Company is actively engaged in resolution of the matter. Based on legal opinion obtained, the Company believes that this litigation will not result in any financial liability, and accordingly no provision has been recognised in the books of account. 7. During the year ended 31st March, 2026 the Company had approved the issue and allotment of 793,650 convertible warrants at Rs.315/- per warrant to specified persons/ entities by way of preferential allotment which are convertible to equity shares within a period of 18 months from the date of allotment of warrants. The process of allotment of the warrants is ongoing and will be concluded after receipt of statutory approvals. 8. Rice inventory of Rs. 3,898.39 lakhs, non-moving for over two years, continues to be carried at cost. Management is actively engaged in earliest disposal of this inventory, which has an active market. 9. Rice Bran Oil inventory of Rs. 2,784.83 lakhs, non-moving for over two years, continues to be carried at cost. Management is actively engaged in earliest disposal of this inventory, which has an active market. 10. Old plant and machinery of Rs. 142.76 lakhs, acquired by the Company from K.S. Oils Limited (In Liquidation) on a no recourse basis, which was capitalised on commissioning of the Phase 1 plant on December 23, 2025, is being depreciated over the standard useful life applicable to new assets. Management is in the process of segregating the assets for technical evaluation of useful life and expects the process to be completed by the next quarter end. 11. Figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures in respect of the full financial year ended 31st March, 2026 and the year-to-date figures up to the third quarter of that financial year, which were subjected to limited review.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00