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 03-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-11-2026   16:00:00
End date and time of board meeting 03-11-2026   20:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 42,658.92 42,658.92
Other income 486.76 486.76
Total income 43,145.68 43,145.68
2 Expenses
(a) Cost of materials consumed 14,962.66 14,962.66
(b) Purchases of stock-in-trade 24,792.94 24,792.94
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,205.89) (4,205.89)
(d) Employee benefit expense 1,237.75 1,237.75
(e) Finance costs 1,777.29 1,777.29
(f) Depreciation, depletion and amortisation expense 396.71 396.71
(f) Other Expenses
1 Other Expenses 3,057.72 3,057.72
Total other expenses 3,057.72 3,057.72
Total expenses 42,019.18 42,019.18
3 Total profit before exceptional items and tax 1,126.50 1,126.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,126.50 1,126.50
6 Tax expense
7 Current tax 406.02 406.02
8 Deferred tax (27.57) (27.57)
9 Total tax expenses 378.45 378.45
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 748.05 748.05
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 748.05 748.05
17 Other comprehensive income net of taxes 78.81 78.81
18 Total Comprehensive Income for the period 826.86 826.86
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 803.815 803.815
Total profit or loss, attributable to non-controlling interests (55.769) (55.769)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 961.44 961.44
Total comprehensive income for the period attributable to owners of parent non-controlling interests (55.769) (55.769)
21 Details of equity share capital
Paid-up equity share capital 1,161.54 1,161.54
Face value of equity share capital 0 0
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 6.01 6.01
Diluted earnings (loss) per share from continuing operations 6.01 6.01
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 6.01 6.01
Diluted earnings (loss) per share from continuing and discontinued operations 6.01 6.01
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 Consolidated Audited Financial Results 1. The above unaudited consolidated financial results for the six months ended 30th September, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 3rd November, 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 six months ended 30th September, 2026. 4. Segment information as per Ind AS-108, “Operating Segments” is disclosed in Annexure-1. 5. The shares of the Holding 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 Holding Company believes that this contravention will not result in any financial liability, and accordingly, no provision has been recognised in the books of account. 6. The Holding 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 Holding Company is ongoing. During the year ended 31st March, 2026, the Holding 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 six months ended 30th September, 2026 has also been transferred to Right-of-use assets. The Holding 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 consolidated financial results. 7. The Holding 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 Holding Company and its registration with the statutory authorities has not been completed as at 30th September, 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. 8. On 24th July, 2026 the Holding Company has allotted 7,93,650 Equity Convertible Warrants at Rs.315/- per warrant to a specified entity (non-promoter category) by way of preferential allotment, following the requisite approvals from the Board of Directors, the Shareholders and the Stock Exchanges. During the quarter under review, the Holding Company has received the upfront amount of 25% of the issue price, being Rs.625 lakhs, from the allottee. Each warrant is convertible into one fully paid-up equity share of face value Rs.10/- each, within a period of 18 months from the date of allotment, upon receipt of the balance 75% of the issue price. 9. The Holding Company, through its wholly owned subsidiary, Hal Exim Pte Limited, holds 100% equity 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 Holding 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 of Hal Exim Pte Limited and its step-down subsidiaries was not completed till the date of approval of consolidated financial results of the Holding Company. As the 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 six months ended 30th September, 2026 on the basis of unaudited interim financial results and other unaudited financial information prepared by management in adherence to Ind AS and other accounting principles generally accepted in India. 10. The Holding Company had assessed that based on the economic substance of the relationship and the criteria for evaluation of control as laid down in Ind AS 110 on Consolidated Financial Statements, it exercises control over a related entity, LLC Halroots despite holding 0% equity shareholding in the entity. The Holding 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 Holding Company. As the 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 six months ended 30th September, 2026 on the basis of unaudited interim financial results and other unaudited financial information prepared by management in adherence to Ind AS and other accounting principles generally accepted in India.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 12,293.40
Capital work-in-progress 2,735.35
Investment property
Goodwill 0.00
Other intangible assets 53.22
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 1.79
Other non-current financial assets
1 Other Financial Asset 276.66
Total of other non-current financial assets 276.66
Total non-current financial assets 278.45
Deferred tax assets (net)
Other non-current assets
1 Income tax Asset 113.09
2 Other non-current assets 1,711.33
Total of other non-current assets 1,824.42
Total non-current assets 17,184.84
2 Current assets
Inventories 31,742.80
Current financial asset
Current investments 0.00
Trade receivables, current 13,172.67
Cash and cash equivalents 2,138.07
Bank balance other than cash and cash equivalents 433.60
Loans, current 4.06
Other current financial assets
Total of other current financial assets 21.18
Total current financial assets 15,769.58
Current tax assets (net) 10.84
Other current assets
1 Other current assets 5,547.91
Total of other current assets 5,547.91
Total current assets 53,071.13
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 70,255.97
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,161.54
Other equity 18,188.76
Total equity attributable to owners of parent 19,350.30
Non controlling interest 365.59
Total equity 19,715.89
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8,654.13
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 8,654.13
Provisions, non-current 96.82
Deferred tax liabilities (net) 139.18
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 8,890.13
Current liabilities
Current financial liabilities
Borrowings, current 32,350.26
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 360.05
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,133.34
Total Trade payable 6,493.39
Other current financial liabilities
1 Other financial liabilities 404.35
Total of other current financial liabilities 404.35
Total current financial liabilities 39,248.00
Other current liabilities 651.14
1 Other current liabilities 651.14
Total of other current liabilities 651.14
Provisions, current 4.82
Current tax liabilities (Net) 1,745.99
Deferred government grants, Current
Total current liabilities 41,649.95
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 50,540.08
Total equity and liabilites 70,255.97
Disclosure of notes on assets and liabilities



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 30-09-2026 30-09-2026
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 16,154.80 16,154.80
2 Edible Oil 33,462.68 33,462.68
Total Segment Revenue 49,617.48 49,617.48
Less: Inter segment revenue 6,993.31 6,993.31
Revenue from operations 42,624.17 42,624.17
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Rice (1,050.46) (1,050.46)
2 Edible Oil 4,772.10 4,772.10
Total Profit before tax 3,721.64 3,721.64
i. Finance cost 1,777.29 1,777.29
ii. Other Unallocable Expenditure net off Unallocable income 817.84 817.84
Profit before tax 1,126.51 1,126.51
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Rice 31,051.66 31,051.66
2 Edible Oil 36,589.21 36,589.21
Total Segment Asset 67,640.87 67,640.87
Un-allocable Assets 2,615.10 2,615.10
Net Segment Asset 70,255.97 70,255.97
4 Segment Liabilities
Segment Liabilities
1 Rice 4,587.55 4,587.55
2 Edible Oil 2,594.50 2,594.50
Total Segment Liabilities 7,182.05 7,182.05
Un-allocable Liabilities 43,358.01 43,358.01
Net Segment Liabilities 50,540.06 50,540.06
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 30-09-2026 30-09-2026
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
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 (4.01) (4.01)
3 Amount of items that will be reclassified to profit and loss
1 Exchange Differences on translation of financial 75.81 75.81
Total Amount of items that will be reclassified to profit and loss 75.81
4 Income tax relating to items that will be reclassified to profit or loss 1.01 1.01
5 Total Other comprehensive income 78.81 78.81



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,777.29
Adjustments for decrease (increase) in inventories (4,749.94)
Adjustments for decrease (increase) in trade receivables, current (1,587.30)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,015.35)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 120.12
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,645.08
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 396.71
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (147.97)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (110.44)
Adjustments for dividend income 0.00
Adjustments for interest income 16.30
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 9.34
Other adjustments for non-cash items (116.66)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,795.42)
Net cash flows from (used in) operations (1,668.92)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 556.91
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,225.83)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,158.53
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 68.65
Net cash flows from (used in) investing activities (1,089.88)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 625.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,842.13
Repayments of borrowings 908.42
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,714.36
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 3,844.35
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 528.64
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 15.24
Net increase (decrease) in cash and cash equivalents 543.88
Cash and cash equivalents cash flow statement at beginning of period 1,594.21
Cash and cash equivalents cash flow statement at end of period 2,138.09