5398542025-10-012025-12-315398542025-12-315398542025-04-012025-12-315398542025-10-012025-12-31in-capmkt:OtherExpenses1Member5398542025-04-012025-12-31in-capmkt:OtherExpenses1Member5398542025-10-012025-12-31in-capmkt:ReportableSegments1Member5398542025-10-012025-12-31in-capmkt:ReportableSegments2Member5398542025-04-012025-12-31in-capmkt:ReportableSegments1Member5398542025-04-012025-12-31in-capmkt:ReportableSegments2Member5398542025-10-012025-12-31in-capmkt:ReportableSegments1Member5398542025-10-012025-12-31in-capmkt:ReportableSegments2Member5398542025-04-012025-12-31in-capmkt:ReportableSegments1Member5398542025-04-012025-12-31in-capmkt:ReportableSegments2Member5398542025-10-012025-12-31in-capmkt:ReportableSegments1Member5398542025-12-31in-capmkt:ReportableSegments1Member5398542025-10-012025-12-31in-capmkt:ReportableSegments2Member5398542025-12-31in-capmkt:ReportableSegments2Member5398542025-10-012025-12-31in-capmkt:ReportableSegments1Member5398542025-12-31in-capmkt:ReportableSegments1Member5398542025-10-012025-12-31in-capmkt:ReportableSegments2Member5398542025-12-31in-capmkt:ReportableSegments2Member5398542025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15398542025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15398542025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15398542025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares539854HALDERNOTLISTEDINE115S01010HALDER VENTURE LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-09INRLakhsQuarterlyThird quarterMulti segment2026-02-1314:30:002026-02-1318:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated14525700001726790001625249000348286000194237000640637000615280005961300013939000948770001413117000212132000021213200031073000-26768000430500002078270000000207827000-6653300014129400013983500014590001159730001016.7116.710016.7116.711. 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. <BR> 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. <BR> 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. <BR> 4. Segment information as per Ind AS-108, “Operating Segments” is disclosed in Annexure-1. <BR> 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. <BR> 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. <BR> 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. <BR> 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. <BR> 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. <BR> 10. Previous period's figures have been regrouped / rearranged wherever necessary. <BR> 2025-04-012025-12-31UnauditedConsolidated3462860000366155000382901500013834650006440920006116210001562560001995390004019000059107700036262400002027750000202775000114143000-390520007509100001276840000000127684000-32054000956300009347600021540001159730001010.2710.270010.2710.27Other Expenses94877000Other Expenses591077000Rice934989000Edible Oil535312000Rice1977095000Edible Oil155425400014703010003531349000273400008020900014429610003451140000Rice184693000Edible Oil35865000Rice295073000Edible Oil12678700022055800042186000059613000199539000-5118800019546000212133000202775000Rice1968941000Edible Oil311861500050875560002449910005332547000Rice193146000Edible Oil19030700038345300032756770003659130000a.Income on financial assets and costs on financial liabilities are not allocated to individual segments as the underlying instruments are managed at group level. <BR> 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.Remeasurement on post employment defined benefits plan26930002693000Remeasurement on post employment defined benefits plan12500001250000747000315000Items that will reclassified to profit and loss-68479000-68479000Items that will reclassified to profit and loss-32989000-3298900000-66533000-32054000