5398542026-01-012026-03-315398542026-03-315398542025-03-315398542025-04-012026-03-315398542026-01-012026-03-31in-capmkt:OtherExpenses1Member5398542025-04-012026-03-31in-capmkt:OtherExpenses1Member5398542026-03-31OtherNoncurrentFinancialAssetsDomain15398542026-03-31OtherNoncurrentAssetsDomain15398542026-03-31OtherCurrentFinancialAssetsDomain15398542026-03-31OtherCurrentAssetsDomain15398542026-03-31OtherCurrentFinancialLiabilitiesDomain15398542026-03-31OtherCurrentLiabilitiesDomain15398542026-01-012026-03-31in-capmkt:ReportableSegments1Member5398542026-01-012026-03-31in-capmkt:ReportableSegments2Member5398542025-04-012026-03-31in-capmkt:ReportableSegments1Member5398542025-04-012026-03-31in-capmkt:ReportableSegments2Member5398542026-01-012026-03-31in-capmkt:ReportableSegments1Member5398542026-01-012026-03-31in-capmkt:ReportableSegments2Member5398542025-04-012026-03-31in-capmkt:ReportableSegments1Member5398542025-04-012026-03-31in-capmkt:ReportableSegments2Member5398542026-01-012026-03-31in-capmkt:ReportableSegments1Member5398542026-03-31in-capmkt:ReportableSegments1Member5398542026-01-012026-03-31in-capmkt:ReportableSegments2Member5398542026-03-31in-capmkt:ReportableSegments2Member5398542026-01-012026-03-31in-capmkt:ReportableSegments1Member5398542026-03-31in-capmkt:ReportableSegments1Member5398542026-01-012026-03-31in-capmkt:ReportableSegments2Member5398542026-03-31in-capmkt:ReportableSegments2Member5398542026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15398542026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25398542025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15398542025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25398542026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15398542025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15398542026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares539854HALDERNOTLISTEDINE115S01010Halder Venture LimitedMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRLakhsQuarterlyFourth quarterMulti segment2026-05-2916:00:002026-05-2920:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated29991350008710500030862400006979660002345940000-323602000460980006686900021130000301100002884511000201729000020172900031828000-214390001038900001913400000000191340000-3934300015199700016185400029486000122511000294860001161540001015.3815.380015.3815.380.02320.02320.02521. The above audited consolidated financial results for the quarter and year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 29th May, 2026. <BR> 2. The audited 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 audit of consolidated financial results of the Group for the quarter and year ended 31st March, 2026. <BR> 4. Segment information as per Ind AS-108, “Operating Segments” is disclosed in Annexure-1. <BR> 5. The shares of the Holding Company are held by two subsidiaries viz Intellect Buildcon Private Limited (“IBPL”) and Prakruti Commosale Private Limited (“PCPL”), being 8,22,654 number of shares equivalent to 6.61% holding (IBPL: 4,80,810 shares; PCPL: 3,41,844 shares). This holding is in contravention to the provisions of Section 19 of Companies Act, 2013 (as amended). During the year the subsidiaries have commenced disposal of these shares and the balance is expected to be disposed of subsequent to the balance sheet date. The Group, backed by legal opinion, believes that this contravention will not result in any financial liability and hence no provision has been recognized in the books of account. <BR> 6. The Holding 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 Holding 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.5614.09 lakhs have been transferred to Right of Use Assets. The Group is following up with the concerned authorities for transfer of property and registration of the lease. The Group has also incurred Rs.4430.09 lakhs on development of the property up to 31st March, 2026 of which Rs.2282.20 lakhs has been capitalized and balance Rs.2147.89 lakhs will be capitalized on completion of the ongoing work. <BR> 7. During the quarter ended 31st March, 2026 the Holding Company has 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. <BR> 8. The financial statements of two subsidiaries located outside India have been prepared in accordance with accounting principles generally accepted in their country of incorporation. The financial statements which has been audited by other auditors, was converted by the Holding Company’s management to accounting principles generally accepted in India and included in the consolidated financial results in compliance with Ind AS. <BR> 9. Figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures in respect of the full financial year and year to date reviewed figures up to the third quarter of the relevant financial year. <BR> 10. Previous period's figures have been regrouped / rearranged wherever necessary. <BR> 2025-04-012026-03-31AuditedConsolidated64619950004532600006915255000208143100029900320002880190002023540002664080006132000062118600065107500004045050000404505000145959000-604790008548000003190250000000319025000-71397000247628000287384000316400002159870003164000011615400010166895600025.6525.650025.6525.650.02320.02320.0252other expenses30110000other expenses6211860006638280002241210000567759000017900021936000221150001134100014823500016373990002699286000011628960001594210005624900030200051150001383983000354738000443800700060754060001161540001668956000178511000042136000182724600053412300053412300090980001657400055979500030729440003433900026026900029460800043108000341066000088641000429000188635000368836500042481600006075406000other21936000Other non-current assets148235000Other current financial assets5115000Other current assets354738000Other current financial liabilities43108000Other current liabilities88641000RICE1167252000Edible Oil1890693000RICE3144347000Edible Oil3444947000305794500065892940005997700014018600029979680006449108000RICE315172000Edible Oil34643000RICE610245000Edible Oil1614300003498150007716750006686900026640800081217000100763000201729000404504000RICE2579832000Edible Oil312759300057074250003679810006075406000RICE154861000Edible Oil22493600037979700038683630004248160000(a) Income on financial assest and costs on financial liabilities are not allocated to individual segments as the underlying instruments are managed at group level <BR> <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 level266408000312855000-54551000023431100000-29280000-8584960000-10712500006132000005857000000000-425600000000-1771430000-262523000141982000000-1173500001537170000000000004228880000000000000000000005791000021537000-39556000000000000750649000716300000124380002738330000-49839000342909000101066000366300010472900054692000159421000Remeasurement on post employment defined benefits plan1331000Income tax relating to items that will not be reclassified to profit or loss-335000996000Remeasurement on post employment defined benefits plan2581000Income tax relating to items that will not be reclassified to profit or loss-650000193100000Exchange Differences on translation of financial statements of foreign operations-40339000-40339000Exchange Differences on translation of financial statements of foreign operations-73328000-7332800000-39343000-71397000AuditedtrueSen and Raytrue2027-11-30