5398542026-04-012026-06-305398542026-06-305398542026-04-012026-06-30in-capmkt:OtherExpenses1Member5398542026-04-012026-06-30in-capmkt:ReportableSegments1Member5398542026-04-012026-06-30in-capmkt:ReportableSegments2Member5398542026-04-012026-06-30in-capmkt:ReportableSegments1Member5398542026-04-012026-06-30in-capmkt:ReportableSegments2Member5398542026-04-012026-06-30in-capmkt:ReportableSegments1Member5398542026-06-30in-capmkt:ReportableSegments1Member5398542026-04-012026-06-30in-capmkt:ReportableSegments2Member5398542026-06-30in-capmkt:ReportableSegments2Member5398542026-04-012026-06-30in-capmkt:ReportableSegments1Member5398542026-06-30in-capmkt:ReportableSegments1Member5398542026-04-012026-06-30in-capmkt:ReportableSegments2Member5398542026-06-30in-capmkt:ReportableSegments2Member5398542026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares539854HALDERNOTLISTEDINE115S01010HALDER VENTURE LIMITEDMain BoardEquity2026-04-012027-03-312026-08-132026-08-07INRLakhsQuarterlyFirst quarterMulti segment2026-08-1316:00:002026-08-1320:00:00Not applicable2026-04-012026-06-30UnauditedConsolidated1870749000359960001906745000746082000972889000-20953900059906000910540002010700015256100018330600007368500007368500037747000133600039083000034602000000034602000106150004521700059803000-25201000106150000116154000102.782.78002.782.781. The above audited consolidated 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. <br /> <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 /> <br /> 3. The statutory auditors have carried out limited review of consolidated financial results of the Group for the quarter ended 30th June, 2026. <br /> <br /> 4. Segment information as per Ind AS-108, “Operating Segments” is disclosed in Annexure-1. <br /> <br /> 5. The shares of the Parent 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 Parent believes that this contravention will not result in any financial liability, and accordingly, no provision has been recognised in the books of account. <br /> <br /> 6. The Parent 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 Parent is ongoing. During the year ended 31st March, 2026, the Parent 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 Parent 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. <br /> <br /> 7. The Parent 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 Parent 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 Parent is actively engaged in resolution of the matter. Based on legal opinion obtained, the Parent believes that this litigation will not result in any financial liability, and accordingly no provision has been recognised in the books of account. <br /> <br /> 8. The Parent, 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 Parent 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 Parent. 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 current quarter ended 30th June, 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. <br /> <br /> 9. The Parent 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 Parent 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. 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 current quarter ended 30th June, 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. <br /> <br /> <br /> 10. Rice inventory of Rs. 3,898.39 lakhs in Parent's books, 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. <br /> <br /> 11. Rice Bran Oil inventory of Rs. 2,784.83 lakhs in Parent's books, 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. <br /> <br /> 12. Old plant and machinery of Rs. 142.76 lakhs, acquired by the Parent 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. <br /> <br /> 13. 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. <br /> <br /> Other Expenses152561000Rice484829000Oil14371260001921955000527440001869211000Rice-20248000Oil219366000199118000910540003437900073685000Rice2831283000Oil360304900064343320001730370006607369000Rice163770000Oil553551000717321000401842800047357490000Exchange difference on translation of financial statements of foreign operations1061500010615000010615000