Halder Venture Q1 FY27 Standalone Profit Up 43% YoY

Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results

Audit Opinion:

The Limited Review Report by statutory auditors Sen & Ray, Chartered Accountants, is qualified. The auditors drew attention to two key matters affecting the financial statements.

Auditor’s Comment:

The auditors highlighted two significant qualifications:

1. Note 8 and 9: Rice inventory of ₹3,898.39 lakhs and rice bran oil inventory of ₹2,784.83 lakhs, non-moving for over two years, continue to be carried at cost. Management has not provided documentary evidence supporting its assessment that net realizable value is not lower than cost, as required under Ind AS 2. The potential impact of a required write-down is undetermined.

2. Note 10: Old plant & machinery of ₹142.76 lakhs, acquired from K.S. Oils Limited (In Liquidation) on a \"no recourse\" basis, is being depreciated over the standard useful life for new assets. Management has not assessed the remaining useful life of these old assets as required under Ind AS 16. Depreciation is consequently understated by an undetermined amount.

Key Financial Highlights [₹ lakhs]:

Standalone Results:

| Revenue from Operations | 18,000.60 | 21,816.13 | 10,671.66 | 45,067.80 |

| Total Income | 18,257.08 | 22,353.81 | 11,249.25 | 47,994.25 |

| Net Profit | 561.13 | 283.98 | 392.68 | 999.52 |

| EPS (Basic and Diluted, Rs.) | 4.51* | 2.28 | 9.47 | 8.04 |

| Paid-up Equity Share Capital | 1,243.81 | 1,243.81 | 414.60 | 1,243.81 |

*Not Annualized

Standalone revenue from operations increased 68.7% YoY from ₹10,671.66 lakhs to ₹18,000.60 lakhs. Net profit increased 42.9% YoY from ₹392.68 lakhs to ₹561.13 lakhs.

Consolidated Results:

| Revenue from Operations | 18,707.49 | 29,913.50 | 10,320.58 | 64,619.95 |

| Total Income | 19,067.45 | 30,862.40 | 11,231.69 | 69,152.56 |

| Net Profit for the period | 346.02 | 1,913.40 | 286.87 | 3,190.24 |

| Profit attributable to equity shareholders of parent | 598.03 | 1,618.54 | 282.66 | 2,873.84 |

| EPS (Basic and Diluted, Rs.) | 2.78 | 15.38 | 7.39 | 25.65 |

| Paid-up Equity Share Capital | 1,161.54 | 1,161.54 | 386.58 | 1,161.54 |

*Not Annualized

Consolidated revenue from operations increased 81.3% YoY from ₹10,320.58 lakhs to ₹18,707.49 lakhs. Net profit for the period increased 20.6% YoY from ₹286.87 lakhs to ₹346.02 lakhs. However, profit attributable to equity shareholders of the parent increased 111.6% YoY from ₹282.66 lakhs to ₹598.03 lakhs.

Segment-wise Performance [₹ lakhs]:

The Group has two reportable segments: Rice and Edible Oil.

Segment Revenue:

| Rice | 4,848.29 | 11,672.52 | 4,470.67 | 31,443.47 |

| Oil | 14,371.26 | 18,906.93 | 6,099.11 | 34,449.47 |

| Segment Total | 19,219.55 | 30,579.45 | 10,569.78 | 65,892.94 |

| Less: Inter-segment revenue | 527.44 | 1,401.86 | 348.81 | 1,401.86 |

| Gross Revenue | 18,692.11 | 29,177.59 | 10,220.97 | 64,491.08 |

Segment Results:

| Rice | (202.48) | 3,151.72 | 640.93 | 6,102.45 |

| Oil | 2,193.66 | 316.43 | 034.80 | 1,614.30 |

| Segment Total | 1,991.18 | 3,498.15 | 1,575.73 | 7,716.75 |

The Oil segment drove performance with a profit of ₹2,193.66 lakhs, while the Rice segment reported a loss of ₹202.48 lakhs.

Corporate Actions:

Not Specified

Other Significant Information:

1. The company exercises control over LLC Halroots despite holding 0% equity shareholding, based on assessment under Ind AS 110. The reviewed financial results of LLC Halroots were not available and were included based on unaudited information.

2. Figures for the quarter ended March 31, 2026, are balancing figures between audited annual figures and reviewed year-to-date figures up to the third quarter.

Entities included in Consolidation:

Subsidiaries:

Intellect Buildcon Private Limited
Prakruti Commosale Private Limited
Halder Greenfuel Industries Limited
Hal Exim Pte. Limited (w.e.f. 6th March, 2024)
LLC Halroots (w.e.f. 1st April, 2025)

Step-down Subsidiaries of Hal Exim Pte. Limited:

Hal Impex Ghana Limited (w.e.f. 1st April, 2024)
Hal Impex Cameroun Limited (w.e.f. 1st April, 2024)
Hal Impex Benin (w.e.f. 1st April, 2024)
Hal Impex Togo (w.e.f. 1st April, 2024)
Hal Impex Ivory Coast Limited (w.e.f. 14th November, 2024)