Updates

Date: 03.11.2026 To, The Chief General Manager Manager - Listing Compliance Listing Operation, National Stock Exchange of India Limited BSE Limited, ‘Exchange Plaza’. C-1, Block G, 20th Floor, P. J.Towers, Bandra Kurla Complex, Bandra (E), Dalal Street, Mumbai - 400 051 Mumbai – 400 001 SYMBOL: HALDER SCRIP CODE: 539854 Dear Sir/Ma’am, Sub: Unaudited Financial Results & Limited Review Report for the quarter and half-year ended September 30, 2026 In terms of Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we submit herewith a copy of Standalone and Consolidated Unaudited Financial Result of the Company for the quarter and half-year ended September 30, 2026 which were approved and taken on record by the Board of Directors of the company in their Meeting dated November 03, 2026 along with its Limited Review Report issued by the Statutory Auditors of the Company. The above information is for your record. Thanking you, Yours Faithfully, For Halder Venture Limited Keshab Kumar Halder Managing Director DIN: 00574080 Encl: As Above der Venture Limited +91 - 7738254854 capankaj1@yahoo.co.in Independent Auditor’s Review Report on Unaudited Standalone Quarterly and Year to Date Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Halder Venture Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Halder Venture Limited (the "Company") for the quarter and half year ended September, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For P Somani & Co. Chartered Accountants (Firm’s Registration No.130819W) PANKAJ SOMANI (Partner) Membership No.135567 UDIN: 26135567VIZEJC7118 Place: Mumbai Date: November 3, 2026. Notes To Standalone Unaudited Financial Results 1. The above unauditedstandalone financialresultsforthe quarter andsixmonthsended30thSeptember,2026havebeen reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 3rd November, 2026. 2. The unauditedstandalone financialresultshavebeenpreparedinaccordance withthe IndianAccounting Standards(Ind AS)asprescribedunderSection133ofthe CompaniesAct,2013readwiththe Companies(IndianAccountingStandards) Rules 2015, as amended. 3. ThestatutoryauditorshavecarriedoutlimitedreviewofstandalonefinancialresultsoftheCompanyforthequarterandsix months ended ended 30th September, 2026. 4. The sharesof the Companyare heldbytwosubsidiariesvizIntellectBuildconPrivateLimited,being4,80,810numberof sharesequivalentto3.87%ofholdingandPrakrutiCommosalePrivateLimited,being3,41,844numberofsharesequivalent to2.75%ofholding.Theseshareswereallottedduringtheyearended31stMarch2025pursuanttotheCompositeScheme ofArrangementsanctionedbytheHon’bleNationalCompanyLawTribunal(NCLT)videorderdated13thNovember2024. Duringtheyearended31stMarch,2026,furthershareswereallottedtotheaforesaidsubsidiariesbywayofbonusissuein theratioof2:1,i.e.,two(2)newbonusequitysharesofRs.10/-eachforeveryone(1)existingfullypaid‑upequityshareof Rs.10/-each.ThisholdingisincontraventiontotheprovisionsofSection19oftheCompaniesAct,2013(asamended).The subsidiarieshadcommenceddisposalofthesesharesduringtheyearended31stMarch2026andisexpectedtodisposeof the entireholdingduringthe currentyearunderreview.Basedonlegalopinionobtained,the Companybelievesthatthis contravention will not result in any financial liability, and accordingly, no provision has been recognised inthe booksof account. 5. TheCompanyhadacquiredassetsofHaldiaManufacturingUnitofK.S.OilsLimited(inliquidation)pursuanttotheorderof the Hon’bleNationalCompanyLawAppellateTribunaldated20thMarch,2025.Theprocessoftransferring theleasehold landinthenameoftheCompanyisongoing.Duringtheyearended31stMarch,2026,theCompanyhadreceivedpossession of the leasehold land from the liquidator and commenced necessary operations totransform itinto functionalindustrial space,includingongoingmaintenanceandupkeep.Uponreceiptofaclaim fromthe regulatorfordepositoftransferfees relatingtothetransferofleaseholdrights,theamountpaidonacquisitionofleaseholdland,beingRs.5614.09lakhs,was transferredtoRight-of-useassetsduringtheyearended31stMarch,2026.ThetransferfeesbeingRs4.23lakhspaidduring the six months ended 30th September, 2026 has also been transferred to Right-of-use assets. The Company is actively followingupwiththeconcernedauthoritiesfortransferandregistrationofthelease.Accordingly,nodepreciationandlease liability in respect of leasehold land has been recognised in the standalone financial results. 6. The Companyhadacquiredacommercialoffice measuring2062sqftcarpetarea atMumbai inthe auctionheldon10th 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 aforesaidpropertywhichhasimpactedpeacefulpossessionandcustodyoftheproperty,thecompletionoftransferoftitle totheassetinthenameoftheCompanyanditsregistrationwiththestatutoryauthoritieshasnotbeencompletedasat30th September, 2026. Accordingly the total amount paid on such acquisition alongwith otherdirectly attributable expenses being Rs. 608 lakhs accounted for as capital advance remains unadjusted as on reporting date. 7. On24thJuly,2026theCompanyhasallotted7,93,650EquityConvertibleWarrantsatRs.315/-perwarranttoaspecified entity (non-promoter category) by way of preferential allotment, followi [Showing first 8,000 characters — download PDF for full document]