HARSHDEEP HORTICO LIMITED — Half year ended and year ended March 31, 2026 (Standalone)
Annexure – I (Appointment of Mr. Ankit Manilal Gala as an Internal Auditor for F.Y. 2026-27)
| Sr. No. | Particulars | Details |
|---|---|---|
| 1 | Reason for change viz. Appointment resignation, removal, death or otherwise; | Appointment of Mr. Ankit Manilal Gala as an Internal Auditor of the Company for F.Y. 2026-27. |
| 2 | Date of appointment (as applicable) & term of appointment | 04th May, 2026 as an Internal Auditor of Company for the F.Y. 2026-2027. |
| 3 | Brief profile (in case of appointment); | Mr. Ankit Manilal Gala, He has more than 15 years experience in accounting and Finance. He Graduate in commerce and Cleared IPCC Examination from of Chartered Accountants of India. |
| 4 | Disclosure of relationships between directors (in case of appointment of a director). | Not applicable |
Statement of Audited Standalone Assets and Liabilities as at March 31, 2026 (Rs. In Lakhs)
| Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| A EQUITY AND LIABILITIES | ||
| 1 Shareholders’ funds | ||
| (a) Share Capital | 1,609.41 | 1,609.41 |
| (b) Reserves and Surplus | 4,384.72 | 3,132.60 |
| Total Shareholders’ funds | 5,994.13 | 4,742.01 |
| 2 Non Current liabilities | ||
| (a) Long Term Borrowing | 193.01 | – |
| (b) Other Long Term Liabilities | – | – |
| (c) Long Term Provisions | 30.51 | 18.12 |
| Total Non Current liabilities | 223.52 | 18.12 |
| 3 Current liabilities | ||
| (a) Trade Payables | ||
| (i) Dues of micro and small enterprises | 298.73 | – |
| (ii) Dues of Other than micro and small enterprises | 344.71 | 376.75 |
| (b) Other Current Liabilities | 784.84 | 298.34 |
| (c) Short Term Provisions | 254.24 | 181.43 |
| (d) Short Term Borrowings | 192.48 | – |
| Total Current liabilities | 1,875.00 | 856.52 |
| TOTAL EQUITY AND LIABILITIES | 8,092.65 | 5,616.65 |
| B ASSETS | ||
| 1 Non Current assets | ||
| (a) Property Plant and Equipment | ||
| (i) Property Plant and Equipment | 1,738.02 | 1,236.40 |
| (ii) Intangible Assets | – | – |
| (iii) Capital Work In Progress | – | – |
| (iv) Intangible Assets under Development | – | – |
| (b) Long Term Loans & Advances | 139.38 | 141.05 |
| (c) Deferred Tax Assets | 17.53 | 27.98 |
| Total Non Current assets | 1,894.93 | 1,405.43 |
| 2 Current assets | ||
| (a) Inventories | 3,821.12 | 2,356.07 |
| (b) Cash and Cash Equivalents | 96.66 | 220.92 |
| (c) Trade Receivables | 1,994.32 | 1,315.97 |
| (d) Short Term Loans and Advances | 6.62 | 7.50 |
| (e) Other Current Assets | 279.00 | 310.76 |
| Total Current assets | 6,197.72 | 4,211.22 |
| TOTAL ASSETS | 8,092.65 | 5,616.65 |
Statement of Audited Standalone Financial Results for the Half Year ended and year ended March 31, 2026 (Rs. In Lakhs)
| Particulars | For the half year ended March 31, 2026 (Audited) | September 30, 2025 (Unaudited) | March 31, 2025 (Audited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| 1 Income | |||||
| (a) Revenue from operations | 3,606.71 | 3,264.19 | 3,145.23 | 6,870.90 | 5,626.76 |
| (b) Other income | 3.56 | – | 6.37 | 3.56 | 15.18 |
| Total Income | 3,610.27 | 3,264.19 | 3,151.60 | 6,874.46 | 5,641.94 |
| 2 Expenses | |||||
| (a) Cost of Material Consumed | 2,647.24 | 2,516.34 | 2,179.44 | 5,163.58 | 4,169.88 |
| (b) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (822.66) | (713.14) | (548.21) | (1,535.80) | (1,127.83) |
| (c) Employee benefits expense | 302.91 | 272.83 | 252.90 | 575.74 | 474.50 |
| (d) Finance cost | 22.59 | 10.57 | – | 33.16 | – |
| (e) Depreciation and Amortization | 193.98 | 146.38 | 269.96 | 340.37 | 355.05 |
| (f) Other Expenses | 349.99 | 343.08 | 366.78 | 693.07 | 629.52 |
| Total Expenses | 2,694.05 | 2,576.06 | 2,520.87 | 5,270.12 | 4,501.12 |
| 3 Profit / (Loss) before Exceptional Items and tax (1-2) | 916.22 | 688.13 | 630.73 | 1,604.34 | 1,140.82 |
| 4 Exceptional items | – | – | – | – | – |
| 5 Profit before extraordinary items and tax (3+4) | 916.22 | 688.13 | 630.73 | 1,604.34 | 1,140.82 |
| 6 Extraordinary Items | – | – | – | – | – |
| 7 Profit / (Loss) before tax (5+6) | 916.22 | 688.13 | 630.73 | 1,604.34 | 1,140.82 |
| 8 Tax expense: | |||||
| Current tax expense | 173.50 | 120.76 | 108.24 | 294.27 | 195.76 |
| Short / (Excess) Provision for Tax for earlier years | 47.48 | – | – | 47.48 | – |
| Deferred Tax Liability/(Asset) | 13.26 | (2.81) | (25.02) | 10.46 | (25.02) |
| Total Tax expenses | 234.24 | 117.95 | 83.22 | 352.21 | 170.74 |
| 9 Profit / (Loss) from continuing operations (7+8) | 681.98 | 570.18 | 547.51 | 1,252.13 | 970.08 |
| 10 Earnings per share (of Rs.10/- each): | |||||
| (a) Basic | 4.24 | 3.54 | 3.40 | 7.78 | 6.03 |
| (b) Diluted | 4.24 | 3.54 | 3.40 | 7.78 | 6.03 |
Statement of Audited Standalone Cash Flows for the Year ended March 31, 2026 (Rs. In Lakhs)
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax and before Extra ordinary Items | 1,604.33 | 1,140.81 |
| Add :- Adjustment for Non Cash Items | ||
| Depreciation | 340.37 | 355.05 |
| Gratuity Expense | 13.41 | 11.53 |
| Preliminary Expenses | 49.74 | – |
| Provision for Doubtful Debts | 25.00 | – |
| Interest paid | 26.87 | – |
| Less :- Non Operating Income | ||
| Interest Received | – | (14.26) |
| Profit on Sale of Fixed Assets | (3.56) | – |
| Profit on Sale of Investment | – | (0.15) |
| 2,056.16 | 1,492.98 | |
| Changes in Working Capital:- | ||
| (Increase)/ Decrease in Loans & Advances | 0.88 | (7.50) |
| (Increase)/ Decrease in Inventory | (1,465.05) | (1,155.64) |
| (Increase)/ Decrease in Trade Receivables | (703.35) | (214.05) |
| (Increase)/ Decrease in Other Current Assets | (17.99) | 468.51 |
| Increase/ (Decrease) in Current Liabilities & Provisions | 485.16 | 118.25 |
| Increase/ (Decrease) in Trade Payables | 266.70 | (14.54) |
| 622.51 | 688.01 | |
| Before extraordinary & exceptional items | ||
| Exceptional Items : | ||
| Add: Provision reversed | – | 59.44 |
| Less: Income tax paid | (265.07) | (170.75) |
| Net Cash flow from operating activities | 357.44 | 576.70 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant & Equipment | (851.27) | (529.15) |
| Sale of Property, Plant & Equipment | 9.28 | 0.15 |
| Interest Received | – | 14.26 |
| Long term Loans and Advances | 1.67 | (15.86) |
| Cash Generated from Investment Activities | (840.32) | (530.60) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase / (Decrease) in Secured Loans | 385.49 | – |
| Interest paid | (26.87) | – |
| Cash Generated from Financial Activities | 358.62 | – |
| Net Increase in Cash & Cash Equivalents | (124.26) | 46.10 |
| Opening Balance of Cash & Cash Equivalents | 220.92 | 174.82 |
| Closing Balance of Cash & Cash Equivalents | 96.66 | 220.92 |