HARIYANA VENTURES LIMITED (Formerly known as Hariyana Metals Limited) — Quarter ended 31 March 2026 (Year ended 31 March 2026)
| S. No. | Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Income | |||||
| 1 | Revenue from Operations | 57.00 | – | – | 75.69 | 50.57 |
| 2 | Other Income | 3.03 | 3.55 | 3.32 | 6.58 | 8.83 |
| II | Total Income (Total of 1 to 2) | 60.03 | 3.55 | 3.32 | 82.27 | 59.39 |
| III | Expenses | |||||
| 1 | Cost of Materials Consumed | – | – | – | – | – |
| 2 | Purchase of Trading Stock | – | – | – | – | – |
| 3 | Changes in Inventories of Finished Goods, Work-in-Progress and Trading Stock | – | – | – | – | – |
| 4 | Employee Benefits Expense | 1.60 | – | 1.00 | 2.80 | 2.80 |
| 5 | Finance Costs | 0.20 | 0.01 | 0.51 | 0.65 | 1.95 |
| 6 | Depreciation and Amortization Expenses | 1.64 | 1.25 | 0.72 | 3.78 | 2.85 |
| 7 | Other Expenses | 2.26 | 2.73 | 6.63 | 13.60 | 19.32 |
| IV | Total Expenses (Total 1 to 7) | 5.70 | 3.99 | 8.86 | 20.83 | 26.92 |
| V | Profit Before Exceptional Item and Tax (II – IV) | 54.32 | (0.43) | (5.54) | 61.45 | 32.48 |
| Exceptional Items | – | – | – | – | – | |
| VI | Profit Before Tax (PBT) | 54.32 | (0.43) | (5.54) | 61.45 | 32.48 |
| VII | Tax Expenses | |||||
| 1 | Current tax | – | – | 0.02 | – | 0.02 |
| 2 | Deferred tax | 14.50 | 0.26 | (22.49) | 16.82 | 65.05 |
| VIII | Total Tax Expenses (Total 1 to 2) | 14.50 | 0.26 | (22.46) | 16.82 | 65.07 |
| IX | Profit After Tax (PAT) (VI – VIII) | 39.82 | (0.69) | 16.92 | 44.63 | (32.60) |
| X | Other Comprehensive Income | |||||
| A) Item that will not be reclassified to the Statement of Profit and Loss | ||||||
| a)i) Remeasurement of the defined benefits plan | – | – | – | – | – | |
| ii) Income tax expenses on the above | – | – | – | – | – | |
| b)i) Net fair value gain / (loss) on investment in equity instruments through OCI | (0.28) | (0.35) | (0.09) | 35.51 | (0.22) | |
| ii) Income tax expenses on the above | 0.04 | 0.05 | 4.20 | (5.31) | 4.23 | |
| B) Items that will be reclassified subsequently to the Statement of Profit and Loss | ||||||
| a)i) Net fair value gain / (loss) on investments in debt instruments through OCI | – | – | – | – | – | |
| ii) Income tax expenses on the above | – | – | – | – | – | |
| XI | Total Other Comprehensive Income | (0.24) | (0.30) | 4.11 | 30.21 | 4.01 |
| XII | Total Comprehensive Income for the period (IX + XI) | 39.58 | (0.99) | 21.04 | 74.83 | (28.59) |
| XIII | Paid Up Equity Share Capital | |||||
| (Face Value of ` 10 per Share) | 58.05 | 58.05 | 58.05 | 58.05 | 58.05 | |
| {Other Equity (Excluding Revaluation Reserve)} | – | – | – | 184.93 | 108.68 | |
| XIV | Earnings per Share (In `) (before extraordinary item) (not annualised) | |||||
| Basic (`) | 6.86 | (0.12) | 2.92 | 7.69 | (5.62) | |
| Diluted (`) | 6.86 | (0.12) | 2.92 | 7.69 | (5.62) | |
| Earnings per Share (In `) (after extraordinary item) (not annualised) | ||||||
| Basic (`) | 6.86 | (0.12) | 2.92 | 7.69 | (5.62) | |
| Diluted (`) | 6.86 | (0.12) | 2.92 | 7.69 | (5.62) |
| S. No. | Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|
| A 1 | ASSETS | ||
| Non – Current Assets | |||
| Property, Plants and Equipment | 30.45 | 32.86 | |
| Other Intangible Assets | – | – | |
| Capital Work-in-Progress | – | – | |
| Financial Assets | |||
| Investments | 109.73 | 74.22 | |
| Loans | – | – | |
| Other Financial Assets | 21.25 | 20.09 | |
| Other Non – Current Assets | – | – | |
| Current Tax Assets (Net) | 1.65 | 1.78 | |
| Deffered Tax Assets (Net) | 11.05 | 33.66 | |
| Total Non – Current Assets | 174.13 | 162.60 | |
| 2 | Current Assets | ||
| Inventories | – | – | |
| Financial Assets | |||
| Trade Receivables | – | – | |
| Cash and Cash Equivalents | 71.85 | 6.89 | |
| Other Balances with Banks | – | – | |
| Loans | – | – | |
| Other Financial Assets | 0.46 | 1.00 | |
| Other Current Assets | – | 60.03 | |
| Total Current Assets | 72.31 | 67.91 | |
| Total Assets | 246.43 | 230.51 | |
| B a) | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| Equity Share Capital | 58.05 | 58.05 | |
| Other Equity | 184.93 | 108.68 | |
| 242.98 | 166.73 | ||
| b) 1 | LIABILITIES | ||
| Non – Current Liabilities | |||
| Financial Liabilities | |||
| Borrowings | – | 49.98 | |
| Long – Term Financial Liabilities | – | – | |
| Long – Term Provisions | – | – | |
| Other Non – Current Liabilities | – | – | |
| Total Non – Current Liabilities | – | 49.98 | |
| 2 | Current Liabilities | ||
| Financial Liabilities | |||
| Borrowings | 1.19 | 11.82 | |
| Trade Payables | |||
| Total Outstanding dues to Micro Enterprises and Small Enterprises | – | – | |
| Total Outstanding dues of Creditors other than to Micro Enterprises and Small Enterprises | 0.001 | 0.001 | |
| Other Financial Liabilities | 2.26 | 1.98 | |
| Other Current Liabilities | – | – | |
| Short – Term Provisions | – | – | |
| Total Current Liabilities | 3.45 | 13.80 | |
| Total Equity and Liabilities | 246.43 | 230.51 |
| S. No. | Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|
| A) | Cash Flow from Operating Activities | ||
| Net Profit / (Loss) Before Tax for the period as per the Statement of Profit and Loss | 61.45 | 32.48 | |
| Adjustments For: | |||
| Depreciation and Amortization Expenses | 3.78 | 2.85 | |
| Interest Income | (1.44) | (2.65) | |
| Finance Costs (Net) | 0.65 | 1.95 | |
| Provision for Unsecured Doubtful Debts and Advances | (1.71) | 2.54 | |
| Surplus on Disposal of Property, Plants and Equipment | (3.55) | – | |
| Operating Profit before Working Capital Changes | 59.17 | 37.16 | |
| Adjustments For: | |||
| (Increase) / Decrease in Trade Receivables | 1.71 | – | |
| (Increase) / Decrease in Other Financial Assets | 0.54 | 8.41 | |
| (Increase) / Decrease in Loans | – | – | |
| (Increase) / Decrease in Inventories | – | – | |
| (Increase) / Decrease in Other Current Assets | 60.03 | (0.03) | |
| Increase / (Decrease) in Short – Term Borrowings | (10.64) | (156.06) | |
| Increase / (Decrease) in Trade Payables | – | – | |
| Increase / (Decrease) in Financial Liabilities | 0.29 | (10.05) | |
| Increase / (Decrease) in Other Current Liabilities | – | – | |
| Increase / (Decrease) in Provisions | – | – | |
| Cash Generated from Operating Activities | 111.10 | (120.57) | |
| Income Tax Paid (Net of Refund) | 0.13 | 0.09 | |
| Net Cash Generated / (Used) from Operating Activities | 111.23 | (120.48) | |
| B) | Cash Flow from Investing Activities | ||
| Investment in Property, Plants and Equipment (Net of Disposal) | 4.08 | – | |
| (Increase) / Decrease in Capital Work-in-Progress | – | – | |
| (Increase) / Decrease in Non – Current Investments | – | – | |
| (Purchase) / Redemption of Term Deposits | (1.16) | 169.74 | |
| Interest Income | 1.44 | 2.65 | |
| Net Cash Generated / (Used) from Investing Activities | 4.36 | 172.39 | |
| C) | Cash Flow from Financing Activities | ||
| Proceeds from Fresh Issue of Equity Shares | – | – | |
| Proceeds / (Repayments) from Non – Current Borrowings | (49.98) | (51.58) | |
| Finance Costs (Net) | (0.65) | (1.95) | |
| Dividend Paid (Net) | – | – | |
| Net Cash Received / (Used) from Financing Activities | (50.63) | (53.53) | |
| (D) | Net Increase / (Decrease) in Cash and Cash Equivalents (A + B + C) | 64.96 | (1.62) |
| (E) | Cash and Cash Equivalents at the beginning of the period | 6.89 | 8.50 |
| (F) | Cash and Cash Equivalents at the end of the period | 71.85 | 6.89 |
| (G) | Increase / (Decrease) in Cash and Cash Equivalents (G = F – E) | 64.96 | (1.62) |
| S. No. | Particulars | 31.03.2026 () | 31.03.2025 () |
|——–|————–|——————|——————|
| 1 | Balances with Banks | | |
| | i) Current Accounts | 63.83 | 2.02 |
| | ii) Debit Balance in Overdraft Accounts | 2.83 | – |
| 2 | Cash-in-Hand | 5.19 | 4.87 |
| 3 | Cash and Cash Equivalents (Total of 1 to 2) | 71.85 | 6.89 |