Integrated Filing — IndAS



General information about company

Scrip Code 500343
NSE Symbol AMJLAND
MSEI Symbol NOTLISTED
ISIN INE606A01024
Name of company AMJ LAND HOLDINGS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 02-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 02-Aug-2025   15:52:00
End date and time of board meeting 02-Aug-2025   16:02:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 142669000
Other income 18324000
Total income 160993000
2 Expenses
(a) Cost of materials consumed 41253000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 30495000
(d) Employee benefit expense 15079000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 4689000
(f) Other Expenses
1 Other Expenses 16093000 16093000
Total other expenses 16093000
Total expenses 107609000
3 Total profit before exceptional items and tax 53384000
4 Exceptional items 0
5 Total profit before tax 53384000
6 Tax expense
7 Current tax 16675000
8 Deferred tax 1550000
9 Total tax expenses 18225000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 35159000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 1010000
16 Total profit (loss) for period 36169000
17 Other comprehensive income net of taxes 171690000
18 Total Comprehensive Income for the period 207859000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 34722000
Total profit or loss, attributable to non-controlling interests 1447000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 206412000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1447000
21 Details of equity share capital
Paid-up equity share capital 82000000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.85
Diluted earnings (loss) per share from continuing operations 0.85
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.85
Diluted earnings (loss) per share from continuing and discontinued operations 0.85
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The above financial results were reviewed and recommended by the Audit Committee and taken on record by the Board of Directors at their meeting held on August 2, 2025. n n2) The Limited Review under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 has been carried out by the Statutory Auditors. n n3) This statements has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n n4) The consolidated financial results include financial results of :- n Name Relationship n n AMJ Land Developers Subsidiary Entity n AMJ Realty Limited Wholly Owned Subsidiary Company n 3P Land Holdings Limited Associate Company n Biodegradable Products India Limited Associate Company n n5) The financial results of M/s. Prime Mall Developers, which is an associate Firm of Biodegradable Products India Limited are not available till the signing of these Statement/result. Accordingly, the consolidated financial results of the Associate Company Biodegradable Products India Limited, as considered in the consolidated financial results of AMJ Land Holdings Limited does not include the financial result of the associate Firm. Management estimates no material impact in the consolidated financial results of AMJ Land Holdings Limited, on such omission. n n6) The figures for the previous period have been recast/ regrouped wherever necessary to conform to current period's presentations.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate Business 136293000 136293000
2 Wind Power Generation 6376000 6376000
Total Segment Revenue 142669000
Less: Inter segment revenue 0 0
Revenue from operations 142669000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate Business 47798000 47798000
2 Wind Power Generation 1598000 1598000
Total Profit before tax 49396000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -4998000 -4998000
Profit before tax 54394000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate Business 840786000 840786000
2 Wind Power Generation 113478000 113478000
Total Segment Asset 954264000 954264000
Un-allocable Assets 1933826000 1933826000
Net Segment Asset 2888090000 2888090000
4 Segment Liabilities
Segment Liabilities
1 Real Estate Business 272697000 272697000
2 Wind Power Generation 119000 119000
Total Segment Liabilities 272816000 272816000
Un-allocable Liabilities 127056000 127056000
Net Segment Liabilities 399872000 399872000
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 189252000 189252000
Total Amount of items that will not be reclassified to profit and loss 189252000
2 Income tax relating to items that will not be reclassified to profit or loss 17562000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 171690000