Integrated Filing — IndAS



General information about company
Scrip Code 503031
NSE Symbol PENINLAND
MSEI Symbol NOTLISTED
ISIN INE138A01028
Name of company PENINSULA LAND 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment Real Estate and Constructions
Start date and time of board meeting 06-Aug-2025   14:30:00
End date and time of board meeting 06-Aug-2025   18:00:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 368400000
Other income 59100000
Total income 427500000
2 Expenses
(a) Cost of materials consumed 19200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 96700000
(d) Employee benefit expense 76500000
(e) Finance costs 132200000
(f) Depreciation, depletion and amortisation expense 10600000
(f) Other Expenses
1 Other Expenses 86100000 86100000
Total other expenses 86100000
Total expenses 421300000
3 Total profit before exceptional items and tax 6200000
4 Exceptional items -64300000
5 Total profit before tax -58100000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -58100000
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 0
16 Total profit (loss) for period -58100000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -58100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 664100000
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 -0.18
Diluted earnings (loss) per share from continuing operations -0.18
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 -0.18
Diluted earnings (loss) per share from continuing and discontinued operations -0.18
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1 The financial results for the quarter ended June 30 2025 have been reviewed by the Audit Committee ot the Board and subsequently approved by the Board of Directors at its meeting held on August 06 2025 in terms of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 Further the same have been subjected to review by the statutory auditors of the Company n n2 These unaudited financial results of the Company have been prepared 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 n n4The National Company Law Tribunal has passed an order on 14th July 2025 for initiation of Corporate Insolvency Resolution Process in respect of Hem Infrastructure and Property Developers Private Limited which is a Joint Venture entity wherein the Company holds investments through its wholly owned subsidiary Peninsula Holdings and Investments Pvt Ltd This order was passed pursuant to a Petition filed by JM Financial Credit Solutions Ltd against HIPDPL by invoking corporate guarantee given by HIPDPL in respect of loans of around Rs.266 crores plus accrued interest advanced to Hem-Bhattad AOP JMFCSL has also initiated and secured orders under SARFAESI Act 2002 and attached property belonging to the HBAOP HIPDPL is in the process of filing an appeal to quash the said order and simultaneously the Company and HBAOP are also in discussion with JMFCSL for arriving at structured negotiated settlement of the dues n nThe carrying value of the Company's aggregate financial exposure is Rs 9615 Lakhs comprising investments and loans as of 30th June 2025 The Company has not been able to assess the extent of recoverability of the investment and loans considering the ongoing NCL T proceedings and measures being taken for settlement of liabilities of HIPDPL The Company in consultation with legal advisors Is actively evaluating and pursuing appropriate legal and commercial remedies including the negotiations and challenging the NCL T order to safeguard its investment and loans Pending the outcome of these actions the extent of recoverability of the aforesaid financial exposure cannot be assessed at this stage and therefore, no adjustments have been nmade to the carrying amount of investment and loans in the Standalone Financial Results for the quarter ended 30th June 2025 The Company will continue to monitor the status of this matter in subsequent periods n n5 During the quarter ended June 302025 the Company has converted fully paid up 7727000 0 unsecured Compulsorily Convertible Debentures of face value of Rs 2 each into equivalent number of equity shares on April 16 2025 at a conversion price of Rs 44 per share n n6 Figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full year ended March 31 2025 and the unaudited figures for nine months ended December 31 2024 being the third quarter of the financial year which were subjected to limited review by auditors n n7 The Company is primarily engaged only in the business of real estate development As the Company operates in a single business and geography the disclosure of such segment-wise information as defined in IND AS 108 Operating Segments is not required and accordingly not provided



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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