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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 01-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 01-11-2025   12:05:00
End date and time of board meeting 01-11-2025   12:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,106.09 2,532.78
Other income 392.28 575.52
Total income 1,498.37 3,108.30
2 Expenses
(a) Cost of materials consumed 397.12 809.65
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 164.29 469.24
(d) Employee benefit expense 146.75 297.54
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 46.62 93.51
(f) Other Expenses
1 Other Expenses 101.32 262.25
Total other expenses 101.32 262.25
Total expenses 856.10 1,932.19
3 Total profit before exceptional items and tax 642.27 1,176.11
4 Exceptional items 0.00 0.00
5 Total profit before tax 642.27 1,176.11
6 Tax expense
7 Current tax 139.65 306.40
8 Deferred tax 36.36 51.86
9 Total tax expenses 176.01 358.26
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 466.26 817.85
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 26.92 37.02
16 Total profit (loss) for period 493.18 854.87
17 Other comprehensive income net of taxes 241.52 1,958.42
18 Total Comprehensive Income for the period 734.70 2,813.29
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 482.51 829.73
Total profit or loss, attributable to non-controlling interests 10.67 25.14
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 724.03 2,788.15
Total comprehensive income for the period attributable to owners of parent non-controlling interests 10.67 25.14
21 Details of equity share capital
Paid-up equity share capital 820.00 820.00
Face value of equity share capital 2 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 1.18 2.02
Diluted earnings (loss) per share from continuing operations 1.18 2.02
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.18 2.02
Diluted earnings (loss) per share from continuing and discontinued operations 1.18 2.02
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 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 November 1, 2025. 2) The Limited Review under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 has been carried out by the Statutory Auditors. 3) 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. 4) The consolidated financial results include financial results of :- Name Relationship AMJ Land Developers Subsidiary Entity AMJ Realty Limited Wholly Owned Subsidiary Company 3P Land Holdings Limited Associate Company Biodegradable Products India Limited Associate Company 5) 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. 6) 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,436.74
Capital work-in-progress
Investment property 1,022.51
Goodwill 0.00
Other intangible assets 23.89
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 12,632.09
Trade receivables, non-current
Loans, non-current 1,324.32
Other non-current financial assets 14.27
Total non-current financial assets 13,970.68
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 16,453.82
2 Current assets
Inventories 2,171.28
Current financial asset
Current investments 9,800.32
Trade receivables, current 318.75
Cash and cash equivalents 597.59
Bank balance other than cash and cash equivalents 7.36
Loans, current 75.65
Other current financial assets 18.03
Total current financial assets 10,817.70
Current tax assets (net) 37.66
Other current assets 354.86
Total current assets 13,381.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 29,835.32
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 820.00
Other equity 24,601.59
Total equity attributable to owners of parent 25,421.59
Non controlling interest 113.29
Total equity 25,534.88
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 3.42
Total non-current financial liabilities 3.42
Provisions, non-current 169.64
Deferred tax liabilities (net) 1,122.43
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1,295.49
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1.85
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 343.76
Total Trade payable 345.61
Other current financial liabilities 13.50
Total current financial liabilities 359.11
Other current liabilities 2,568.56
Provisions, current 70.46
Current tax liabilities (Net) 6.82
Deferred government grants, Current
Total current liabilities 3,004.95
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,300.44
Total equity and liabilites 29,835.32
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate Business 1,009.99 2,372.92
2 Wind Power Generation 0.000961 0.0015986
Total Segment Revenue 1,106.09 2,532.78
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,106.09 2,532.78
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate Business 351.78 829.76
2 Wind Power Generation 47.06 63.04
Total Profit before tax 398.84 892.80
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income (270.35) (320.33)
Profit before tax 669.19 1,213.13
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate Business 8,832.13 8,832.13
2 Wind Power Generation 1,109.41 1,109.41
Total Segment Asset 9,941.54 9,941.54
Un-allocable Assets 19,893.78 19,893.78
Net Segment Asset 29,835.32 29,835.32
4 Segment Liabilities
Segment Liabilities
1 Real Estate Business 2,955.35 2,955.35
2 Wind Power Generation 1.67 1.67
Total Segment Liabilities 2,957.02 2,957.02
Un-allocable Liabilities 1,343.42 1,343.42
Net Segment Liabilities 4,300.44 4,300.44
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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 266.18 2,158.70
Total Amount of items that will not be reclassified to profit and loss 266.18 2,158.70
2 Income tax relating to items that will not be reclassified to profit or loss 24.66 200.28
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 241.52 1,958.42



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,176.11
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 469.24
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 189.71
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 93.51
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (142.69)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 38.10
Adjustments for interest income 76.92
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (448.61)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (8.87)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.84
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 38.11
Net cash flows from (used in) operations 1,214.22
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 269.87
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 944.35
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 3,465.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1.53
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 217.84
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 38.10
Interest received 76.92
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3,133.67)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 82.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (82.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,271.32)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,271.32)
Cash and cash equivalents cash flow statement at beginning of period 2,868.91
Cash and cash equivalents cash flow statement at end of period 597.59