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 03-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 03-02-2026   12:02:00
End date and time of board meeting 03-02-2026   12:15:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,181.84 3,714.62
Other income 181.03 756.55
Total income 1,362.87 4,471.17
2 Expenses
(a) Cost of materials consumed 1,058.48 1,868.13
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (323.30) 145.94
(d) Employee benefit expense 274.38 571.92
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 46.62 140.13
(f) Other Expenses
1 Other Expenses 115.77 378.02
Total other expenses 115.77 378.02
Total expenses 1,171.95 3,104.14
3 Total profit before exceptional items and tax 190.92 1,367.03
4 Exceptional items 0.00 0.00
5 Total profit before tax 190.92 1,367.03
6 Tax expense
7 Current tax 81.89 388.29
8 Deferred tax (16.16) 35.70
9 Total tax expenses 65.73 423.99
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 125.19 943.04
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 10.84 47.86
16 Total profit (loss) for period 136.03 990.90
17 Other comprehensive income net of taxes (2,118.04) (159.62)
18 Total Comprehensive Income for the period (1,982.01) 831.28
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 130.98 960.71
Total profit or loss, attributable to non-controlling interests 5.05 30.19
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (2,118.04) (159.62)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 0.32 2.34
Diluted earnings (loss) per share from continuing operations 0.32 2.34
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 0.32 2.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 2.34
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) 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 February 3, 2026. 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)Employee benefit expenses for the quarter and nine-months ended December 31, 2025, include an incremental charge of approximately Rs. 1 crore due to higher gratuity and leave benefit obligations persuant to applicability of the New Labour Code. 6)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. 7)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 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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 1,147.31 3,520.23
2 Wind Power Generation 0.0003453 0.0019439
Total Segment Revenue 1,181.84 3,714.62
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,181.84 3,714.62
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate Business 175.19 1,004.95
2 Wind Power Generation (13.17) 49.87
Total Profit before tax 162.02 1,054.82
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income (39.74) (360.07)
Profit before tax 201.76 1,414.89
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate Business 9,016.78 9,016.78
2 Wind Power Generation 1,078.74 1,078.74
Total Segment Asset 10,095.52 10,095.52
Un-allocable Assets 17,657.73 17,657.73
Net Segment Asset 27,753.25 27,753.25
4 Segment Liabilities
Segment Liabilities
1 Real Estate Business 3,055.72 3,055.72
2 Wind Power Generation 15.70 15.70
Total Segment Liabilities 3,071.42 3,071.42
Un-allocable Liabilities 1,128.96 1,128.96
Net Segment Liabilities 4,200.38 4,200.38
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Amount of items that will not be reclassified to profit and loss (2,334.64) (175.94)
Total Amount of items that will not be reclassified to profit and loss (2,334.64) (175.94)
2 Income tax relating to items that will not be reclassified to profit or loss (216.60) (16.32)
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 (2,118.04) (159.62)