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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 20-05-2026   16:05:00
End date and time of board meeting 20-05-2026   16:23:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 03-02-2026
Indicate Company website link for updated RPT policy of the Company https://amjland.com/uploads/policies/Policy%20on%20Related%20Party%20Transactions.pdf
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
NA



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 573.11 1,483.47
Other income 103.57 678.60
Total income 676.68 2,162.07
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 40.84 211.61
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 46.63 186.76
(f) Other Expenses
1 Other Expenses 53.17 209.54
Total other expenses 53.17 209.54
Total expenses 140.64 607.91
3 Total profit before exceptional items and tax 536.04 1,554.16
4 Exceptional items 0.00 0.00
5 Total profit before tax 536.04 1,554.16
6 Tax expense
7 Current tax (4.00) 70.00
8 Deferred tax 30.47 56.79
9 Total tax expenses 26.47 126.79
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 509.57 1,427.37
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 0.00 0.00
16 Total profit (loss) for period 509.57 1,427.37
17 Other comprehensive income net of taxes (1,639.42) (1,740.45)
18 Total Comprehensive Income for the period (1,129.85) (313.08)
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 820.00 820.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 14,328.79
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.24 3.48
Diluted earnings (loss) per share from continuing operations 1.24 3.48
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 1.24 3.48
Diluted earnings (loss) per share from continuing and discontinued operations 1.24 3.48
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) A Dividend for the year ended 31st March,2026 at the rate of Re.0.20 per Equity share of Rs. 2/- each amounting to Rs. 82 lakhs is recommended by the Board of Directors in their meeting held on 20th May 2026, subject to approval of the shareholders at the ensuing Annual General Meeting. 2) 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 May 20, 2026. 3) The Statutory Auditors have carried out the audit for the year ended March 31, 2026. Figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and published year to date figures upto the third quarter of the respective financial year. 4) 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. 5) The figures for the previous periods 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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,254.93
Capital work-in-progress 0.00
Investment property 996.22
Goodwill 0.00
Other intangible assets 0.84
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 8,929.59
Trade receivables, non-current 0.00
Loans, non-current 991.72
Other non-current financial assets
1 Other non-current financial assets 4.59
Total of other non-current financial assets 4.59
Total non-current financial assets 9,925.90
Deferred tax assets (net) 0.00
Other non-current assets
Total of other non-current assets
Total non-current assets 12,177.89
2 Current assets
Inventories 1,443.84
Current financial asset
Current investments 6,043.45
Trade receivables, current 7.30
Cash and cash equivalents 12.69
Bank balance other than cash and cash equivalents 6.74
Loans, current 121.19
Other current financial assets
Total of other current financial assets 7.25
Total current financial assets 6,198.62
Current tax assets (net) 26.49
Other current assets
1 Other current assets 32.96
Total of other current assets 32.96
Total current assets 7,701.91
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 19,879.80
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 820.00
Other equity 18,190.52
Total equity attributable to owners of parent 19,010.52
Non controlling interest
Total equity 19,010.52
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
1 Other non-current financial liabilities 3.42
Total of other non-current financial liabilities 3.42
Total non-current financial liabilities 3.42
Provisions, non-current 94.09
Deferred tax liabilities (net) 655.72
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 753.23
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2.02
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5.32
Total Trade payable 7.34
Other current financial liabilities
1 Other current financial liabilities 16.63
Total of other current financial liabilities 16.63
Total current financial liabilities 23.97
Other current liabilities 33.68
1 Other current liabilities 33.68
Total of other current liabilities 33.68
Provisions, current 58.40
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 116.05
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 869.28
Total equity and liabilites 19,879.80
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate Business 0.00 0.00
2 Wind Power Generation 0.00 0.00
Total Segment Revenue 0.00 0.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 0.00 0.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate Business 0.00 0.00
2 Wind Power Generation 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate Business 0.00 0.00
2 Wind Power Generation 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Real Estate Business 0.00 0.00
2 Wind Power Generation 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
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 (1,902.89) (2,020.24)
Total Amount of items that will not be reclassified to profit and loss (1,902.89) (2,020.24)
2 Income tax relating to items that will not be reclassified to profit or loss (263.47) (279.79)
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 (1,639.42) (1,740.45)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,554.16
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 0.00
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 (1,039.20)
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 186.76
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 6.50
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (486.37)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (18.01)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.61
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,349.71)
Net cash flows from (used in) operations 204.45
Dividends received (38.06)
Interest paid 0.00
Interest received (134.66)
Income taxes paid (refund) 72.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (40.27)
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 95.00
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 2,695.00
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 0.80
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 597.03
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 38.06
Interest received 134.66
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,021.05)
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 (2,143.32)
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 (2,143.32)
Cash and cash equivalents cash flow statement at beginning of period 2,156.01
Cash and cash equivalents cash flow statement at end of period 12.69





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 J M AGRAWAL & CO Yes 31-10-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 AMJ Land Holdings Limited Biodegradable Products India Limited Associate Company Inter-corporate deposit 4,000.00 Approved 61.55 1,324.32 985.87 Inter-corporate deposit 10.0 5 Years Unsecured For working capital
2 AMJ Land Holdings Limited Biodegradable Products India Limited Associate Company Inter-corporate deposit 4,000.00 Approved 400.00 1,324.32 985.87 Inter-corporate deposit 10.0 5 Years Unsecured For working capital
3 AMJ Land Holdings Limited Biodegradable Products India Limited Associate Company Any other transaction Interest Receivable 55.88 Approved 55.88 75.65 118.37
4 AMJ Land Holdings Limited AMJ Realty Subsidiary Company Inter-corporate deposit 54.70 Approved 54.70 1.15 5.85 Inter-corporate deposit 10.0 5 Years Unsecured For working capital
5 AMJ Land Holdings Limited AMJ Realty Subsidiary Company Inter-corporate deposit 50.00 Approved 50.00 1.15 5.85 Inter-corporate deposit 10.0 5 Years Unsecured For working capital
6 AMJ Land Holdings Limited AMJ Realty Subsidiary Company Any other transaction Interest Receivable 0.48 Approved 0.48 2.66 2.82
7 AMJ Land Holdings Limited AMJ Realty Subsidiary Company Any other transaction Lease Rent Received 0.43 Approved 0.43 0.00 0.00
8 AMJ Land Holdings Limited AMJ Realty Subsidiary Company Any other transaction Subscribe share capital 0.00 Approved 0.00 100.00 100.00
9 AMJ Land Holdings Limited Pudumjee Paper Products Limited Group Company Any other transaction Lease Rent Received 147.84 Approved 147.84 0.00 0.00
10 AMJ Land Holdings Limited Thacker And Company Limited Group Company Any other transaction Lease Rent Received 2.83 Approved 2.83 0.00 0.00
11 AMJ Land Holdings Limited Pudumjee Paper Products Limited Group Company Any other transaction Lease Rent Paid 4.10 Approved 4.10 0.00 0.00
12 AMJ Land Holdings Limited Mr.S.K.Bansal Key Management Personnel Remuneration 78.15 Approved 78.15 375.01 400.18
13 AMJ Land Holdings Limited Mr.Chinmay Pitre Key Management Personnel Remuneration 3.93 Approved 3.93 0.16 0.66
14 AMJ Land Holdings Limited Mrs. Vashudha Jatia Key Management Personnel Remuneration 20.47 Approved 20.47 6.28 8.46
15 AMJ Land Holdings Limited Mr. Shashidharan Sethumadhavan Menon Key Management Personnel Remuneration 98.84 Approved 98.84 3.01 34.86
16 AMJ Land Holdings Limited Mr.Sudhir Duppaliwar Independent Director Any other transaction Director Sitting Fees 0.31 Approved 0.31 0.00 0.00
17 AMJ Land Holdings Limited Ms.Shilpa Bhatia Independent Director Any other transaction Director Sitting Fees 0.45 Approved 0.45 0.00 0.00
18 AMJ Land Holdings Limited Mr.Tushya Jatia Independent Director Any other transaction Director Sitting Fees 0.20 Approved 0.20 0.00 0.00
19 AMJ Land Holdings Limited Pudumjee Paper Products Limited Group Company Any other transaction Reimbursement of common services Paid 27.65 Approved 27.65 0.00 0.00
20 AMJ Land Holdings Limited AMJ Realty Subsidiary Company Any other transaction Reimbursement of common services Charged 0.02 Approved 0.02 0.00 0.00
21 AMJ Land Holdings Limited AMJ Land Developers Group Entity Any other transaction Share of Profit 1,029.05 Approved 1,029.05 2,186.69 3,215.74
22 AMJ Land Holdings Limited AMJ Land Developers Group Entity Any other transaction Investment in subsidairy entity 0.00 Approved 0.00 66.50 66.50
Total value of transaction during the reporting period 2,036.88