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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	14-May-2025   12:14:00
End date and time of board meeting	14-May-2025   12:44:00
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

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	254931000	776458000
	Other income	18033000	73889000
	Total income	272964000	850347000
2	Expenses
(a)	Cost of materials consumed	44348000	194958000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	23565000	191645000
(d)	Employee benefit expense	16799000	60684000
(e)	Finance costs	0	9281000
(f)	Depreciation, depletion and amortisation expense	4713000	18852000
(f)	Other Expenses
1	Other Expenses	14866000	57974000
	Total other expenses	14866000	57974000
	Total expenses	104291000	533394000
3	Total profit before exceptional items and tax	168673000	316953000
4	Exceptional items	0	0
5	Total profit before tax	168673000	316953000
6	Tax expense
7	Current tax	63797000	108597000
8	Deferred tax	-3917000	-237000
9	Total tax expenses	59880000	108360000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	108793000	208593000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	1017000	5693000
16	Total profit (loss) for period	109810000	214286000
17	Other comprehensive income net of taxes	-709370000	285587000
18	Total Comprehensive Income for the period	-599560000	499873000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	104215000	204669000
	Total profit or loss, attributable to non-controlling interests	5595000	5595000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-605155000	490255000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	5595000	9618000
21	Details of equity share capital
	Paid-up equity share capital	82000000	82000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		1364302000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.54	4.99
	Diluted earnings (loss) per share from continuing operations	2.54	4.99
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	2.54	4.99
	Diluted earnings (loss) per share from continuing and discontinued operations	2.54	4.99
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		1.A Dividend for the year ended 31st March,2025 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 14th May 2025, subject to approval of the shareholders at the ensuing Annual General Meeting.tttt n n2.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 14, 2025.tttt n n3.The Statutory Auditors have carried out the audit for the year ended March 31, 2025. Figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures upto the third quarter of the respective financial year.tttt n4. 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. tttt n n5.The consolidated financial results include financial results of :-tttt n nNamet Relationshipttt nAMJ Land Developers tttSubsidiary Entityttt nAMJ Realty LimitedttttWholly Owned Subsidiary Company n3P Land Holdings Limited tttAssociate Companyttt nBiodegradable Products India Limited tAssociate Companyttt n n6.The financial results for year ended March 31, 2025, 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 for the year ended March 31, 2025; 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.tttt n n7.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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	151076000
	Capital work-in-progress
	Investment property	104906000
	Goodwill	0
	Other intangible assets	2570000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1025792000
	Trade receivables, non-current
	Loans, non-current	148042000
	Other non-current financial assets	932000
	Total non-current financial assets	1174766000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1433318000
2	Current assets
	Inventories	264052000
	Current financial asset
	Current investments	605746000
	Trade receivables, current	41260000
	Cash and cash equivalents	286891000
	Bank balance other than cash and cash equivalents	789000
	Loans, current	13739000
	Other current financial assets	11684000
	Total current financial assets	960109000
	Current tax assets (net)	2391000
	Other current assets	34560000
	Total current assets	1261112000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2694430000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	82000000
	Other equity	2189544000
	Total equity attributable to owners of parent	2271544000
	Non controlling interest	8815000
	Total equity	2280359000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	342000
	Total non-current financial liabilities	342000
	Provisions, non-current	15443000
	Deferred tax liabilities (net)	87028000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	102813000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	202000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	28112000
	Total Trade payable	28314000
	Other current financial liabilities	1643000
	Total current financial liabilities	29957000
	Other current liabilities	274245000
	Provisions, current	6492000
	Current tax liabilities (Net)	564000
	Deferred government grants, Current
	Total current liabilities	311258000
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	414071000
	Total equity and liabilites	2694430000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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	252826000	755830000
2	Wind Power Generation	2105000	20628000
	Total Segment Revenue	254931000	776458000
	Less: Inter segment revenue	0	0
	Revenue from operations	254931000	776458000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real Estate Business	174725000	315154000
2	Wind Power Generation	-3302000	673000
	Total Profit before tax	171423000	315827000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	1733000	1733000
	Profit before tax	169690000	322646000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real Estate Business	844027000	844027000
2	Wind Power Generation	111231000	111231000
	Total Segment Asset	955258000	955258000
	Un-allocable Assets	1739172000	1739172000
	Net Segment Asset	2694430000	2694430000
4	Segment Liabilities
	Segment Liabilities
1	Real Estate Business	304843000	304843000
2	Wind Power Generation	121000	121000
	Total Segment Liabilities	304964000	304964000
	Un-allocable Liabilities	109107000	109107000
	Net Segment Liabilities	414071000	414071000
	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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	-782457000	322847000
	Total Amount of items that will not be reclassified to profit and loss	-782457000	322847000
2	Income tax relating to items that will not be reclassified to profit or loss	-73087000	37260000
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	-709370000	285587000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			316953000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9281000
	Adjustments for decrease (increase) in inventories			191645000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-11320000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			18852000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			23539000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-25169000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-24197000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			341000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			182972000
	Net cash flows from (used in) operations			499925000
	Dividends received			-3810000
	Interest paid			0
	Interest received			-16362000
	Income taxes paid (refund)			98753000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			381000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			66698000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			232000
	Purchase of property, plant and equipment			6218000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			2892000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			3810000
	Interest received			16362000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-49620000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			150000000
	Payments of lease liabilities			0
	Dividends paid			8200000
	Interest paid			9281000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-10000000
	Net cash flows from (used in) financing activities			-177481000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			153899000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			153899000
	Cash and cash equivalents cash flow statement at beginning of period			132992000
	Cash and cash equivalents cash flow statement at end of period			286891000