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-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Single segment
Description of single segment Real Estate and Constructions
Start date and time of board meeting 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   18:45:00
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 630900000 2577400000
Other income 79300000 224200000
Total income 710200000 2801600000
2 Expenses
(a) Cost of materials consumed 62600000 490600000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 315500000 999000000
(d) Employee benefit expense 77800000 303000000
(e) Finance costs 138300000 473700000
(f) Depreciation, depletion and amortisation expense 11200000 43900000
(f) Other Expenses
1 Other Expenses 184800000 657300000
Total other expenses 184800000 657300000
Total expenses 790200000 2967500000
3 Total profit before exceptional items and tax -80000000 -165900000
4 Exceptional items -114000000 -114000000
5 Total profit before tax -194000000 -279900000
6 Tax expense
7 Current tax 86800000 86800000
8 Deferred tax -400000 -9100000
9 Total tax expenses 86400000 77700000
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 -280400000 -357600000
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 -4500000 -6300000
16 Total profit (loss) for period -284900000 -363900000
17 Other comprehensive income net of taxes -24200000 -24800000
18 Total Comprehensive Income for the period -309100000 -388700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -282800000 -360000000
Total profit or loss, attributable to non-controlling interests -2100000 -3900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -24200000 -24800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 648600000 648600000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1306700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.85 -1.11
Diluted earnings (loss) per share from continuing operations -0.85 -1.11
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 -0.85 -1.11
Diluted earnings (loss) per share from continuing and discontinued operations -0.85 -1.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 169300000
Capital work-in-progress 0
Investment property 2798000000
Goodwill 0
Other intangible assets 79900000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 426900000
Non-current financial assets
Non-current investments 556400000
Trade receivables, non-current 0
Loans, non-current 339200000
Other non-current financial assets 47900000
Total non-current financial assets 943500000
Deferred tax assets (net) 9900000
Other non-current assets 190500000
Total non-current assets 4618000000
2 Current assets
Inventories 2126900000
Current financial asset
Current investments 1496700000
Trade receivables, current 114600000
Cash and cash equivalents 467100000
Bank balance other than cash and cash equivalents 5400000
Loans, current 6700000
Other current financial assets 267400000
Total current financial assets 2357900000
Current tax assets (net) 90900000
Other current assets 372500000
Total current assets 4948200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 9566200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 648600000
Other equity 1646700000
Total equity attributable to owners of parent 2295300000
Non controlling interest -82300000
Total equity 2213000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2738700000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 72000000
Total non-current financial liabilities 2810700000
Provisions, non-current 61900000
Deferred tax liabilities (net) 4000000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2876600000
Current liabilities
Current financial liabilities
Borrowings, current 1555900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 58100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 867800000
Total Trade payable 925900000
Other current financial liabilities 676300000
Total current financial liabilities 3158100000
Other current liabilities 1279600000
Provisions, current 38900000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4476600000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 7353200000
Total equity and liabilites 9566200000
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)
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-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
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 24200000 24800000
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 0 0
5 Total Other comprehensive income -24200000 -24800000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -279900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 473700000
Adjustments for decrease (increase) in inventories 1064400000
Adjustments for decrease (increase) in trade receivables, current -2000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 34100000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 6600000
Adjustments for other financial assets, current 17900000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -561800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1190900000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 43900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 9600000
Adjustments for provisions, non-current -1600000
Adjustments for other financial liabilities, current 0
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) -106600000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -13000000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -225700000
Net cash flows from (used in) operations -505600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -52000000
Other inflows (outflows) of cash 13200000
Net cash flows from (used in) operating activities -440400000
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 1125000000
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 0
Purchase of property, plant and equipment 5800000
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 0
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 0
Interest received 32800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 685400000
Net cash flows from (used in) investing activities -412600000
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 160700000
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 1500000000
Proceeds from borrowings 495000000
Repayments of borrowings 625400000
Payments of lease liabilities 29500000
Dividends paid 0
Interest paid 318300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1182500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 329500000
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 329500000
Cash and cash equivalents cash flow statement at beginning of period 137600000
Cash and cash equivalents cash flow statement at end of period 467100000





Details of Impact of Audit Qualification
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 M/s. S R B C & Co. LLP Yes 28-Feb-2026