INTEGRATED FILING — NBFC



General information about company

Scrip code 516092
NSE Symbol 3PLAND
MSEI Symbol NOTLISTED
ISIN INE105C01023
Name of company 3P 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 25-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-10-2025
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 25-10-2025   11:30:00
End date and time of board meeting 25-10-2025   12:15:00
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 — NBFC

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
(i) Interest Income 51.00 96.00
(ii) Dividend Income 81.00 81.00
(iii) Rental Income 8.00 17.00
(iv) Fees and commission Income 0.00 0.00
(v) Net gain on fair value changes 0.00 0.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 0.00 0.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 38.00 75.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 178.00 269.00
Other income 0.00 0.00
Total income 178.00 269.00
2 Expenses
Cost of materials consumed 0.00 0.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
Employee benefit expense 33.00 66.00
Finance costs 0.00 0.00
Depreciation, depletion and amortisation expense 2.00 3.00
Fees and commission expense 0.00 0.00
Net loss on fair value changes 0.00 0.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 0.00 0.00
(f) Other expenses
1 Other expenses 10.00 18.00
Total other expenses 10.00 18.00
Total expenses 45.00 87.00
3 Total profit before exceptional items and tax 133.00 182.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 133.00 182.00
7 Tax expense
8 Current tax 33.00 46.00
9 Deferred tax 1.00 0.00
10 Total tax expenses 34.00 46.00
11 Net Profit Loss for the period from continuing operations 99.00 136.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
17 Net profit (loss) from discontinued operation after tax 0.00 0.00
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
15 Total profit (loss) for period 99.00 136.00
16 Other comprehensive income net of taxes 325.00 2,639.00
17 Total Comprehensive Income for the period 424.00 2,775.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 99.00 136.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 424.00 2,775.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
20 Details of equity share capital
Paid-up equity share capital 360.00 360.00
Face value of equity share capital 2 2
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 0.55 0.76
Diluted earnings per share from continuing operations 0.55 0.76
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 0.55 0.76
Diluted earnings per share 0.55 0.76
23 Debt equity ratio 0.0 0.0
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0 0.0
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) 1) The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 25, 2025. 2) The Limited Review under Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulation, 2015 has been carried out by Statutory Auditor. 3) This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), prescribed under Section 133 of the Companies Act, 2013 (IndAS) and other recognised accounting practices and policies to the extent applicable. 4) The consolidated financial results of 3P Land Holdings Limited, includes financial results of an Associate company - Biodegradable Products India Limited, accounted as per equity method as per Ind AS 28. 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 result/Statement. Accordingly, the consolidated financial results of the Associate Company Biodegradable Products India Limited, as considered in the consolidated financial results of 3P Land Holdings Limited does not include the financial result of the associate Firm. On such omission, Management estimates no material impact in the consolidated financial results of 3P Land Holdings Limited. 6) 0 figures represent amount less than Rs. 50,000. 7) Previous periods amounts have been regrouped wherever considered nesessary to conform to current period's presentation.


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 182.00
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 (149.00)
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 3.00
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 (1.00)
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) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (147.00)
Net cash flows from (used in) operations 35.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 30.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5.00
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 0.00
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 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 3.00
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 0.00
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 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3.00)
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 0.00
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 0.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2.00
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 2.00
Cash and cash equivalents cash flow statement at beginning of period 18.00
Cash and cash equivalents cash flow statement at end of period 20.00




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 Finanical Asset
Cash and cash equivalents 20.00
Bank Balance other than (a) above
Derivative financial instruments
Receivables
(I) Trade Receivables
(II) Other Receivables 0.00
Loans 2,118.00
Investments 16,274.00
Other Financial assets
Total Financial Assets 18,412.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net)
Deferred tax Assets (Net)
Investment Property 151.00
Biological assets other than bearer plants
Property, Plant and Equipment 12.00
Capital work-in-progress
Intangible assets under development
Goodwill 0.00
Other Intangible assets 0.00
Other non-financial assets (to be specified) 4.00
Total Non Financial Assets 167.00
Total assets 18,579.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 360.00
Other equity 16,386.00
Total equity attributable to owners of parent 16,746.00
Non controlling interest 0
Total equity 16,746.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
(C ) Debt Securities
(d) Borrowings (Other than Debt Securities) 0.00
(e) Deposits
(f) Subordinated Liabilities
(g) Other financial liabilities 7.00
Total Financial Liabilities 7.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 15.00
(b) Provisions 26.00
(C ) Deferred tax liabilities (Net) 1,779.00
(d) Other non-financial liabilities 6.00
Total Non Financial Liabilities 1,826.00
Total liabilities 1,833.00
Total equity and liabilites 18,579.00
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) 1) The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 25, 2025. 2) The Limited Review under Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulation, 2015 has been carried out by Statutory Auditor. 3) This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), prescribed under Section 133 of the Companies Act, 2013 (IndAS) and other recognised accounting practices and policies to the extent applicable. 4) The consolidated financial results of 3P Land Holdings Limited, includes financial results of an Associate company - Biodegradable Products India Limited, accounted as per equity method as per Ind AS 28. 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 result/Statement. Accordingly, the consolidated financial results of the Associate Company Biodegradable Products India Limited, as considered in the consolidated financial results of 3P Land Holdings Limited does not include the financial result of the associate Firm. On such omission, Management estimates no material impact in the consolidated financial results of 3P Land Holdings Limited. 6) 0 figures represent amount less than Rs. 50,000. 7) Previous periods amounts have been regrouped wherever considered nesessary to conform to current period's presentation.


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)
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
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 Leasing 8.00 17.00
2 Investments 132.00 177.00
3 Services 38.00 75.00
Total Segment Revenue 178.00 269.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 178.00 269.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Leasing 4.00 10.00
2 Investments 132.00 177.00
3 Services 38.00 75.00
Total Profit before tax 174.00 262.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 41.00 80.00
Profit before tax 133.00 182.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Leasing 164.00 164.00
2 Investments 18,392.00 18,392.00
3 Services 0.00 0.00
Total Segment Asset 18,556.00 18,556.00
Un-allocable Assets 23.00 23.00
Net Segment Asset 18,579.00 18,579.00
4 Segment Liabilities
Segment Liabilities
1 Leasing 4.00 4.00
2 Investments 0.00 0.00
3 Services 0.00 0.00
Total Segment Liabilities 4.00 4.00
Un-allocable Liabilities 1,829.00 1,829.00
Net Segment Liabilities 1,833.00 1,833.00
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 month 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 Amount of items that will not be reclassified to profit and loss 37900000 307900000
Total Amount of items that will not be reclassified to profit and loss 37900000 307900000
2 Income tax relating to items that will not be reclassified to profit or loss 54.00 440.00
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 325.00 2,639.00