INTEGRATED FILING — NBFC



General information about company

Scrip code 516092
NSE Symbol 3PLAND
MSEI Symbol NTLSTED
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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-May-2025   12:05:00
End date and time of board meeting 10-May-2025   13:15:00
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 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
(III) 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 2022-01-24
Indicate Company website link for updated RPT policy of the Company http://3pland.com/files/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
Company do not have ny loan o debt securities


Financial Results — NBFC

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 Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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
(i) Interest Income 4501000 18121000
(ii) Dividend Income 0 8140000
(iii) Rental Income 866000 3465000
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 0 0
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 3750000 15000000
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 9117000 44726000
Other income 143000 143000
Total income 9260000 44869000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 3547000 13382000
Finance costs 0 0
Depreciation, depletion and amortisation expense 110000 437000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 0 0
(f) Other expenses
1 Other expenses 1055000 3509000
Total other expenses 1055000 3509000
Total expenses 4712000 17328000
3 Total profit before exceptional items and tax 4548000 27541000
4 Exceptional items 0 0
5 Total profit before tax 4548000 27541000
7 Tax expense
8 Current tax 1212000 7140000
9 Deferred tax -398000 -501000
10 Total tax expenses 814000 6639000
11 Net Profit Loss for the period from continuing operations 3734000 20902000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 3734000 20902000
16 Other comprehensive income net of taxes -953426000 388995000
17 Total Comprehensive Income for the period -949692000 409897000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 36000000 36000000
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 0.21 1.16
Diluted earnings per share from continuing operations 0.21 1.16
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 0.21 1.16
Diluted earnings per share 0.21 1.16
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)


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 Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 27541000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
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 -10715000
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 437000
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 1454000
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) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -128000
Other adjustments to reconcile profit (loss) 0
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) -8952000
Net cash flows from (used in) operations 18589000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 6878000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 11711000
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 0
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 150000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 12268000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -12118000
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 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 0
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -407000
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 -407000
Cash and cash equivalents cash flow statement at beginning of period 2196000
Cash and cash equivalents cash flow statement at end of period 1789000




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 Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 1789000
Bank Balance other than (a) above
Derivative financial instruments
Receivables
(I) Trade Receivables
(II) Other Receivables 14000
Loans 197229000
Investments 1335658000
Other Financial assets
Total Financial Assets 1534690000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 109000
Deferred tax Assets (Net)
Investment Property 14939000
Biological assets other than bearer plants
Property, Plant and Equipment 1437000
Capital work-in-progress
Intangible assets under development
Goodwill 0
Other Intangible assets 0
Other non-financial assets (to be specified) 26000
Total Non Financial Assets 16511000
Total assets 1551201000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 36000000
Other equity 1377310000
Total equity attributable to owners of parent 1413310000
Non controlling interest
Total equity 1413310000
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
(e) Deposits
(f) Subordinated Liabilities
(g) Other financial liabilities 1118000
Total Financial Liabilities 1118000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net)
(b) Provisions 2228000
(C ) Deferred tax liabilities (Net) 133858000
(d) Other non-financial liabilities 687000
Total Non Financial Liabilities 136773000
Total liabilities 137891000
Total equity and liabilites 1551201000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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)
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
Whether accounts are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Leasing 0 0
2 Investments 0 0
3 Services 0 0
Total Segment Revenue 0 0
Less: Inter segment revenue
Revenue from operations 0 0
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Leasing 0 0
2 Investments 0 0
3 Services 0 0
Total Profit before tax 0 0
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 0 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Leasing 0 0
2 Investments 0 0
3 Services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Leasing 0 0
2 Investments 0 0
3 Services 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments


Other Comprehensive Income

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-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 Unaudited 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 -1112519000 469531000
Total Amount of items that will not be reclassified to profit and loss -1112519000 469531000
2 Income tax relating to items that will not be reclassified to profit or loss -159093000 80536000
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 -953426000 388995000




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 J M AGAWAL & CO Yes 30-Sep-2025


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


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 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 3P Land Holdings Limited Biodegradable Product India Limited Associate Company Inter-corporate deposit Approved 6800000 187720000 180920000 Inter-corporate deposit 0.1 5 Unsecured For Business
2 3P Land Holdings Limited Biodegradable Product India Limited Associate Company Inter-corporate deposit Approved 14920000 187720000 180920000 Inter-corporate deposit 0.1 5 Unsecured For Business
3 3P Land Holdings Limited Biodegradable Product India Limited Associate Company Any other transaction Interest receivable Approved 9201000 8920000 16309000
4 3P Land Holdings Limited Pudumjee Paper Product Limited Group Company Any other transaction Lease Rent Received Approved 1487000 0 0
5 3P Land Holdings Limited Quality Tissue Converting Company Private Limited Group Company Any other transaction Lease Rent Received Approved 345000 0 0
6 3P Land Holdings Limited Quality Tissue Converting Company Private Limited Group Company Sale of fixed assets Approved 177000 0 0
7 3P Land Holdings Limited Dipper Healthcare Private Limited Group Company Any other transaction Lease Rent Received Approved 213000 0 0
8 3P Land Holdings Limited Pudumjee Paper Product Limited Group Company Sale of goods or services Approved 8850000 0 0
9 3P Land Holdings Limited J.W. Patil Key Managerial Personnel Remuneration Approved 750000 0 0
10 3P Land Holdings Limited G.N. Jajodia Key Managerial Personnel Remuneration Approved 6030000 0 500000
11 3P Land Holdings Limited Mr. B. Shekawat Independent Director Any other transaction Director Sitting Fees Approved 28000 0 0
12 3P Land Holdings Limited Mr. Romie Halan Independent Director Any other transaction Director Sitting Fees Approved 25000 0 0
13 3P Land Holdings Limited Vasudha Jatia Independent Director Any other transaction Director Sitting Fees Approved 11000 0 0
14 3P Land Holdings Limited Shri Upendra Goraksha Deglurkar Independent Director Any other transaction Director Sitting Fees Approved 26000 0 0
15 3P Land Holdings Limited Shri Shdhir v. Duppaliwar Independent Director Any other transaction Director Sitting Fees Approved 28000 0 0
16 3P Land Holdings Limited AMJ Land Holdings Limited Group Company Any other transaction Professional services received Approved 498000 0 0
17 3P Land Holdings Limited Pudumjee Paper Product Limited Group Company Any other transaction Reimbursement of Common services paid Approved 326000 0 0
18 3P Land Holdings Limited Biodegradable Product India Limited Associate Company Any other transaction Reimbursement of Common services -Charged Approved 18000 0 0
19 3P Land Holdings Limited Pudumjee Paper Product Limited Group Company Any other transaction Continuing Corporate Financial Gurantee up to Rs. 180 crore is given to consortium of banks for credit facilities granted to Pudumjee Paper Products Limited. Approved 0 0 0
Total value of transaction during the reporting period 49733000





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt