3P Land Holdings516092Quarterly results
Board takes Q2/H1 results on record; limited review finds no material misstatement
Board meeting on 24 October 2026 (11:30 am to 12:15 pm) took on record the standalone and consolidated unaudited results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 187 | 178 | +5.1% | 105 | +78.1% |
| Total income | 189 | 178 | +6.2% | 105 | +80% |
| Profit before tax | 141 | 133 | +6% | 62 | +127% |
| Profit after tax | 106 | 99 | +7.1% | 46 | +130% |
| Total comprehensive income | 1,769 | 424 | +317% | 2,261 | −21.8% |
| Basic EPS | 0.59 | 0.55 | +7.3% | 0.26 | +127% |
- Total income
- Latest 189; Year ago 178 (+6.2%); Prev qtr 105 (+80%)
- Profit after tax
- Latest 106; Year ago 99 (+7.1%); Prev qtr 46 (+130%)
- Period
- 30.09.2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Results of M/s. Prime Mall Developers, an associate firm of associate Biodegradable Products India Limited, were not available and are not included; management estimates no material impact.
- Effective 1 April 2026 the Company adopted amendments to Ind AS 109 on derecognition of financial assets and liabilities, applying transition provisions without restating comparatives.
Board meeting outcome
- The meeting was held on 24 October 2026 and ran from 11:30 a.m. to 12:15 p.m.
- The Board took on record the Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30 September 2026, together with the Limited Review Reports.
Quarter ended 30 September 2026 (standalone)
- Total income: Rs. 189 lakh, against Rs. 178 lakh in the year-ago quarter
- Total expenses: Rs. 48 lakh
- Profit before tax: Rs. 141 lakh
- Profit for the period: Rs. 106 lakh, against Rs. 99 lakh in the year-ago quarter
- Basic and diluted EPS: Rs. 0.59 each
Half year ended 30 September 2026 (standalone)
- Total income: Rs. 294 lakh
- Profit before tax: Rs. 203 lakh
- Profit for the period: Rs. 152 lakh
- Basic and diluted EPS: Rs. 0.84
- For the full year ended 31 March 2026 (audited), Total income was Rs. 467 lakh and Profit for the period Rs. 218 lakh
Other comprehensive income
- Items that will not be reclassified to profit or loss: Rs. 1,940 lakh for the quarter and Rs. 4,525 lakh for the half year, with tax on these items of Rs. 277 lakh and Rs. 647 lakh
- Other comprehensive income (net of tax): Rs. 1,663 lakh for the quarter and Rs. 3,878 lakh for the half year
- Total comprehensive income: Rs. 1,769 lakh for the quarter and Rs. 4,030 lakh for the half year
Balance sheet as on 30 September 2026
- Total assets: Rs. 16,086 lakh standalone and Rs. 15,923 lakh consolidated, against Rs. 11,395 lakh and Rs. 11,232 lakh as on 31 March 2026
- Investments: Rs. 14,739 lakh standalone and Rs. 14,576 lakh consolidated
- Loans: Rs. 1,170 lakh standalone
- Equity share capital: Rs. 360 lakh
Segment picture (consolidated, quarter ended 30 September 2026)
- Investments segment revenue: Rs. 133 lakh; Leasing: Rs. 17 lakh; Services: Rs. 37 lakh
- Investments segment result: Rs. 133 lakh; Leasing: Rs. 14 lakh; Services: Rs. 37 lakh
- Total segment assets: Rs. 15,923 lakh, of which Investments account for Rs. 14,545 lakh
Cash flow (standalone, half year ended 30 September 2026)
- Net cash generated from operating activities: Rs. 1,197 lakh
- Net cash used in investing activities: Rs. 1,203 lakh
- Closing cash and cash equivalents: Rs. 14 lakh
Auditor's review
- J M Agrawal & Co. carried out a limited review, not an audit, under Standard on Review Engagements 2410.
- Their conclusion: nothing has come to their attention that causes them to believe the statements contain any material misstatement or fail to disclose what the Listing Regulations require.
- The Board approved the results, which were reviewed by the Audit Committee.
Notes that matter
- The consolidated results include associate Biodegradable Products India Limited on the equity method; the financial results of Prime Mall Developers, an associate of that associate, were not available when the statement was signed, and management estimates no material impact from this.
- From 1 April 2026 the company adopted amendments to Ind AS 109 on derecognition of financial assets and liabilities; the transition provisions were applied without restating comparatives.
- The company states that figures shown as "0" represent amounts less than Rs. 50,000.
₹1,197 lakhNet cash generated from operating activities, standalone half year (Rs. in lakhs
Total comprehensive income, year-ago quarter424 (₹. in lakhs)
Total income, standalone, half year ended 30.09. (Rs. in lakhs₹294 lakh
Total income, standalone, quarter ended 30.09. (Rs. in lakhs₹189 lakh
Total income, latest quarter189 (₹. in lakhs)
Total income, quarter105 (₹. in lakhs)
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More numbers
- Total income, standalone, half year ended 30.09.2026 (Rs. in lakhs)294
- Profit for the period, standalone, half year ended 30.09.2026 (Rs. in lakhs)152
- Other comprehensive income before tax, standalone quarter (Rs. in lakhs)1,940
- Total assets, consolidated as on 30.09.2026 (Rs. in lakhs)15,923
- Net cash generated from operating activities, standalone half year (Rs. in lakhs)1,197
- Total income, latest quarter189 (₹. in lakhs)
- Total income, year-ago quarter178 (₹. in lakhs)
- Total income, previous quarter105 (₹. in lakhs)
- Total comprehensive income, latest quarter1,769 (₹. in lakhs)
- Total comprehensive income, year-ago quarter424 (₹. in lakhs)
- Total comprehensive income, previous quarter2,261 (₹. in lakhs)
- Profit after tax, latest quarter106 (₹. in lakhs)
- Profit after tax, year-ago quarter99 (₹. in lakhs)
- Profit after tax, previous quarter46 (₹. in lakhs)
- Revenue from operations, latest quarter187 (₹. in lakhs)
- Revenue from operations, year-ago quarter178 (₹. in lakhs)
- Revenue from operations, previous quarter105 (₹. in lakhs)
- Profit before tax, latest quarter141 (₹. in lakhs)
- Profit before tax, year-ago quarter133 (₹. in lakhs)
- Profit before tax, previous quarter62 (₹. in lakhs)
Source: BSE · 24 Oct 2026
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