3P LAND HOLDINGS LIMITED — Quarter and year ended March 31, 2026
| Particulars | Standalone Results | Consolidated Results |
|---|---|---|
| Quarter ended | Year ended | |
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | |
| (i) Interest income | 49 | 51 |
| (ii) Dividend income | – | – |
| (iii) Rental income | 14 | 9 |
| (iv) Sale of services | 38 | 37 |
| (I) Total revenue from operations | 101 | 97 |
| (II) Other income | 0 | 0 |
| (III) Total income | 101 | 97 |
| Expenses | ||
| (i) Employee benefits expenses | 33 | 35 |
| (ii) Depreciation and amortization | 2 | 2 |
| (iii) Other expenses | 10 | 7 |
| (IV) Total expenses | 45 | 44 |
| (V) Profit before, share of profit/(loss) of associate and tax ((III-IV)) | 56 | 53 |
| (VI) Share of profit/(loss) of associate accounted by using equity method | – | – |
| (VII) Profit before tax (V+VI) | 56 | 53 |
| (VIII) Tax expense: | ||
| (1) Current tax | 14 | 13 |
| (2) Deferred tax | (0) | (0) |
| (IX) Profit for the period (VII-VIII) | 42 | 40 |
| (X) Other comprehensive income | ||
| A (i) Items that will not be reclassified to profit or loss | ||
| – Changes in fair value of equity instruments | (4,093) | (3,330) |
| – Remeasurements of post-employment benefit obligations | 0 | – |
| – Tax on above items | 585 | 476 |
| B (i) Items that will be reclassified to profit or loss | – | – |
| Other comprehensive income (A+B) (net of tax) | (3,508) | (2,854) |
| (XI) Total comprehensive income for the period (IX+X) | (3,466) | (2,814) |
| (XII) Paid up equity capital (face value of ₹. 2/- per share) | 360 | 360 |
| (XIII) Reserves (other equity excluding revaluation reserve) | – | – |
| (XIV) Earning per equity share (face value of ₹.2/-each) | ||
| (1) Basic (₹.) | 0.23 | 0.22 |
| (2) Diluted (₹) | 0.23 | 0.22 |
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31.03.2026 | 31.12.2025 | |
| (Audited) | (Unaudited) | |
| Segment revenue | ||
| a) Leasing | 14 | 9 |
| b) Investments | 49 | 51 |
| c) Services | 38 | 37 |
| Net sale/income from operation | 101 | 97 |
| Segment results (Profit before interest, depreciation and tax) | ||
| a) Leasing | 12 | 6 |
| b) Investments | 49 | 51 |
| c) Services | 38 | 37 |
| Total | 99 | 94 |
| Less: Depreciation | ||
| a) Leasing | 2 | 2 |
| b) Investments | – | – |
| c) Services | – | – |
| Total | 2 | 2 |
| Add/(Less): Other unallocable income/(expenses), net | (41) | (39) |
| Profit/(loss) before tax | 56 | 53 |
| Segment assets | ||
| a) Leasing | 161 | 163 |
| b) Investments | 11,049 | 15,112 |
| c) Services | – | – |
| d) Unallocated | 22 | 15 |
| Total Assets | 11,232 | 15,290 |
| Segment liabilities | ||
| a) Leasing | 5 | 4 |
| b) Investments | – | – |
| c) Services | – | – |
| d) Unallocated | 761 | 1,355 |
| Total Liabilities | 766 | 1,359 |
| Particulars | STANDALONE Year ended 31 March 2026 | STANDALONE Year ended 31 March 2025 | CONSOLIDATED Year ended 31 March 2026 | CONSOLIDATED Year ended 31 March 2025 |
|---|---|---|---|---|
| A Cash Flow from Operating Activities | ||||
| Net profit before tax | 291 | 275 | 291 | 275 |
| Adjustments for : | ||||
| Add : Depreciation | 7 | 4 | 7 | 4 |
| : Profit on sale / discard of assets | – | (1) | – | (1) |
| : Share of net loss of associate | – | – | – | – |
| Operating profit before Working Capital Changes | 298 | 278 | 298 | 278 |
| Change in assets and liabilities: | ||||
| Changes in financial assets / other non financial asset | (226) | (107) | (226) | (107) |
| Changes in financial liabilities / other non financial liabilities | 8 | 15 | 8 | 15 |
| Cash generated/ (used) in Operations | 80 | 186 | 80 | 186 |
| Income Tax (paid)/refund received (net) | (74) | (69) | (74) | (69) |
| Net cash inflow/(outflow) from operating activities | 6 | 117 | 6 | 117 |
| B Cash flow from Investing Activities | ||||
| Sale proceeds of PP&E | (1) | 2 | (1) | 2 |
| Payment for addition on investment property | (3) | (123) | (3) | (123) |
| Net cash inflow/(outflow) from investing activities | (4) | (121) | (4) | (121) |
| C Cash flow from Financing Activities | ||||
| Dividend paid | – | – | – | – |
| Net cash inflow/(outflow) from financing activities | – | – | – | – |
| Net increase / (decrease) in cash and cash equivalents | 2 | (4) | 2 | (4) |
| Cash and cash equivalents at the beginning of the financial year | 18 | 22 | 18 | 22 |
| Cash and cash equivalents at the end of the year | 20 | 18 | 20 | 18 |
| Particulars | Standalone | Consolidated | ||
|---|---|---|---|---|
| As on 31.03.2026 (Audited) | As on 31.03.2025 (Audited) | As on 31.03.2026 (Audited) | As on 31.03.2025 (Audited) | |
| A Assets: | ||||
| 1. Financial Asset | ||||
| (a) Cash and cash equivalents | 20 | 18 | 20 | 18 |
| (b) Receivables | ||||
| (i) Other receivables | 0 | 0 | 0 | 0 |
| (c) Loans | 2,199 | 1,972 | 2,199 | 1,972 |
| (d) Investments | 9,013 | 13,357 | 8,850 | 13,194 |
| 2. Non-Financial Assets | ||||
| (a) Current tax assets (Net) | 2 | 1 | 2 | 1 |
| (b) Investment property | 149 | 150 | 149 | 150 |
| (c) Property, plant and equipment | 11 | 14 | 11 | 14 |
| (d) Capital-work in-progress | 0 | – | 0 | – |
| (e) Other non-financial assets | 1 | 0 | 1 | 0 |
| Total Assets | 11,395 | 15,512 | 11,232 | 15,349 |
| B Liabilities and equity | ||||
| 1. Financial Liabilities | ||||
| (a) Other financial liabilities | 12 | 11 | 12 | 11 |
| 2. Non Financial Liabilities | ||||
| (a) Employees benefit obligation | 31 | 22 | 30 | 22 |
| (b) Deferred tax liabilities (net) | 717 | 1,339 | 717 | 1,339 |
| (c) Other non-financial liabilities | 7 | 7 | 7 | 7 |
| 3. Equity | ||||
| (a) Equity share capital | 360 | 360 | 360 | 360 |
| (b) Other equity | 10,268 | 13,773 | 10,106 | 13,610 |
| Total Liabilities and Equity | 11,395 | 15,512 | 11,232 | 15,349 |