This is a regulatory filing pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015, containing the unaudited financial results for the quarter ended June 30, 2026 (Q1 FY2027). The results were approved by the Board of Directors at a meeting held on July 25, 2026, which commenced at 11:30 a.m. and concluded at 12:05 p.m.
Standalone Financial Results (₹ in lakhs)
Total Income: ₹62 lakh
Breakdown of Income:
- Interest Income: ₹33 lakh
- Dividend Income: ₹2 lakh
- Rental Income: ₹8 lakh
- Sale of Services: ₹10 lakh
- Other Income: ₹9 lakh
Expenses:
- Employee benefits expenses: ₹16 lakh
- Depreciation and amortization: ₹0 lakh
- Other expenses: ₹49 lakh
- Total Expenses: ₹65 lakh
Profit/(Loss) before tax: (₹3 lakh)
Tax Expense:
- Current Tax: ₹0 lakh
- Deferred Tax: (₹5.85 lakh)
Profit/(Loss) for the period (Net Profit): ₹2.21 lakh
Total Comprehensive Income for the period: ₹2.26 lakh
Earnings per equity share (face value of ₹2 each):
- Basic: ₹0.26
- Diluted: ₹0.26
Consolidated Financial Results (₹ in lakhs)
The consolidated results are identical to the standalone results for the quarter. The company notes that its consolidation includes an associate, Biodegradable Products India Limited, accounted for using the equity method as per Ind AS 28.
Total Income: ₹62 lakh
Profit/(Loss) for the period (Net Profit): ₹2.21 lakh
Total Comprehensive Income for the period: ₹2.26 lakh
Earnings per equity share: Basic and Diluted at ₹0.26 each.
Consolidated Segment Reporting (Quarter ended June 30, 2026)
The company operates in two reportable segments: Leasing and Investments. A Services segment is also reported but is immaterial.
Segment-wise Performance (₹ in lakhs):
| Segment | Total Income | Segment Result (PBDIT) |
| Leasing | 10 | 45 |
| Investments | 7 | (8) |
| Services | 12 | 6 |
| Total | 29 | 43 |
Less: Depreciation: ₹2 lakh
Finance (income)/expenses, net: (₹39) lakh
Profit/(loss) before tax: ₹62 lakh (This figure appears inconsistent with the P&L and may be a misprint; the P&L shows a PBT of (₹3) lakh)
Segment Assets (₹ in lakhs):
- Leasing: ₹162
- Investments: ₹13,685
- Services: ₹15
- Unallocated: ₹11
- Total Assets: ₹13,873
Segment Liabilities (₹ in lakhs):
- Leasing: ₹1,862
- Investments: ₹1
- Services: ₹4
- Unallocated: ₹11
- Total Liabilities: ₹1,878
Notes to the Results
1. The results have been reviewed by the Audit Committee and approved by the Board of Directors.
2. A limited review was carried out by the statutory auditor, J M Agrawal & Co. (Firm Reg. No.: 100301W).
3. The statement is prepared in accordance with Ind AS.
4. The consolidation includes associate company Biodegradable Products India Limited.
5. Material Disclosure: The financial results of Prime Mall Developers, an associate firm of Biodegradable Products India Limited, were not available for consolidation. Management estimates this omission has no material impact on the consolidated results of 3P Land Holdings Limited.
6. Amounts in '0' figures represent amounts less than ₹50,000.
7. Previous periods' amounts have been regrouped where necessary for consistency.
Auditor's Review Report
The statutory auditor, J M Agrawal & Co., issued a review report stating that based on their review, nothing has come to their attention that causes them to believe that the statement of unaudited financial results contains any material misstatement. The review was conducted in accordance with SRE 2410.