AMJ Land Holdings Limited

Standalone Financial Performance

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹532.45 lakhs
  • Other income: ₹174.46 lakhs
  • Total income: ₹706.91 lakhs
  • Total expenses: ₹176.14 lakhs
  • Profit before tax: ₹530.77 lakhs
  • Tax expense: ₹106.00 lakhs (current tax), ₹0.01 lakhs (deferred tax)
  • Profit for the period: ₹471.94 lakhs
  • Other comprehensive income (net of tax): ₹780.87 lakhs
  • Total comprehensive income: ₹1,252.81 lakhs
  • Basic and diluted EPS: ₹1.15

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹896.43 lakhs
  • Other income: ₹315.19 lakhs
  • Total income: ₹1,211.62 lakhs
  • Total expenses: ₹331.46 lakhs
  • Profit before tax: ₹880.16 lakhs
  • Tax expense: ₹145.00 lakhs (current tax), ₹-51.25 lakhs (deferred tax)
  • Profit for the period: ₹786.41 lakhs
  • Other comprehensive income (net of tax): ₹1,821.11 lakhs
  • Total comprehensive income: ₹2,607.52 lakhs
  • Basic and diluted EPS: ₹1.92

Standalone Financial Position (as of September 30, 2026)

  • Total assets: ₹22,730.53 lakhs
  • Non-current assets: ₹15,732.95 lakhs (including investments ₹11,571.48 lakhs, loans ₹1,997.92 lakhs)
  • Current assets: ₹6,997.58 lakhs (including investments ₹5,370.64 lakhs)
  • Total equity: ₹21,536.04 lakhs
  • Paid-up equity capital: ₹820.00 lakhs (face value ₹2 per share)
  • Reserves: ₹20,716.04 lakhs
  • Total liabilities: ₹1,194.49 lakhs

Standalone Cash Flow (Half Year Ended September 30, 2026)

  • Net cash inflow from operating activities: ₹54.28 lakhs
  • Net cash inflow from investing activities: ₹30.44 lakhs
  • Net cash outflow from financing activities: ₹82.00 lakhs (dividend paid)
  • Net increase in cash and cash equivalents: ₹2.72 lakhs

Consolidated Financial Performance

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹1,732.06 lakhs
  • Other income: ₹247.43 lakhs
  • Total income: ₹1,979.49 lakhs
  • Total expenses: ₹1,275.53 lakhs
  • Profit before tax: ₹732.65 lakhs
  • Tax expense: ₹255.12 lakhs (current tax), ₹-36.23 lakhs (deferred tax)
  • Profit for the period: ₹513.76 lakhs
  • Other comprehensive income (net of tax): ₹1,233.72 lakhs
  • Total comprehensive income: ₹1,747.48 lakhs
  • Basic and diluted EPS: ₹1.21

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹3,162.50 lakhs
  • Other income: ₹467.28 lakhs
  • Total income: ₹3,629.78 lakhs
  • Total expenses: ₹2,447.81 lakhs
  • Profit before tax: ₹1,223.34 lakhs
  • Tax expense: ₹391.70 lakhs (current tax), ₹-19.39 lakhs (deferred tax)
  • Profit for the period: ₹851.03 lakhs
  • Other comprehensive income (net of tax): ₹2,877.24 lakhs
  • Total comprehensive income: ₹3,728.27 lakhs
  • Basic and diluted EPS: ₹2.01

Segment Reporting (Consolidated)

The company operates in two reportable segments:

1. Real Estate Business: Q2 revenue ₹1,599.78 lakhs, half-year revenue ₹2,968.77 lakhs

2. Wind Power Generation: Q2 revenue ₹132.28 lakhs, half-year revenue ₹173.73 lakhs

Consolidated Financial Position (as of September 30, 2026)

  • Total assets: ₹28,533.63 lakhs
  • Non-current assets: ₹14,949.01 lakhs
  • Current assets: ₹13,584.62 lakhs
  • Total equity: ₹25,149.64 lakhs
  • Paid-up equity capital: ₹820.00 lakhs
  • Reserves: ₹24,160.15 lakhs
  • Total liabilities: ₹3,383.99 lakhs

Consolidated Cash Flow (Half Year Ended September 30, 2026)

  • Net cash inflow from operating activities: ₹208.37 lakhs
  • Net cash inflow from investing activities: ₹59.68 lakhs
  • Net cash outflow from financing activities: ₹82.00 lakhs (dividend paid)
  • Net increase in cash and cash equivalents: ₹186.05 lakhs

Subsidiaries and Associates

Consolidated results include:

  • AMJ Land Developers (Subsidiary Entity)
  • AMJ Realty Limited (Wholly Owned Subsidiary Company)
  • GP Land Holdings Limited (Associate Company)
  • Biodegradable Products India Limited (Associate Company)

Important Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors

2. Limited review conducted by statutory auditors J M Agrawal & Co. (FRN: 100130W)

3. Prepared in accordance with Indian Accounting Standards (Ind AS)

4. Effective April 1, 2026, the company adopted amendments to Ind AS 109 regarding derecognition of financial assets and liabilities without restating comparative periods

5. Financial results of Prime Mall Developers (associate firm of Biodegradable Products India Limited) were not available but management estimates no material impact

6. Previous period figures have been recast/regrouped where necessary