3P Land Holdings Ltd

Financial highlights

• Board approved standalone and consolidated unaudited results for quarter ended 30 June 2026.
• Limited review conducted by JM Agrawal & Co; no audit opinion issued.
• Consolidated results include Biodegradable Products India Limited as an associate.
• Results prepared under IndAS and SEBI LODR Regulation 33; figures in lakhs.
• Comparatives include year ended 31-03-2026 audited figures.

Meeting Details

• Date: 25 July 2026; time and venue not disclosed.

Key Agenda Items

• Consider and approve Standalone and Consolidated Financial Statements and unaudited results for quarter ended 30 June 2026.

Other Notes

• Trading window closed for Directors/Officers/Connected Persons from 01 July 2026 to 27 July 2026.

Annual Report access for non-registered email holders

• Web link to Annual Report 2025-2026 shared with shareholders lacking registered email.
• Compliance with Regulation 36(1)(b) LODR; e-voting details provided.
• Shareholders urged to register email for future communications; KYC via Satellite Corporate Services.

Dematerialisation status

• Securities have been listed on the stock exchanges.
• Certificates were mutilated and cancelled after verification.
• Depository name substituted as registered owner in our records.

Financial performance

• Revenue from operations: 467.23 Lakhs in 2025-26, up from 447.26.
• Net profit after tax: 217.81 Lakhs; EPS: 1.21.
• Profit before tax: 291.08 Lakhs; tax expense: 73.27.
• Dividend: NIL; final dividend not proposed.
• Equity share capital: 360 Lakhs; standalone total equity: 10,465.70 Lakhs.
• Net cash from operations: 5.88 Lakhs; cash balance: 19.71.
• Core Investment Company status; RBI guidelines govern asset mix.
• No borrowings; net debt to equity: 0%.
• Consolidated results show FVOCI impact; BPIL FVOCI loss reduces equity.

Capital structure & liquidity

• No borrowings; net debt: -19.71 Lakhs; equity: 10,465.70 Lakhs.
• Liquidity adequate; cash 19.71 Lakhs; investments 8,849.77 Lakhs.
• FVOCI reserve: 5,799.03 Lakhs; total reserves: 10,268.35 Lakhs.
• Consolidated assets: 11,232.02 Lakhs; consolidated equity: 10,465.70 Lakhs.

Related party transactions & governance

• BPIL ICDs up to ₹40 Crores; 9-12% interest; approvals required.
• AMJ Land ICDs up to ₹10 Crores; common services up to ₹50 Lakhs.
• PPPL ICDs up to ₹10 Crores; leases; services; dividend ₹81.40 Lakhs.
• Promoter group and related parties hold ~73.3% equity.
• RPT approvals per SEBI LODR; details in AGM notice.

Governance & board

• Board: 6 directors; 4 independent; 1 promoter; 1 executive.
• Independent Directors meet Jan 31, 2026; four board meetings in 2025-26.
• Audit Committee, NRC, Stakeholders Committee; chaired by independent directors.
• Secretarial Audit: Parikh & Associates; no qualifications.
• Directors’ independence declarations; board evaluation completed.
• Auditors: J M Agrawal & Co; ₹60k annual fee; no fraud; no cost audit.

Business developments

• Pune land Leave & License renewed for five years from 1 Feb 2026.
• Madhya Pradesh land ~16 acres awaiting Narsinghpur plan approval.
• PPPL Leave & License renewal; rent up about 120%.

Regulatory & risk management

• RBI CIC status; exempt; 90% assets in financial investments.
• Risk management policy adopted; internal controls adequate; board oversight.
• FVOCI investments reflect market value; BPIL impairment affects equity.

Audit flags & disclosures

• BPIL share of loss limited to equity investment; no further impairment.
• Secretarial audit: no qualifications; governance certificate attached.

AGM Details

• AGM on 01 August 2026 at 11:00 IST via VC/OAVM.
• Mode: Video Conference and Other Audio Visual Means.
• EVoting cut-off date: 24 July 2026.
• Remote e-voting window: 29–31 July 2026.

Resolutions Put to Vote

• Ordinary resolution: approval of related party transactions with Biodegradable Products India Limited.
• Ordinary resolution: approval of related party transactions with AMJ Land Holdings Limited.
• Ordinary resolution: approval of related party transactions with Pudumjee Paper Products Limited.
• Ordinary resolution: approval of additional related party arrangements with promoter-group entities.

Material Related Party Transactions

• Biodegradable Products India Limited: RPTs up to 4,000 Lakhs over five years; unsecured.
• AMJ Land Holdings Limited: inter-corporate deposits up to 1,000 Lakhs over five years; unsecured.
• Pudumjee Paper Products Limited: common services reimbursements and lease rent, cap up to 1,000 Lakhs.

Other Governance Details

• Transactions are at arm’s length and in the ordinary course of business.
• Audit Committee to review related party terms prior to approvals.