3P Land Holdings Q1 Results: Net profit rises 24% YoY to ₹46 lakh

3p land holdings reported a 24% year-on-year increase in standalone and consolidated net profit to ₹46 lakh for the quarter ended June 30, 2026 (Q1FY27). The growth was driven by a rise in total revenue from operations to ₹105 lakh, up from ₹91 lakh in the corresponding quarter of the previous year. Interest income contributed significantly to this performance, increasing to ₹51 lakh from ₹45 lakh year-ago. The Board of Directors approved the unaudited financial results at a meeting held on July 25, 2026.

The limited review of the financial statements was conducted by J M Agrawal & Co., the statutory auditor, in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as prescribed under Section 133 of the Companies Act, 2013. The consolidated results include the financials of associate company Biodegradable Products India Limited, accounted for using the equity method as per Ind AS 28.

Financial Performance

Total income remained flat at ₹105 lakh against expenses of ₹43 lakh, resulting in a profit before tax of ₹62 lakh. Current tax expense stood at ₹16 lakh, while deferred tax showed no significant movement. Earnings per share (basic and diluted) increased to ₹0.26 from ₹0.21 in the previous year quarter. Other comprehensive income, net of tax, amounted to ₹2,215 lakh, contributing to a total comprehensive income of ₹2,261 lakh for the period.

Particulars	Q1FY27 (₹ lakh)	Q1FY26 (₹ lakh)	Change
Revenue from Operations	105	91	+15%
Total Expenses	43	42	+2%
Profit Before Tax	62	49	+27%
Net Profit	46	37	+24%
EPS (Basic)	0.26	0.21	+24%

Segment Analysis

The company operates through three segments: Leasing, Investments, and Services. The Investments segment generated the highest revenue at ₹51 lakh, followed by Services at ₹38 lakh and Leasing at ₹16 lakh. Segment assets were dominated by Investments, which held ₹13,685 lakh in assets, while Leasing assets stood at ₹162 lakh. Total consolidated assets decreased to ₹13,862 lakh from ₹18,083 lakh in the previous year quarter, largely due to fluctuations in investment valuations.

What the Numbers Show

The divergence between the stable operational revenue from services and leasing versus the volatile nature of investment income highlights the company's reliance on capital markets for earnings growth. While service revenue remained steady at ₹38 lakh, the overall profit expansion was fueled by interest income from investments rather than core operational leverage. This suggests that future profitability may remain sensitive to interest rate environments and investment portfolio performance rather than organic business expansion in its leasing or service arms.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-0.88%	-1.34%	-2.83%	-9.88%	-33.76%	+90.76%

Promoters of 3p land holdings and persons acting in concert with them have not made any encumbrance of shares, directly or indirectly, during the financial year ended March 31, 2026. This disclosure confirms that the entire promoter holding remains unencumbered, providing clarity on the ownership structure as of the fiscal year-end. The declaration was submitted to the stock exchanges in compliance with Regulation 31(4) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

The filing details the shareholding of various promoter group entities, including individuals, trusts, and corporate bodies. The total shares held by promoters and persons acting in concert amount to 1,31,94,158 equity shares of ₹2 each, which constitutes 73.30% of the total shareholding or voting capital of the company. No shares were pledged or otherwise encumbered during the specified period.

AMJ Land Holdings Limited holds the largest stake within the promoter group at 49,02,631 shares, accounting for 27.24% of the total share capital. Thacker and Company Limited follows with 35,30,590 shares, representing a 19.61% stake. Other significant entities include Suma Commercial Private Limited with 18,48,525 shares (10.27%) and Yashvardhan Jatia Trust with 16,21,862 shares (9.01%).

Individual promoter Arunkumar Mahabirprasad Jatia holds 9,29,000 shares, translating to a 5.16% stake. Several trusts associated with the promoter family, such as Vrinda Jatia Trust and Vasudha Jatia Trust, hold 1,50,000 shares each, representing 0.83% of the share capital respectively. The disclosure also lists entities with zero shareholding, such as Pudumjee Paper Products Limited and Biodegradable Products India Limited, indicating no active equity positions in these names during the period.

The following table provides a detailed breakdown of the shareholding and encumbrance status for the financial year ended March 31, 2026:

Sr. No.	Names(s) of Promoter(s) and Persons acting in concert with Promoter(s)	Number of shares held as on 31 March, 2026 (Equity Shares of ₹2 each)	% w.r.t. total shareholding/voting capital, wherever applicable	Number of shares encumbered during the Financial Year
1.	Arunkumar Mahabirprasad Jatia	9,29,000	5.16	Nil
2.	Vrinda Jatia Trust [Arunkumar Mahabirprasad Jatia and Gautam N. Jajodia - Trustees of the Trust]	1,50,000	0.83	Nil
3.	Vasudha Jatia Trust [Arunkumar Mahabirprasad Jatia and Gautam N. Jajodia - Trustees of the Trust]	1,50,000	0.83	Nil
4.	Yashvardhan Jatia	100	--	Nil
5.	Thacker and Company Limited	35,30,590	19.61	Nil
6.	AMJ Land Holdings Limited	49,02,631	27.24	Nil
7.	Suma Commercial Private Limited	18,48,525	10.27	Nil
8.	Chem Mach Private Limited	61,450	0.34	Nil
9.	Yashvardhan Jatia Trust [Arunkumar Mahabirprasad Jatia and Gautam N Jajodia- Trustees of the Trust]	16,21,862	9.01	Nil
10.	Vrinda Jatia	0	0	Nil
11.	Vasudha Jatia	0	0	Nil
12.	Arun Jatia HUF	0	0	Nil
13.	Pudumjee Paper Products Limited	0	0	Nil
14.	Mahabirprasad Jatia Family Trust	0	0	Nil
15.	Biodegradable Products India Limited	0	0	Nil
16.	Quality Tissue Converting Company Private Limited	0	0	Nil
17.	Dipper Healthcare Private Limited	0	0	Nil
18.	AMJ Realty Limited	0	0	Nil
19.	AMJ Land Developers	0	0	Nil
20.	Mossmark LLP	0	0	Nil
	Total	1,31,94,158	73.30	Nil