5030312025-10-012025-12-315030312025-04-012025-12-315030312025-10-012025-12-31in-capmkt:OtherExpenses1Member5030312025-04-012025-12-31in-capmkt:OtherExpenses1Member5030312025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15030312025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares503031PENINLANDNOTLISTEDINE138A01028PENINSULA LAND LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-28INRLakhsQuarterlyThird quarterSingle segmentReal Estate and Constructions2026-02-0514:15:002026-02-0516:24:00Not applicable2025-10-012025-12-31UnauditedConsolidated272900000384000003113000006230000029500000010600000011480000011300000105200000429100000-1178000000-1178000000130000013000000-119100000000-700000-1198000003700000-116100000-119200000-600000-115500000-6000006641000002-0.36-0.3600-0.36-0.361 The financial results for the quarter and nine months ended 31st December 2025 have been reviewed by the Audit Committee of the Board and subsequently approved by the Board of Directors at its meeting held on 5th February 2026 in terms of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 Further the same have been subjected to review by the statutory auditors of the Company <BR> <BR> 2 These unaudited financial results of the Group have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act 2013 as amended read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations <BR> 3 Exceptional items Rs in Lakhs <BR> Exceptional items comprise Quarter Ended Nine months Ended Year ended <BR> Dec 25 Sep 25 Dec 24 Dec 25 Dec 24 Mar 25 <BR> Pursuant to Court order refund of Property tax paid in earlier years 1,082 <BR> Impairment Reversals of loans and investments in equity of Associates Joint ventures Negative 1135 Negative 1720 Negative 2222 <BR> Total Negative 1135 Negative 1720 Negative 1140 <BR> <BR> 4 The National Company Law Tribunal NCLT had passed an order on 14th July 2025 for initiation of Corporate Insolvency Resolution Process CIRP in respect of Hem Infrastructure and Property Developers Private Limited HIPDPL which is a Joint Venture entity of the Group This order was pursuant to a Petition filed by JM Financial Credit Solutions Ltd JMFCSL against HIPDPL by invoking corporate guarantee given by HIPDPL in respect of loans of Rs 26626 lakhs granted to Hem Bhattad AOP HBAOP plus accrued interest thereon JMFCSL has also secured orders under SARFAESI Act2002 and on 7th October 2025 taken over physical possession of the property belonging to HBAOP which formed part of the security against the loan The Group had filed an appeal before the National Company Law Appellate Tribunal NCLAT to quash the NCLT order which was dismissed vide order dated 29th October 2025 During the current quarter the Group has preferred an appeal with the Honble Supreme Court on 27th December 2025 against NCLAT Order Meanwhile the Holding Company and HBAOP are also in discussion with JMFCSL for arriving at structured negotiated settlement of the dues <BR> The carrying value of the Groups aggregate financial exposure in HIPDPL is Rs 9184 lakhs comprising investments as of 31st December 2025 The Group has not been able to assess the extent of recoverability of the investment considering the ongoing NCLT proceedings and measures being taken for settlement of liabilities of HIPDPL The Group in consultation with legal advisors is actively evaluating and pursuing all possible legal and commercial remedies including the negotiations to safeguard its investments Pending the outcome of these actions the extent of recoverability of the aforesaid financial exposure cannot be assessed at this stage and therefore no adjustments have been made to the carrying amounts of investments in the consolidated financial results for the quarter and nine months ended 31st December 2025 The Group will continue to monitor the status of this matter in subsequent periods <BR> <BR> 5 During the period the Holding Company has converted fully paid up 7727000 0 Unsecured Compulsorily Convertible Debentures of face value of Rs 2 each in equivalent number of equity shares on 16th April 2025 at a conversion price of Rs 44 per share <BR> <BR> 6 During the period pursuant to the exercise of option by the investors the Holding Company of the group redeemed and repaid 26548672 fully paid-up unlisted unsecured optionally convertible debentures OCDs of Rs 56 each aggregating to Rs 15000 lakhs in accordance with the terms of the preferential issue thereof and the relevant OCD agreement This redemption was partly funded to the extent of Rs11250 lakhs by redemption of the Holding Companys investment in 562499988 unsecured nonconvertible debentures NCDs of Rs 2 each in accordance with the terms of the relevant NCD OCD agreement and the balance was funded out of the Holding Companys own liquid funds <BR> <BR> 7 The Government of India notified the Code on Wages 2019 the Code on Social Security 2020 the Industrial Relations Code 2020 and the Occupational Safety Health and Working Conditions Code 2020 collectively the Labour Codes on 21st November 2025 The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in Labour Codes The Group has evaluated the impact of increased employee benefit obligations arising from the implementation of the Labour Codes based on its best judgement Accordingly the Group has recognized an additional charge of Rs 166 lakhs under the head employee benefit expenses in the financial results for the quarter and nine months ended 31st December 2025 The Group continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued rules are notified <BR> <BR> 8 The Group is primarily engaged only in the business of real estate development As the Group operates in a single business and geography the disclosure of such segment wise information as defined in IND AS 108 Operating Segments is not required and accordingly not provided2025-04-012025-12-31UnauditedConsolidated102330000015230000011756000001309000001968000000275000000395300000333000003260000001357300000-181700000-172000000-3537000000140000014000000-355100000000-600000-3557000003700000-352000000-353900000-1800000-350200000-18000006641000002-1.07-1.0700-1.07-1.07Other Expenses105200000Other Expenses326000000Items that will not be classified to profit or loss37000003700000Items that will not be classified to profit or loss37000003700000000037000003700000