3P Land Holdings logo

3P Land Holdings financials and balance sheet

NSE: 3PLANDBSE: 516092FinanceSmall Cap

Formerly Pudumjee Industries
Last close ₹31.30down ₹0.28 (0.89%)

Share price at the NSE close on 23 Oct 2026. Previous close ₹31.58.

52-week range of traded prices to 23 Oct 2026
₹28.51Low, 16 Mar 2026₹45.01High, 27 Oct 2025
Market cap
₹56 Cr3,292nd largest listed
P/E
24.8
P/B
0.5
Dividend yield
Nonein the last 12 months
ROE
1.9%
ROCE
2.9%
Debt to equity
0.00
Volume, NSE
3,86083.5% delivered

10 years at a glance

Consolidated: the company and its subsidiaries together. ₹ crore, years to March.3P Land Holdings annual reports

Revenue, net profit and borrowings, ₹ crore

  • Revenue
  • Net profit
  • Borrowings
  • Loss
Peak revenue ₹4.67 Cr, year to Mar 2026A loss in 4 of the 10 years shown

Operating and net margin, per cent

  • Operating margin
  • Net margin

Results for the year to Mar 2026

Consolidated: the company and its subsidiaries together. ₹ crore.

From revenue to net profit

  1. Revenue4.7
  2. Employee costs−1.3
  3. Other expenses−0.4
  4. Operating profit3.0
  5. Depreciation−0.1
  6. Other income0.0
  7. One-off items0.0
  8. Finance costs0.0
  9. Profit before tax2.9
  10. Tax−0.7
  11. Net profit2.2

What the company owns

  • Plant, investments and other assets₹112 Cr
  • Cash and bank₹0 Cr

What pays for it: net worth and liabilities

  • Net worth₹105 Cr
  • Other liabilities₹8 Cr

3P Land Holdings business segments, year to Mar 2026

A reportable segment is a line of business the company must report on its own. Consolidated, ₹ crore, as the company reports them.3P Land Holdings segment results by quarter

Revenue by segment

₹4.67 CrTotal
  • Investments₹2.77 Cr59.3% of total
  • Services₹1.50 Cr32.1% of total
  • Leasing₹0.40 Cr8.6% of total

Profit by segment

  • Investments₹2.77 Cr61.4% of total
  • Services₹1.50 Cr33.3% of total
  • Leasing₹0.24 Cr5.3% of total

Segment results by year

Consolidated from the year to Mar 2020, standalone before, ₹ crore, years to March.

  • Investments

    Revenue, ₹ crore
    Profit, ₹ crore
  • Services

    Revenue, ₹ crore
    Profit, ₹ crore
  • Leasing

    Revenue, ₹ crore
    Profit, ₹ crore
₹ croreMar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Revenue of all businesses–2123445
Company revenue, as in its results02123445
Revenue––––––33
Revenue growth–––––––5.5%
Profit––––––33
Profit growth–––––––5.5%
Margin––––––100.0%100.0%
Return on capital––––––1.7%2.5%
Assets––––––152110
Liabilities––––––00
Capital employed––––––152110
Revenue––––––22
Revenue–0000000
Revenue–11222––
Revenue–––––1––
Revenue–0000–––
Profit is before tax and finance costs, the way companies report their segments.

Profit and loss

Consolidated, ₹ crore, years to March.3P Land Holdings quarterly results

₹ croreMar 2017Mar 2018Mar 2019Mar 2020Filed 23 JunMar 2021Filed 25 MayMar 2022Filed 19 MayMar 2023Filed 18 MayMar 2024Filed 13 MayMar 2025Filed 10 MayMar 2026Filed 13 Jul
Revenue from operations0.40.30.31.81.42.12.53.64.54.7
0.60.60.60.5–––1.11.71.7
Materials and goods bought0.1––0.00.00.00.00.00.00.0
Employee costs–0.10.20.1–––0.71.31.3
Other expenses–0.40.40.4–––0.30.40.4
Operating profit before depreciation−0.2−0.3−0.31.3–––2.52.83.0
Operating margin−55.0%−103.7%−120.0%72.9%–––70.5%62.2%63.8%
Materials, % of revenue–––0.0%–––0.0%0.0%0.0%
Employee costs, % of revenue–48.1%68.0%7.4%–––20.8%29.9%28.7%
Other expenses, % of revenue–155.6%152.0%19.7%–––8.7%7.8%7.5%
Depreciation and amortisation0.20.20.20.10.10.10.10.10.00.1
Operating profit after depreciation−0.4−0.4−0.51.2–––2.42.72.9
Other income2.21.81.63.80.00.00.00.00.00.0
Finance costs2.01.51.40.10.00.00.00.00.00.0
Profit before one-off items and tax−0.2−0.2−0.24.90.91.72.02.42.82.9
One-off items0.00.0−0.3−0.10.00.00.00.00.00.0
Profit before tax−0.2−0.2−0.54.70.91.72.02.42.82.9
0.0−0.1−0.30.30.20.40.50.60.70.7
Share of profit of joint ventures and associates––––−0.8−0.1––––
Net profit−0.2−0.1−0.24.4−0.11.21.51.82.12.2
Other comprehensive income–––−11.917.519.0−2.230.838.9−37.2
Total comprehensive income–––−7.417.320.1−0.732.741.0−35.1
Net margin−45.0%−25.9%−80.0%240.0%−9.7%53.8%60.8%50.8%46.7%46.7%
Net margin without joint ventures and associates––––45.4%59.1%––––
Materials, employee costs and other expenses are shown for the years they add up to operating expenses; for the years to Mar 2017, Mar 2018 and Mar 2019 they do not, so they are left blank. Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the years to Mar 2021, Mar 2022 and Mar 2023: borrowing is this company's raw material rather than a claim against it, and it has no trading cycle, so netting its debt against its cash, adding its interest bill back to its profit or counting days of inventory are not figures about it.

Balance sheet

Consolidated, ₹ crore, at 31 March.

₹ croreMar 2020Filed 23 JunMar 2021Filed 25 MayMar 2022Filed 19 MayMar 2023Filed 18 MayMar 2024Filed 13 MayMar 2025Filed 10 MayMar 2026Filed 13 Jul
3047676699140105
Share capital4444444
Reserves2643636295136101
Borrowings0000000
Total assets30476867104153112
Plant in use, after depreciation0000000
Cash and cash equivalents0000000
Other bank balances00–0––0
Net debt0–––000
Borrowings are counted again inside the liabilities due within a year and after a year. No balance sheet is on record for the years to Mar 2017, Mar 2018 and Mar 2019, so its lines and the ratios worked from it are blank there. Net debt is left blank for the years to Mar 2021, Mar 2022 and Mar 2023: borrowing is this company's raw material rather than a claim against it, and it has no trading cycle, so netting its debt against its cash, adding its interest bill back to its profit or counting days of inventory are not figures about it.

Cash flow

Consolidated, ₹ crore, years to March.

₹ croreMar 2021Filed 25 MayMar 2022Filed 19 MayMar 2023Filed 18 MayMar 2024Filed 13 MayMar 2025Filed 10 MayMar 2026Filed 13 Jul
Cash from operations0.00−0.080.010.121.170.06
Capital spending0.000.000.000.000.000.01
Free cash flow0.00−0.080.010.121.170.05
Cash from investing−0.010.000.000.00−1.21−0.04
Cash from financing0.000.000.000.000.000.00
Dividends paid0.000.000.000.000.000.00
Shares bought back0.000.000.000.000.000.00
Shares issued0.000.000.000.000.000.00
Net change in cash−0.01−0.080.010.12−0.040.02
Capital spending is part of cash from investing, and dividends paid, shares bought back and shares issued are part of cash from financing. Each is shown as an amount on a line of its own, and the section's other items are in its total only. No cash flow statement is on record for the years to Mar 2017, Mar 2018, Mar 2019 and Mar 2020.

Per share

Consolidated, ₹ per share, years to March.3P Land Holdings dividend history

₹ per shareMar 2017Mar 2018Mar 2019Mar 2020Filed 23 JunMar 2021Filed 25 MayMar 2022Filed 19 MayMar 2023Filed 18 MayMar 2024Filed 13 MayMar 2025Filed 10 MayMar 2026Filed 13 Jul
Earnings per share−₹0.09−₹0.04−₹0.11₹2.46−₹0.08₹0.64₹0.85₹1.00₹1.16₹1.21
Diluted earnings per share−₹0.09−₹0.04−₹0.11₹2.46−₹0.08₹0.64₹0.85₹1.00₹1.16₹1.21
Book value per share–––₹16.69₹25.90₹37.08₹36.70₹54.84₹77.61₹58.14
Shareholder yield––––0.0%0.0%0.0%0.0%0.0%0.0%
Market cap at the year end (₹ crore)19.422.820.26.415.526.136.248.666.853.1

Ratios

Consolidated, years to March.3P Land Holdings PE ratio and valuation

RatioMar 2017Mar 2018Mar 2019Mar 2020Filed 23 JunMar 2021Filed 25 MayMar 2022Filed 19 MayMar 2023Filed 18 MayMar 2024Filed 13 MayMar 2025Filed 10 MayMar 2026Filed 13 Jul
Revenue growth73.9%−32.5%−7.4%638.4%−23.8%52.6%17.6%40.9%25.7%4.4%
Operating profit growth––––––––11.0%7.1%
Net profit growth––––––33.0%17.8%15.6%4.3%
Earnings per share growth––––––32.8%17.6%16.0%4.3%
–––14.8%−0.4%2.0%2.3%2.2%1.8%1.8%
––––−15.1 pts2.4 pts0.3 pts−0.1 pts−0.4 pts0.0 pts
From the net margin––––−15.3 pts2.3 pts0.3 pts−0.4 pts−0.2 pts0.0 pts
From asset turnover––––0.2 pts0.0 pts0.0 pts0.2 pts−0.3 pts0.0 pts
From borrowing––––0.0 pts0.0 pts0.0 pts0.0 pts0.1 pts0.0 pts
Return on capital employed–––4.0%–––2.4%2.0%2.8%
Cash conversion–––––−7.0%0.9%6.5%56.0%2.8%
Interest cover–––8.9––––––
Debt to equity–––0.00–––0.000.000.00
Receivable days–––0–––––0
Asset turnover–––0.060.040.040.040.040.030.04
Assets per rupee of net worth–––1.001.001.021.021.041.081.09
Sales per rupee of plant–––4.94–––19.1231.1242.45
Capital spending to depreciation––––0.000.000.000.000.000.14
Plant being built, % of plant in use–––0.0%0.0%0.0%0.0%––0.0%
Interest cover is left blank for the years to Mar 2017, Mar 2018 and Mar 2019: operating profit after depreciation is a loss, and a loss covers no interest bill. Debt to equity, interest cover, receivable days, inventory days, payable days, cash conversion cycle, days, return on capital employed and working capital days are left blank for the years to Mar 2021, Mar 2022 and Mar 2023: borrowing is this company's raw material rather than a claim against it, and it has no trading cycle, so netting its debt against its cash, adding its interest bill back to its profit or counting days of inventory are not figures about it. No balance sheet is on record for the years to Mar 2017, Mar 2018 and Mar 2019, so its lines and the ratios worked from it are blank there.

Growth and returns over 3, 5 and 10 years

Consolidated: the company and its subsidiaries together. Each window ends with the year to Mar 2026.

Return on assets, latest year
1.6%
Cash from operations against operating profit
2.0%
Measure10 years5 years3 years
Revenue growth, yearly rate35.1%27.1%22.8%
Profit growth, yearly rate28.3%–12.4%
Return on equity, average–2.0%1.9%
Return on capital employed, average––2.4%
Operating margin, average––65.5%
Net margin, average33.8%51.8%48.1%
Asset turnover, average–0.040.04
Debt to equity, average––0.00

Where the cash came from and went

Consolidated: the company and its subsidiaries together. ₹ crore, added up over each window, which ends with the year to Mar 2026.

₹ crore5 years3 yearsLatest year
Cash from operations1.281.350.06
Cash from investing−1.25−1.25−0.04
Cash from financing0.000.000.00
Capital spending0.010.010.01
Dividends paid0.000.000.00
Shares bought back0.000.000.00
Shares issued for cash0.000.000.00

Accounting checks

Consolidated, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.

CheckMar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Profit not backed by cash, % of assetsPublished threshold 10 per cent of average total assets–−0.332.142.241.971.651.63
Cash from operations to profit, 3 yearsPublished threshold 0.7 times–––−0.020.010.240.22
Assets under construction, years of additionsOur threshold 2 years of additions–0.000.000.00––0.00
Effective tax ratePublished threshold 17.16 per cent6.3426.0724.8724.9325.1724.1125.09
Tax charged less tax paid, % of profitOur threshold 10 percentage points––−1.31−0.63−1.13−0.87−0.34
A threshold marked as ours has no published figure; it is the line we read the check against.