The Exchange had sought clarification from 3P Land Holdings Limited for the quarter ended 31-Dec-2025 with respect to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. On basis of above the Company was required to clarify the following: -1. Financial results submitted is not as per format prescribed under Schedule III of the Companies Act. -2. 2013 or as per Indian Accounting Standard. The response of the Company is enclosed.
3PLAND · price
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The NSE had asked 3P Land Holdings to clarify why its financial results for the quarter ended 31-December-2025 did not follow the format prescribed under Schedule III of the Companies Act, 2013 or Ind AS. The company responded on 20 February 2026 stating that it had filed results in the format prescribed under Schedule III, Division III, which applies to NBFCs following Ind AS. It also explained that standalone and consolidated numbers are identical because the company has no subsidiaries and only one associate company, whose share of losses is restricted under Ind AS 28 to the extent of the company's investment.
This is a routine compliance clarification with no financial or governance impact on shareholders. The identical standalone and consolidated figures are expected given the company's simple corporate structure.