Integrated Filing — IndAS



General information about company
Scrip Code 538730
NSE Symbol PDSL
MSEI Symbol NOTLISTED
ISIN INE111Q01021
Name of company PDS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   16:40:00
End date and time of board meeting 31-Jul-2025   18:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 29994210000
Other income 396345000
Total income 30390555000
2 Expenses
(a) Cost of materials consumed 2373726000
(b) Purchases of stock-in-trade 21691422000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 107459000
(d) Employee benefit expense 3136130000
(e) Finance costs 335028000
(f) Depreciation, depletion and amortisation expense 299365000
(f) Other Expenses
1 Other Expenses 2179987000 2179987000
Total other expenses 2179987000
Total expenses 30123117000
3 Total profit before exceptional items and tax 267438000
4 Exceptional items 0
5 Total profit before tax 267438000
6 Tax expense
7 Current tax 134383000
8 Deferred tax -65838000
9 Total tax expenses 68545000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 198893000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 1432000
16 Total profit (loss) for period 200325000
17 Other comprehensive income net of taxes 286487000
18 Total Comprehensive Income for the period 486812000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 129927000
Total profit or loss, attributable to non-controlling interests 70398000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 409568000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 77244000
21 Details of equity share capital
Paid-up equity share capital 282233000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.92
Diluted earnings (loss) per share from continuing operations 0.91
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.92
Diluted earnings (loss) per share from continuing and discontinued operations 0.91
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The financial results of the Company for the quarter ended June 30, 2025, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on July 31, 2025. The results have also been reviewed by the Statutory Auditors. These consolidated unaudited financial results have been prepared in accordance with the Ind AS prescribed under Section 133 of the Companies Act, 2013, alongside other generally accepted accounting principles in India. They comply with the presentation and disclosure requirements outlined in Reg 33 of the SEBI LODR. The reviewed Unaudited Financial Results of the Company for the quarter ended June 30, 2025, are available on the Company's website (www.pdsltd.com) and on the websites of BSE and NSE. Previous period figures have been re-grouped or reclassified where necessary to conform to the current periods classification, with no material impact from these changes.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sourcing 28218475000 28218475000
2 Manufacturing 2190362000 2190362000
3 Others 0 0
4 Less: Inter segment revenue 0 0
5 Share of profit/ (loss) of associates and joint ventures 0 0
6 Less: Tax expenses (including deferred tax) 0 0
Total Segment Revenue 30408837000
Less: Inter segment revenue 414627000 414627000
Revenue from operations 29994210000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sourcing 178789000 178789000
2 Manufacturing 15362000 15362000
3 Others 45606000 45606000
4 Less: Inter segment revenue 27681000 27681000
5 Share of profit/ (loss) of associates and joint ventures 1432000 1432000
6 Less: Tax expenses (including deferred tax) -68545000 -68545000
Total Profit before tax 200325000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 200325000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sourcing 35458085000 35458085000
2 Manufacturing 6831890000 6831890000
3 Others 4852146000 4852146000
4 Less: Inter segment revenue 0 0
5 Share of profit/ (loss) of associates and joint ventures 0 0
6 Less: Tax expenses (including deferred tax) 0 0
Total Segment Asset 47142121000 47142121000
Un-allocable Assets 0 0
Net Segment Asset 47142121000 47142121000
4 Segment Liabilities
Segment Liabilities
1 Sourcing 26297083000 26297083000
2 Manufacturing 3184437000 3184437000
3 Others 329659000 329659000
4 Less: Inter segment revenue 0 0
5 Share of profit/ (loss) of associates and joint ventures 0 0
6 Less: Tax expenses (including deferred tax) 0 0
Total Segment Liabilities 29811179000 29811179000
Un-allocable Liabilities 0 0
Net Segment Liabilities 29811179000 29811179000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 117101000 117101000
Total Amount of items that will not be reclassified to profit and loss 117101000
2 Income tax relating to items that will not be reclassified to profit or loss -250000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 169136000 169136000
Total Amount of items that will be reclassified to profit and loss 169136000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 286487000