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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 27-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Single segment
Description of single segment Garments and other consumer products, corporate services
Start date and time of board meeting 27-10-2025   16:30:00
End date and time of board meeting 27-10-2025   18:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 28-01-2025
Indicate Company website link for updated RPT policy of the Company https://pdsltd.com/wp-content/uploads/2025/02/Policy-on-Related-Party-Transanctions-65.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,535.14 11,314.75
Other income 472.13 1,114.86
Total income 7,007.27 12,429.61
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,774.77 6,208.65
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,526.13 2,825.27
(e) Finance costs 181.24 305.76
(f) Depreciation, depletion and amortisation expense 162.38 323.90
(f) Other Expenses
1 Others 1,267.51 2,166.45
Total other expenses 1,267.51 2,166.45
Total expenses 6,912.03 11,830.03
3 Total profit before exceptional items and tax 95.24 599.58
4 Exceptional items 0.00 0.00
5 Total profit before tax 95.24 599.58
6 Tax expense
7 Current tax 36.15 185.59
8 Deferred tax (6.41) (29.45)
9 Total tax expenses 29.74 156.14
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 65.50 443.44
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 65.50 443.44
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 65.50 443.44
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2,822.53 2,822.53
Face value of equity share capital 2 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 0.05 0.31
Diluted earnings (loss) per share from continuing operations 0.05 0.31
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.05 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.05 0.31
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/Group for the quarter and half year ended 30 September 2025, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 October 2025 and have been reviewed by the Statutory Auditors.The above consolidated financial results have been prepared in accordance with the recognition and measurement of the Company (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013, other accounting principles generally accepted in India and in compliance with the presentation and disclosures requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (as amended).The Board of Directors have proposed an interim dividend of Rs. 1.65/- per equity share of Rs. 2/- each.The Group has identified operating segments for the consolidated operations on the basis of the business operations viz Sourcing, Manufacturing and Others. (Refer Annexure- I Segment Information).The statutory auditors have issued an unmodified report on the above results.The reviewed quarterly financial results of the Group and the Company for the quarter ended 30 September 2025 are available on the Company's website (www.pdsltd.com) and on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com).In order to Align with requirement of Ind “AS 19 – Employee Benefits”, necessary restatements have been made in the comparative financial information to recognize the employee performance related liability and corresponding expense in the period in which the employees rendered the related services and the Company derived economic benefits from those services, i.e. accounted for on an accrual basis. Pursuant to this adjustment, the Company/Group has recorded consequential adjustments to revenue and taxes.The adjustments made to the comparative financial information are not considered material to these financial results. Previous period figures have been re-grouped/ reclassified wherever necessary, to confirm to current period's classification and the impact of the same is not considered to be material.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,366.10
Capital work-in-progress 0.00
Investment property 2,948.40
Goodwill 0.00
Other intangible assets 170.75
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 51,623.88
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 331.65
Total non-current financial assets 51,955.53
Deferred tax assets (net) 176.66
Other non-current assets 10.09
Total non-current assets 56,627.53
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 7,659.16
Cash and cash equivalents 5,865.51
Bank balance other than cash and cash equivalents 9,112.83
Loans, current 325.00
Other current financial assets 841.69
Total current financial assets 23,804.19
Current tax assets (net) 0.00
Other current assets 1,057.38
Total current assets 24,861.57
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 81,489.10
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,822.53
Other equity 66,572.90
Total equity attributable to owners of parent 69,395.43
Non controlling interest
Total equity 69,395.43
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,333.33
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 3,333.33
Provisions, non-current 308.82
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 298.55
Total non-current liabilities 3,940.70
Current liabilities
Current financial liabilities
Borrowings, current 833.32
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 326.71
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,890.10
Total Trade payable 4,216.81
Other current financial liabilities 2,269.81
Total current financial liabilities 7,319.94
Other current liabilities 430.72
Provisions, current 221.63
Current tax liabilities (Net) 180.68
Deferred government grants, Current 0.00
Total current liabilities 8,152.97
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 12,093.67
Total equity and liabilites 81,489.10
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 0.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 599.58
Adjustments for reconcile profit (loss)
Adjustments for finance costs 305.76
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 4,638.11
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 145.42
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (89.95)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (4,981.49)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 190.03
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 323.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 31.94
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (27.82)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 115.98
Adjustments for fair value losses (gains) (382.71)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (85.00)
Other adjustments for non-cash items 85.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 269.17
Net cash flows from (used in) operations 868.75
Dividends received 0.00
Interest paid 0.00
Interest received (314.85)
Income taxes paid (refund) 255.10
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 298.80
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 159.61
Cash flows used in obtaining control of subsidiaries or other businesses 127.00
Other cash receipts from sales of equity or debt instruments of other entities 119.57
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment (88.85)
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 350.11
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,594.35)
Net cash flows from (used in) investing activities (5,180.91)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 70.78
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 634.70
Payments of lease liabilities 48.59
Dividends paid 2,390.60
Interest paid 310.82
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (3,313.93)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (8,196.04)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (8,196.04)
Cash and cash equivalents cash flow statement at beginning of period 14,061.55
Cash and cash equivalents cash flow statement at end of period 5,865.51





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-08-2024
Amount Raised 43,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review Not Applicable
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details

Name of signatory Abhishekh Kanoi
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 27-10-2025




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 360 Notch Limited New Lobster Limited Fellow Subsidiary Sale of goods or services 2,167.50 Approved 65.92 428.02 510.55
2 Adaptive Fashion Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 26.50 0.00
3 Angelic-Partners Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable Not Applicable 0.00 0.01 0.01
4 Brand Collective Limited Brand Collective Corporation Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3,314.94 3,144.29
5 Brand Collective Limited PDS Far East USA, Inc. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 7.97
6 Casa Collective Limited PDS Far East USA, Inc. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3.37 0.00
7 Casa Collective Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 3.35
8 Clover Collections FZCO Clover Collections Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3,280.64 4,122.37
9 Clover Collections FZCO Design Arc FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 70.05 0.00
10 Clover Collections FZCO Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 30.19 31.36
11 Clover Collections FZCO Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 335.94 0.00
12 Clover Collections FZCO PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6.10 2.20
13 Clover Collections FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,969.16 1,533.87
14 Clover Collections FZCO Poetic Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 11.37
15 Clover Collections FZCO Poeticgem International FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6,160.86 10,242.59
16 Clover Collections FZCO Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 56.59 128.81
17 Clover Collections FZCO Poeticgem Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,034.54 736.69
18 Clover Collections Limited Design Arc Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.66 0.00
19 Clover Collections Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 6,395.70
20 Clover Collections Limited Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 142.85 27.51
21 Collaborative Sourcing Services FZCO Clover Collections FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 709.09 0.00
22 Collaborative Sourcing Services FZCO PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 22.65 0.00
23 Collaborative Sourcing Services FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1.42
24 Collaborative Sourcing Services FZCO Poeticgem International FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 82.00 0.00
25 DBS Lifestyle India Private Limited PDS Limited Ultimate Holding Company Any other transaction Receivable 502.86 Approved 45.00 0.00 0.00
26 DBS Lifestyle India Private Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 8.55 0.00
27 DBS Lifestyle Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 8.88
28 Design Arc Asia Limited DESIGN ARC BRANDS LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 20.40
29 Design Arc Asia Limited Design Arc FZCO Fellow Subsidiary Sale of goods or services 165.17 Approved 54.47 666.09 938.28
30 Design Arc Asia Limited Design Arc UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4,413.60 5,323.60
31 Design Arc Asia Limited Lilly and Sid Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,066.91 1,365.57
32 Design Arc Asia Limited LILY AND LIONEL LONDON LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 12.57
33 Design Arc Asia Limited New Lobster Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 312.36 535.43
34 Design Arc Asia Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 2.92
35 Design Arc Asia Limited PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 65.35
36 Design Arc Asia Limited PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.14 0.00
37 Design Arc Asia Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.02 1.06
38 Design Arc Asia Limited Sourcing Solutions Europe BVBA Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 151.87 157.84
39 Design Arc Asia Limited Twins Asia FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.28 5.26
40 Design Arc Asia Limited Twins Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 293.96 55.79
41 Design Arc Asia Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.14 0.00
42 Design Arc Asia Limited Design Arc Europe Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 260.57 107.43
43 Design Arc Europe Limited Twins Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 89.70 0.00
44 Design Arc Europe SPA Design Arc Europe Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1.87
45 Design Arc FZCO Poeticgem International FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.62
46 Design Arc UK Limited Design Arc Asia Limited Fellow Subsidiary Sale of goods or services 2,470.95 Approved 1,007.53 0.00 0.00
47 Design Arc UK Limited Design Arc FZCO Fellow Subsidiary Sale of goods or services 8.67 Approved 39.24 198.08 263.36
48 Design Arc UK Limited PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 258.75 0.00
49 Design Arc UK Limited Twins Asia FZCO Fellow Subsidiary Sale of goods or services 661.09 Approved 200.22 304.87 97.41
50 Design Arc UK Limited Twins Asia Limited Fellow Subsidiary Sale of goods or services 130.05 Approved 8.79 371.34 4.77
51 Design COE Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 27.66
52 Design COE Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 8,940.92
53 Design COE Limited PDS Far East USA, Inc. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1,906.99
54 Design COE Limited Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 131.20
55 Design Hub Sourcing FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.56 0.00
56 GoodEarth Apparels Limited Design COE Limited Fellow Subsidiary Sale of goods or services 165.17 Approved 878.06 52.82 138.18
57 GoodEarth Apparels Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 12.43
58 GoodEarth Apparels Limited PDS Global Procurement Service FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 47.28 3.75
59 GoodEarth Apparels Limited PDS Limited Ultimate Holding Company Sale of goods or services 8,236.50 Approved 219.11 126.61 209.19
60 GoodEarth Apparels Limited Poeticgem International FZCO Fellow Subsidiary Sale of goods or services 5,037.80 Approved 1,851.51 2,410.59 873.24
61 GoodEarth Apparels Limited Poeticgem International Limited Fellow Subsidiary Sale of goods or services 4,121.84 Approved 908.43 701.65 554.24
62 GoodEarth Apparels Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.62 1.70
63 GoodEarth Apparels Limited Simple Approach Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 558.21 211.81 184.07
64 GoodEarth Apparels Limited Styleberry Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 67.29 437.33
65 GoodEarth Lifestyle Limited GoodEarth Apparels Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,122.15 0.00
66 GoodEarth Lifestyle Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 12.12 0.00
67 GoodEarth Lifestyle Limited Poeticgem International FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 55.28 0.00
68 GoodEarth Lifestyle Limited Styleberry Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 353.47 0.00
69 Grupo Sourcing Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.78 0.00
70 Grupo Sourcing Limited Sourcing Solutions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.28 0.29
71 GSC Link Ltd PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 54.67
72 Jcraft Array Limited PDS Limited Ultimate Holding Company Sale of goods or services 20.00 Approved 1.19 122.34 128.30
73 Kleider Sourcing FZCO Kleider Sourcing Hong Kong Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.46 0.48
74 Kleider Sourcing FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 36.93 0.00
75 Kleider Sourcing FZCO Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.79 0.00
76 Krayons Sourcing Limited Infinity Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 23.29 0.00
77 Krayons Sourcing Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.09 0.00
78 Nor Lanka Manufacturing Limited Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1.78
79 Krayons Sourcing Limited PDS Limited Ultimate Holding Company Sale of goods or services 100.00 Approved 24.83 258.49 294.07
80 Krayons Sourcing Limited SKOPE Apparels FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 83.58 506.16
81 Krayons Sourcing Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 15,430.82 8,330.94
82 Sourcing Solutions Limited Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 3.84
83 MODA & BEYOND LIMITED PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6.96 7.52
84 Multinational Textile Group Limited 360 Notch Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 1.09 0.00 0.00
85 Multinational Textile Group Limited Angelic-Partners Limited Fellow Subsidiary Sale of goods or services 94.30 Approved 34.86 15.70 0.00
86 Multinational Textile Group Limited Brand Collective Limited Fellow Subsidiary Sale of goods or services 239.57 Approved 105.86 0.00 12.79
87 Multinational Textile Group Limited Casa Collective Limited Fellow Subsidiary Sale of goods or services 476.85 Approved 228.26 32.06 21.21
88 Multinational Textile Group Limited Casa Forma Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 0.60 17.22 18.50
89 Multinational Textile Group Limited Clover Collections Limited Fellow Subsidiary Sale of goods or services 3.26 Approved 3.25 0.00 0.00
90 Multinational Textile Group Limited Collaborative Sourcing Services FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.22 0.23
91 Multinational Textile Group Limited DBS Lifestyle India Private Limited Fellow Subsidiary Sale of goods or services 186.50 Approved 77.12 51.20 132.38
92 Multinational Textile Group Limited Design Arc Asia Limited Fellow Subsidiary Sale of goods or services 618.70 Approved 340.07 194.42 2.58
93 Multinational Textile Group Limited Design COE Limited Fellow Subsidiary Sale of goods or services 303.45 Approved 114.90 0.00 0.00
94 Multinational Textile Group Limited Design Hub Sourcing FZCO Fellow Subsidiary Sale of goods or services 94.90 Approved 5.14 37.43 0.00
95 Multinational Textile Group Limited GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 15.89 0.00
96 Multinational Textile Group Limited Grupo Sourcing Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 2.92 0.00 0.00
97 Multinational Textile Group Limited GSC Link Ltd Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 40.47 0.00 3.03
98 Multinational Textile Group Limited Infinity Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 414.09 430.17
99 Multinational Textile Group Limited Jcraft Array Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 18.24 0.00 0.00
100 Multinational Textile Group Limited Kleider Sourcing FZCO Fellow Subsidiary Sale of goods or services 216.80 Approved 33.44 0.00 0.00
101 Multinational Textile Group Limited Krayons Sourcing Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 122.77 0.00 0.00
102 Multinational Textile Group Limited Lilly and Sid Limited Fellow Subsidiary Sale of goods or services 34.70 Approved 16.25 2.74 0.00
103 Multinational Textile Group Limited MODA & BEYOND LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.07 0.00
104 Multinational Textile Group Limited NEXSTYLE APPAREL MANUFACTURING LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 17.89
105 Multinational Textile Group Limited Nor Lanka Manufacturing Limited Fellow Subsidiary Sale of goods or services 773.40 Approved 295.11 0.78 1.11
106 Multinational Textile Group Limited Northern Brands Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 55.25 0.00 0.00
107 Multinational Textile Group Limited Norwest Industries Limited Fellow Subsidiary Sale of goods or services 31,489.40 Approved 1,050.01 0.00 0.00
108 Multinational Textile Group Limited Online Enterprise HK Limited Fellow Subsidiary Sale of goods or services 259.68 Approved 105.97 100.45 8.19
109 Multinational Textile Group Limited PDS Asia Star Corporation Limited Fellow Subsidiary Sale of goods or services 316.50 Approved 124.29 0.00 0.00
110 Multinational Textile Group Limited PDS Brands Private Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 42.78 0.00 0.00
111 Multinational Textile Group Limited PDS Central America Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 11.21 0.00
112 Multinational Textile Group Limited PDS DSGN FZCO Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 23.22 32.94 0.00
113 Multinational Textile Group Limited PDS Far East USA, Inc. Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 1.09 0.00 0.00
114 Multinational Textile Group Limited PDS Far-east Limited Fellow Subsidiary Sale of goods or services 346.80 Approved 110.13 0.00 0.00
115 Multinational Textile Group Limited PDS Lifestyle Limited Fellow Subsidiary Sale of goods or services 0.00 Approved 599.26 0.00 5.71
116 Multinational Textile Group Limited PDS Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 421.61 0.00
117 Multinational Textile Group Limited PDS Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 168.26 417.61
118 Multinational Textile Group Limited PDS MEA Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 20.16 0.00 0.00
119 Multinational Textile Group Limited PDS Multinational FZCO Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 873.94 1,785.89 5,149.66
120 Multinational Textile Group Limited PDS Radius Brands FZCO Fellow Subsidiary Sale of goods or services 52.02 Approved 33.94 10.73 0.00
121 Multinational Textile Group Limited PDS Sourcing Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 175.50 10,051.14 11,238.90
122 Multinational Textile Group Limited PDS Ventures Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 42.73 0.00
123 Multinational Textile Group Limited PG Capital FZE Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6.41 6.66
124 Multinational Textile Group Limited PG Group Limited Fellow Subsidiary Sale of goods or services 45.10 Approved 32.16 0.00 2.15
125 Multinational Textile Group Limited PG Home Group Limited Fellow Subsidiary Sale of goods or services 12.14 Approved 5.79 0.00 0.00
126 Multinational Textile Group Limited Poetic Brands Limited Fellow Subsidiary Sale of goods or services 216.75 Approved 1.09 0.00 0.00
127 Multinational Textile Group Limited Poeticgem International Limited Fellow Subsidiary Sale of goods or services 294.40 Approved 163.59 0.00 0.00
128 Multinational Textile Group Limited Progressive Crusade Unipessoal LDA Fellow Subsidiary Sale of goods or services 65.00 Approved 30.46 0.00 31.28
129 Multinational Textile Group Limited Simple Approach Limited Fellow Subsidiary Sale of goods or services 1,619.20 Approved 871.30 32.32 203.99
130 Multinational Textile Group Limited SKOPE Apparels FZCO Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 35.56 0.00 0.00
131 Multinational Textile Group Limited Sourcing Solutions Limited Fellow Subsidiary Sale of goods or services 134.10 Approved 61.60 0.00 0.00
132 Multinational Textile Group Limited Spring Near East FZCO Fellow Subsidiary Sale of goods or services 216.75 Approved 152.80 9.35 0.00
133 Multinational Textile Group Limited Spring Near East Manufacturing Company Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 90.06 10.20
134 Multinational Textile Group Limited Styleberry Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 1.09 3.36 3.49
135 Multinational Textile Group Limited Techno Design GMBH Fellow Subsidiary Sale of goods or services 176.40 Approved 26.45 0.00 0.00
136 Multinational Textile Group Limited Techno Design HK Limited Fellow Subsidiary Sale of goods or services 208.20 Approved 72.03 0.00 0.00
137 Multinational Textile Group Limited Twins Asia FZCO Fellow Subsidiary Sale of goods or services 84.97 Approved 5.41 0.00 0.00
138 Multinational Textile Group Limited Twins Asia Limited Fellow Subsidiary Sale of goods or services 260.10 Approved 32.01 55.10 0.00
139 Multinational Textile Group Limited Wonderwall (F.E) Limited Fellow Subsidiary Sale of goods or services 124.20 Approved 35.28 0.00 0.00
140 Multinational Textile Group Limited Zamira Fashion Limited Fellow Subsidiary Sale of goods or services 276.20 Approved 126.63 0.00 0.00
141 Nor Lanka Manufacturing Limited Nor Lanka Manufacturing Colombo Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 2,361.85
142 Nor Lanka Progress Private Limited Nor Lanka Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.01
143 Nor Lanka Manufacturing Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 519.71
144 Nor Lanka Manufacturing Colombo Limited Nor Lanka Manufacturing Limited Fellow Subsidiary Sale of goods or services 18,604.60 Approved 8,037.70 3,283.89 0.00
145 Nor Lanka Manufacturing Limited DESIGN ARC BRANDS LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 527.99 0.00
146 Nor Lanka Manufacturing Limited Design Arc FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 600.34
147 Nor Lanka Manufacturing Limited Lilly and Sid Limited Fellow Subsidiary Sale of goods or services 173.40 Approved 13.44 774.75 673.45
148 Nor Lanka Manufacturing Limited Northern Apparel Limited Fellow Subsidiary Sale of goods or services 83.00 Approved 455.84 0.00 469.99
149 Nor Lanka Manufacturing Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.05 0.00
150 Nor Lanka Manufacturing Limited PDS Limited Ultimate Holding Company Sale of goods or services 3,454.99 Approved 1,463.92 727.93 653.93
151 Nor Lanka Manufacturing Limited Poetic Brands Limited Fellow Subsidiary Sale of goods or services 1,138.20 Approved 543.93 188.43 188.65
152 Nor Lanka Manufacturing Limited Poeticgem International Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 854.77 0.00 525.21
153 Nor Lanka Manufacturing Limited Poeticgem Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 91.52 0.00
154 Nor Lanka Manufacturing Limited Simple Approach Limited Fellow Subsidiary Sale of goods or services 866.60 Approved 408.81 120.51 119.23
155 Norlanka Manufacturing India Private Limited Nobleswear Private Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 554.79 0.00
156 Norlanka Manufacturing India Private Limited Nor Lanka Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 61.41 56.70
157 Northern Apparel Limited Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 105.98 0.97
158 Northern Apparel Limited Northern Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 207.53
159 Norwest Industries Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4,260.92 4,613.98
160 Norwest Industries Limited 360 Notch Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3,587.50 2,858.86
161 Norwest Industries Limited Angelic-Partners Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 719.85 1,577.48
162 Norwest Industries Limited Brand Collective Corporation Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 21.89 0.00
163 Norwest Industries Limited Casa Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,243.57 912.74
164 Norwest Industries Limited Clover Collections FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 6.40
165 Norwest Industries Limited Collaborative Sourcing Services FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.59 1.35
166 Norwest Industries Limited DBS Lifestyle India Private Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 54.19 51.85
167 Norwest Industries Limited DBS Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 4.45
168 Norwest Industries Limited Design Arc Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3,026.73 2,574.96
169 Norwest Industries Limited Design Arc Europe Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,941.95 2,257.47
170 Norwest Industries Limited Design Arc FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.84
171 Norwest Industries Limited Design Arc UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4.84 5.41
172 Norwest Industries Limited Design Hub Sourcing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 20.68
173 Norwest Industries Limited GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 7,624.32 8,289.53
174 Norwest Industries Limited Grand Pearl Trading Co. Ltd. Hangzhou Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 153.56 0.00
175 Norwest Industries Limited Grupo Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,884.91 1,535.09
176 Norwest Industries Limited GSC Link Ltd Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 294.16
177 Norwest Industries Limited Infinity Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.13
178 Norwest Industries Limited Jcraft Array Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 400.18 545.44
179 Norwest Industries Limited Kindred Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 459.77 35.27
180 Norwest Industries Limited Kleider Sourcing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 3.86
181 Norwest Industries Limited Kleider Sourcing Hong Kong Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 820.08 406.55
182 Norwest Industries Limited Lerros Modern GMBH Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 132.01 0.00
183 Norwest Industries Limited MODA & BEYOND LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 3.88
184 Norwest Industries Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 53,847.52 58,873.23
185 Norwest Industries Limited New Lobster Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,274.58 1,637.05
186 Norwest Industries Limited Nor Lanka Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 5,023.00 0.00
187 Norwest Industries Limited Northern Apparel Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,997.75 2,572.88
188 Norwest Industries Limited OLE Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 225.45
189 Norwest Industries Limited Online Enterprise HK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,897.60 2,662.14
190 Norwest Industries Limited PDS Brands Manufacturing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.10 0.12
191 Norwest Industries Limited PDS Central America Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 95.40 301.51
192 Norwest Industries Limited PDS DSGN FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 136.88 178.87
193 Norwest Industries Limited PDS Far East USA, Inc. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 938.53 1,030.18
194 Norwest Industries Limited PDS Far-east Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6,896.86 7,577.07
195 Norwest Industries Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 11,654.18 12,026.58
196 Norwest Industries Limited PDS Global Procurement Service FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 269.71 13.85
197 Norwest Industries Limited PDS Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 6,215.51
198 Norwest Industries Limited PDS Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,538.07 0.00
199 Norwest Industries Limited PDS MEA Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.92
200 Norwest Industries Limited PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 593.24 752.32
201 Norwest Industries Limited PDS North America Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,386.74 2,233.10
202 Norwest Industries Limited PDS Radius Brands FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.01
203 Norwest Industries Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 3.20
204 Norwest Industries Limited PDS Ventures Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,483.89 0.00
205 Norwest Industries Limited PDS Ventures Limited Hongkong Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 2,247.44
206 Norwest Industries Limited Poetic Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 5.55
207 Norwest Industries Limited Poeticgem International FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 358.22
208 Norwest Industries Limited Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 2,524.09
209 Norwest Industries Limited Poeticgem Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.57 36.10
210 Norwest Industries Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 9,188.97 9,714.37
211 Norwest Industries Limited Progressive Crusade Unipessoal LDA Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.17
212 Norwest Industries Limited Rising Asia Star Hong Kong Co., Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,144.80 2,117.33
213 Norwest Industries Limited SKOPE Apparels FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 656.50 573.99
214 Norwest Industries Limited Sourcing Solutions Europe BVBA Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3.84 4.00
215 Norwest Industries Limited Sourcing Solutions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,729.90 1,557.50
216 Norwest Industries Limited Spring Design London Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,357.64 1,475.69
217 Norwest Industries Limited Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 59.99
218 Norwest Industries Limited Spring Near East Manufacturing Company Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,022.11 2,015.32
219 Norwest Industries Limited Styleberry Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4,787.12 5,262.04
220 Norwest Industries Limited Sunny Up Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 119.65
221 Norwest Industries Limited The Brand Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.78 0.00
222 Norwest Industries Limited Twins Asia FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 6.63
223 Norwest Industries Limited Yellow Octopus EU SA Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 422.78 0.00
224 Norwest Industries Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 265.60 0.00
225 Norwest Industries Limited Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 15,430.82 8,330.94
226 OLE Fashion Limited PDS Radius Brands FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.18 0.00
227 OLE Fashion Limited PDS Sourcing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.55 0.00
228 ONME SOHO HEALTH AND BEAUTY FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 13.04
229 Onme Soho Health and Beauty Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 44.24 8.21
230 PDS Asia Star Corporation Limited 360 Notch Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 421.44 583.81
231 PDS Asia Star Corporation Limited Design Arc FZCO Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 7.36 3.40 0.00
232 PDS Asia Star Corporation Limited New Lobster Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,377.89 660.76
233 PDS Asia Star Corporation Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 8,130.29 7,125.19
234 PDS Asia Star Corporation Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.88 0.00
235 PDS Asia Star Corporation Limited PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 5.41 0.00
236 PDS Asia Star Corporation Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.01 0.00
237 PDS Asia Star Corporation Limited Spring Near East Manufacturing Company Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.07 0.00
238 PDS Asia Star Corporation Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 8.92 5.18
239 PDS Brands Manufacturing Limited Collaborative Sourcing Services FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 83.76 115.60
240 PDS Brands Manufacturing Limited Design COE Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 37.15
241 PDS Brands Manufacturing Limited New Lobster Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 758.72 0.00 782.06
242 PDS Brands Manufacturing Limited Pearl Global Industries FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 62.90 0.00
243 PDS Brands Manufacturing Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4,318.40 468.69
244 PDS Brands Manufacturing Limited Styleberry Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 745.50 774.79
245 PDS DSGN FZCO Angelic-Partners Limited Fellow Subsidiary Sale of goods or services 26.01 Approved 4.91 0.00 2.30
246 PDS DSGN FZCO Design Hub Sourcing FZCO Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 21.62 0.00 25.69
247 PDS DSGN FZCO GoodEarth Apparels Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.28 1.34
248 PDS DSGN FZCO PDS Brands Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.05 0.06
249 PDS DSGN FZCO PDS North America Limited Fellow Subsidiary Sale of goods or services 86.70 Approved 33.70 44.70 30.69
250 PDS DSGN FZCO Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4.54 0.00
251 PDS Far East USA, Inc. Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 30.75 0.00
252 PDS Far East USA, Inc. Angelic-Partners Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 102.56
253 PDS Far East USA, Inc. DBS Lifestyle India Private Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 82.70 94.51
254 PDS Far East USA, Inc. Design Arc Europe Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 7.49 7.79
255 PDS Far East USA, Inc. GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.47 0.49
256 PDS Far East USA, Inc. GSC Link Ltd Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 2.16
257 PDS Far East USA, Inc. New Lobster Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 56.17 80.90
258 PDS Far East USA, Inc. Online Enterprise USA Inc Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 45.27 36.93
259 PDS Far East USA, Inc. PDS Brands Manufacturing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 4.16
260 PDS Far East USA, Inc. PDS Central America Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 72.31 0.00
261 PDS Far East USA, Inc. PDS DSGN FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 7.78 8.09
262 PDS Far East USA, Inc. PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.63 0.00
263 PDS New Lobster USA LLC PDS Far East USA, Inc. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.09
264 PDS Far East USA, Inc. PDS North America Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 385.90 0.00
265 PDS Far-east Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 8.88
266 PDS Far-east Limited PDS Far East USA, Inc. Fellow Subsidiary Sale of goods or services 4,335.00 Approved 2,915.81 1,357.55 2,964.39
267 PDS Far-east Limited Progress Apparels (Bangladesh) Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 6.55
268 PDS Far-east Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.78 3.97
269 PDS Fashion USA Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 27.15 0.00
270 PDS Fashion USA Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,062.50 0.00
271 PDS Fashion USA Limited Online Enterprise HK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 5.55 0.00
272 PDS Fashion USA Limited PDS Brands Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 178.75 0.00
273 PDS Fashion USA Limited PDS Far-east Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4,995.88 0.00
274 PDS Fashion USA Limited Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 77.93 0.00
275 PDS Fashions Bangladesh Limited Norwest Industries Limited Fellow Subsidiary Sale of goods or services 1,023.06 Approved 603.20 0.00 0.00
276 PDS Fashions Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 10.90
277 PDS Fashions Limited Casa Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.12 0.50
278 PDS Fashions Limited Clover Collections Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.84 0.00
279 PDS Fashions Limited Collaborative Sourcing Services FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 52.31
280 PDS Fashions Limited Design Arc UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.89 46.33
281 PDS Fashions Limited GoodEarth Apparels Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 5.58 19.37
282 PDS Fashions Limited Home Sourcing Solutions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.14 35.47
283 PDS Fashions Limited Infinity Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 64.62 1.45
284 PDS Fashions Limited Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 8.96
285 PDS Fashions Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,901.07 485.51
286 PDS Fashions Limited New Lobster Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.10 19.27
287 PDS Fashions Limited Nor Lanka Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 35.72
288 PDS Fashions Limited Northern Apparel Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 73.21 73.34
289 PDS Fashions Limited OLE Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.63 7.12
290 PDS Fashions Limited Onme Soho Health and Beauty Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 405.78
291 PDS Fashions Limited PDS Asia Star Corporation Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 18.20
292 PDS Fashions Limited PDS Brands Manufacturing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6.19 7.94
293 PDS Fashions Limited PDS DSGN FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 143.83 205.31
294 PDS Fashions Limited PDS Far-east Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 8.66
295 PDS Fashions Limited PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 221.14 192.80
296 PDS Fashions Limited PDS North America Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1.10
297 PDS Fashions Limited PDS Radius Brands FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 928.70 1,128.61
298 PDS Fashions Limited PDS Sourcing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 33.33 29.37
299 PDS Fashions Limited PDS Ventures Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 28.15 0.00
300 PDS Fashions Limited PDS Ventures Ltd. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 26.45
301 PDS Fashions Limited Poetic Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 3.82
302 PDS Fashions Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 5.38
303 PDS Fashions Limited Roksanda UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 238.44
304 PDS Fashions Limited Simple Approach Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 443.14
305 PDS Fashions Limited Simple Approach Trading FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 409.91 0.00
306 PDS Fashions Limited Sourcing Solutions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 5.38
307 PDS Fashions Limited Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 160.31
308 PDS Fashions Limited Spring Near East Manufacturing Company Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 115.49 34.42
309 PDS Fashions Limited Techno Design HK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 5.38
310 PDS Fashions Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 3.73
311 PDS Global Procurement Service FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 8.55 0.00
312 PDS Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 12.19 0.00
313 PDS Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.01
314 PDS Limited DBS Lifestyle India Private Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 348.82 365.94
315 PDS Limited Design Arc Asia Limited Fellow Subsidiary Sale of goods or services 800.00 Approved 190.03 0.00 0.00
316 PDS Limited Design Arc UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 73.76
317 PDS Limited GWD INTERNATIONAL LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.32 0.00
318 PDS Limited Multinational Textile Group Limited Fellow Subsidiary Sale of goods or services 8,670.00 Approved 3,762.12 4,150.87 2,898.95
319 PDS Limited NEXSTYLE APPAREL MANUFACTURING LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 51.11
320 PDS Limited Northern Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 43.16 0.00
321 PDS Limited PDS Asia Star Corporation Limited Fellow Subsidiary Sale of goods or services 301.52 Approved 107.50 21.72 24.00
322 PDS Limited PDS Brands Private Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 21.49 22.47
323 PDS Limited PDS Global Procurement Service FZCO Fellow Subsidiary Sale of goods or services 433.50 Approved 106.25 381.04 33.34
324 PDS Limited PDS Manufacturing Limited Fellow Subsidiary Sale of goods or services 1,734.00 Approved 537.80 47.14 218.33
325 PDS Limited Technocian Fashions Pvt. Limited Fellow Subsidiary Sale of goods or services 260.10 Approved 56.76 0.00 0.00
326 PDS Manufacturing Limited GoodEarth Apparels Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 347.31 0.00 302.07
327 PDS Manufacturing Limited GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,196.56 0.00
328 PDS Manufacturing Limited Progress Manufacturing Group Limited Fellow Subsidiary Sale of goods or services 17.34 Approved 291.99 47.90 63.12
329 PDS MEA Limited Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 21.29 97.50
330 PDS Multinational FZCO Collaborative Sourcing Services FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 537.58 1.23
331 PDS Multinational FZCO Design Arc FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 28.92 142.97
332 PDS Multinational FZCO Design Hub Sourcing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 614.77 1,328.51
333 PDS Multinational FZCO Infinity Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 630.10 117.87
334 PDS Multinational FZCO Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6.47 39.81
335 PDS Multinational FZCO Moda and Beyond FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.47 9.59
336 PDS Multinational FZCO New Lobster Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 399.21 414.72
337 PDS Multinational FZCO Norlanka Manufacturing India Private Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 21.40
338 PDS Multinational FZCO PDS Brands Manufacturing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 889.04 985.13
339 PDS Multinational FZCO PDS DSGN FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 151.14 426.10
340 PDS Multinational FZCO PDS Global Procurement Service FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 592.70 1,316.51
341 PDS Multinational FZCO PDS Logistics FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 15.91 16.53
342 PDS Multinational FZCO PDS MEA Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 174.90
343 PDS Multinational FZCO PDS Radius Brands FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 513.71 546.54
344 PDS Multinational FZCO PDS Sourcing FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 200.01 294.89
345 PDS Multinational FZCO PG Capital FZE Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 690.82 717.66
346 PDS Multinational FZCO SKOPE Apparels FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 272.08 28.79
347 PDS Multinational FZCO Sourcing Solutions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 16.14 32.87
348 PDS Multinational FZCO Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2,226.68 2,182.02
349 PDS Multinational FZCO THE SOURCE FASHIONS PLATFORM FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 7.77 19.34
350 PDS Multinational FZCO Twins Asia FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 102.85 409.75
351 PDS North America Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 8.55 8.88
352 PDS North America Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 352.80 0.00
353 PDS North America Limited Progressive Crusade Unipessoal LDA Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 366.41
354 PDS Far East USA, Inc. PDS North America LLC. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.09 0.80
355 PDS Radius Brands FZCO Adaptive Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 62.99 57.01
356 PDS Radius Brands FZCO OLE Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.19
357 PDS Radius Brands FZCO PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 0.01 0.02
358 PDS Radius Brands FZCO Roksanda UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 35.83 22.41
359 PDS Radius Brands FZCO VIVERE LONDON LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 183.38 263.10
360 PDS Sourcing FZCO PDS Brands Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 62.96
361 PDS Sourcing Limited Clover Collections Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6.74 7.01
362 PDS Sourcing Limited Design COE Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 253.71 0.00
363 PDS Sourcing Limited GoodEarth Apparels Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.81
364 PDS Sourcing Limited GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.77 0.00
365 PDS Sourcing Limited GSC Link Ltd Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 7.29 0.00 0.00
366 PDS Sourcing Limited PDS Asia Star Corporation Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 512.78 532.68
367 PDS Sourcing Limited PDS Fashions Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 15.15 1,207.30 1,320.70
368 PDS Sourcing Limited PDS Lifestyle Limited Fellow Subsidiary Sale of goods or services 0.00 Approved 318.62 0.00 9,632.71
369 PDS Sourcing Limited PDS Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 8,955.65 0.00
370 PDS Sourcing Limited PG Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 179.39 0.00
371 PDS Sourcing Limited Spring Design London Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 4.06 743.71 788.67
372 PDS Trading (Shanghai) Company Ltd PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 5.73
373 PDS Trading (Shanghai) Company Ltd Techno Design GMBH Fellow Subsidiary Sale of goods or services 2,621.81 Approved 896.88 0.00 204.23
374 PDS Ventures Limited Digital Internet Technologies Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 324.55 0.00
375 PDS Ventures Ltd. Multinational Textile Group Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 6.42 0.00 0.00
376 PG Capital FZE Yellow Octopus Venture FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 651.15 0.00
377 PG Group Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6,259.72 3,488.63
378 PG Home Group Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 672.90 703.65
379 Poetic Brands Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 27.02 0.00
380 Poetic Brands Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 29.49
381 Poetic Brands Limited Design Arc Asia Limited Fellow Subsidiary Sale of goods or services 195.08 Approved 20.44 51.04 0.00
382 Poetic Brands Limited Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 133.14
383 Poetic Brands Limited Recovered Clothing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4,887.28 5,247.10
384 Poetic Brands Limited Sunny Up Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 714.82 843.55
385 Poeticgem International FZCO Design Arc Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 37.78 0.00
386 Poeticgem International FZCO Design Arc FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 16.76 0.00
387 Poeticgem International FZCO GoodEarth Apparels Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 153.37 159.33
388 Poeticgem International FZCO Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 360.16 0.00
389 Poeticgem International FZCO PDS DSGN FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 60.16 0.00
390 Poeticgem International FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 803.40 2,673.05
391 Poeticgem International FZCO Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3,135.73 0.00
392 Poeticgem International FZCO Poeticgem Limited Fellow Subsidiary Sale of goods or services 8,013.03 Approved 53.09 2,648.35 2,808.38
393 Poeticgem International FZCO Progress Apparels (Bangladesh) Limited Fellow Subsidiary Sale of goods or services 8,013.03 Approved 6.74 0.00 0.00
394 Poeticgem International FZCO Progress Manufacturing Group Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 12.27 0.00 12.59
395 Poeticgem International FZCO Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 65.24 583.82
396 Poeticgem International FZCO Tritron Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 27.82
397 Poeticgem International Limited Collaborative Sourcing Services FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 907.07 112.28
398 Poeticgem International Limited Design Arc Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 668.92 70.34
399 Poeticgem International Limited Design Arc Europe Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 11.31 0.00
400 Poeticgem International Limited Design Arc FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 12.48 0.00
401 Poeticgem International Limited GoodEarth Apparels Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 20.83
402 Poeticgem International Limited GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 20.85 0.00
403 Poeticgem International Limited Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.21 0.44
404 Poeticgem International Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 203.52 109.61
405 Poeticgem International Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,754.27 0.00
406 Poeticgem International Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 427.30 443.79
407 Poeticgem International Limited Poetic Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 111.19 0.00
408 Poeticgem International Limited Poeticgem International FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1,516.43
409 Poeticgem International Limited Poeticgem Limited Fellow Subsidiary Sale of goods or services 1,268.97 Approved 1.90 2,135.09 2,458.01
410 Poeticgem International Limited Progress Apparels (Bangladesh) Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 5.99 6.22
411 Poeticgem International Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.56 3.86
412 Poeticgem International Limited Styleberry Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 11.90 12.37
413 Poeticgem Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4.04 0.00
414 Poeticgem Limited Brand Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1.09
415 Poeticgem Limited Clover Collections Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 835.17 902.85
416 Poeticgem Limited Design Arc UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 22.27 24.11
417 Poeticgem Limited Design COE Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 887.64
418 Poeticgem Limited GoodEarth Apparels Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.73 134.31
419 Poeticgem Limited MODA & BEYOND LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,870.29 2,621.09
420 Poeticgem Limited New Lobster Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 17.02
421 Poeticgem Limited Nor Lanka Manufacturing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.61
422 Poeticgem Limited Northern Apparel Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 7.79 3.58
423 Poeticgem Limited OLE Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 17.21 17.09
424 Poeticgem Limited PDS Asia Star Corporation Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.33 0.10
425 Poeticgem Limited PDS DSGN FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4.54 0.00
426 Poeticgem Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 564.02 408.30
427 Poeticgem Limited PDS Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 6,313.71
428 Poeticgem Limited PDS Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 5,840.42 0.00
429 Poeticgem Limited PDS North America Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 333.98 0.00
430 Poeticgem Limited Poetic Brands Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3,654.40 3,039.95
431 Poeticgem Limited POETICGEM EUROPE LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 236.60 383.77
432 Poeticgem Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 4.81 340.35
433 Poeticgem Limited Roksanda UK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.17
434 Poeticgem Limited Simple Approach Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 318.86
435 Poeticgem Limited Spring Design London Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 381.38 412.29
436 Poeticgem Limited Sunny Up Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 6.04 59.25
437 Poeticgem Limited Tritron Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 210.06
438 Poeticgem Limited Wonderwall (F.E) Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.80 0.00
439 Poeticgem Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3.97 2.29
440 Progress Apparels (Bangladesh) Limited GoodEarth Apparels Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 181.67 4.44 107.63
441 Progress Apparels (Bangladesh) Limited Krayons Sourcing Limited Fellow Subsidiary Sale of goods or services 5,844.77 Approved 1,630.49 1,555.23 99.18
442 Progress Apparels (Bangladesh) Limited PDS Far-east Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,339.01 40.26
443 Progress Apparels (Bangladesh) Limited Poeticgem International FZCO Fellow Subsidiary Sale of goods or services 8,013.03 Approved 1,154.38 1,799.66 488.14
444 Progress Apparels (Bangladesh) Limited Poeticgem Limited Fellow Subsidiary Sale of goods or services 2,496.96 Approved 712.13 1,034.77 109.38
445 Progress Apparels (Bangladesh) Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,410.02 0.00
446 Progress Apparels (Bangladesh) Limited Simple Approach Limited Fellow Subsidiary Sale of goods or services 6,151.40 Approved 1,054.92 664.27 160.92
447 Progress Apparels (Bangladesh) Limited Styleberry Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 88.39 35.28
448 Progress Manufacturing Group Limited GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 80.57 0.00
449 Progress Manufacturing Group Limited Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 9.89 0.00
450 Progress Manufacturing Group Limited PDS Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.65 2.76
451 Progress Manufacturing Group Limited Poeticgem International FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 139.09
452 Progressive Crusade Unipessoal LDA Techno Design GMBH Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 1.57
453 Recovered Clothing Limited MODA & BEYOND LIMITED Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3.29 0.00
454 Rising Asia Star Hong Kong Co., Limited Infinity Fashion FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 342.09 201.91
455 Rising Asia Star Hong Kong Co., Limited PDS Asia Star Corporation Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 9.02 12.07
456 Simple Approach Home Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 26.87
457 Simple Approach Limited GoodEarth Lifestyle Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 32.50 0.00
458 Simple Approach Limited Mr. Pallak Seth Director Any other transaction Receivable 40.52 Not Applicable 0.00 16.46 0.00
459 Simple Approach Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 33,506.30 49,619.23
460 Simple Approach Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 480.70 221.24
461 Simple Approach Limited Poeticgem Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 39.42 0.00
462 Simple Approach Limited Techno Design HK Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 21.08 32.66
463 Simple Approach Limited Twins Asia FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 13.38
464 Simple Approach Limited Zamira Fashion Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.17 0.00
465 Simple Approach Trading FZCO Simple Approach Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1,730.75 1,797.94
466 Smart Notch (Shanghai) Limited PDS Asia Star Corporation Limited Fellow Subsidiary Sale of goods or services 4,335.00 Approved 23.52 0.00 0.00
467 SNE MODA TASARIM SANAYİ VE TİCARET ANONİM ŞİRKETİ Spring Near East FZCO Fellow Subsidiary Sale of goods or services 6,069.00 Approved 7,366.84 0.00 1,035.19
468 Sourcing Solutions Limited Krayons Sourcing Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 1.85 0.00
469 Sourcing Solutions Limited Sourcing Solutions Europe BVBA Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 253.69 1,080.86 1,085.96
470 Sourcing Solutions Limited Techno Design HK Limited Fellow Subsidiary Sale of goods or services 104.00 Approved 42.33 10.16 51.24
471 Spring Design London Limited Spring Near East Manufacturing Company Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 2.22
472 Spring Near East FZCO DBS Lifestyle India Private Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 12.84 13.88
473 Spring Near East FZCO Design Arc Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 17.84
474 Spring Near East FZCO New Lobster Limited Fellow Subsidiary Sale of goods or services 173.40 Approved 116.80 147.27 120.19
475 Spring Near East FZCO PDS Limited Ultimate Holding Company Sale of goods or services 3,530.55 Approved 133.10 659.11 2.53
476 Spring Near East FZCO Poetic Brands Limited Fellow Subsidiary Sale of goods or services 4.60 Approved 17.08 0.00 13.31
477 Spring Near East FZCO Poeticgem International Limited Fellow Subsidiary Sale of goods or services 4.63 Approved 21.00 23.49 47.00
478 Spring Near East FZCO Poeticgem Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 69.34
479 Spring Near East FZCO Spring Near East Manufacturing Company Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 692.69 1,096.92
480 Spring Near East FZCO THE SOURCE FASHIONS PLATFORM FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 234.93 253.98
481 Spring Near East Manufacturing Company Limited Design Arc Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 101.12 56.99
482 Spring Near East Manufacturing Company Limited PDS Far East USA, Inc. Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 151.63 0.00
483 Spring Near East Manufacturing Company Limited PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 24.84 26.42
484 Spring Near East Manufacturing Company Limited PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 59.53 73.45
485 Spring Near East Manufacturing Company Limited Poeticgem Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 14.11 31.00
486 Styleberry Limited PDS Limited Ultimate Holding Company Any other transaction Receivable 0.00 Not Applicable 0.00 87.22 90.60
487 Styleberry Limited Progress Manufacturing Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 139.07 144.44
488 Techno (Shanghai) Trading Co., Ltd. Techno Design GMBH Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 176.88 0.00
489 Techno Design HK Limited Design Arc Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.94
490 Techno Design HK Limited Multinational Textile Group Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 2.14 0.00
491 Techno Design HK Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 5,059.58 6,415.64
492 Techno Design HK Limited Techno Design GMBH Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 14,870.51 3,761.67
493 Techno Design HK Limited Techno Design USA LLC Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 141.55 147.06
494 Techno Sourcing BD Limited Techno Design GMBH Fellow Subsidiary Sale of goods or services 1,310.91 Approved 308.45 240.82 232.98
495 Technocian Fashions Pvt. Limited Techno Design GMBH Fellow Subsidiary Sale of goods or services 2,867.61 Approved 923.32 183.74 322.95
496 The Brand Group Limited PDS Radius Brands FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 21.25 22.08
497 THE SOURCE FASHIONS PLATFORM FZCO Spring Near East FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 234.52
498 Tritron Fashion FZCO PDS Multinational FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 14.52
499 Twins Asia FZCO Design Arc FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 289.07 808.83
500 Twins Asia FZCO Simple Approach Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 20.44 9.63
501 Norwest Industries Limited Twins Asia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 703.61 798.06
502 Twins Asia Limited PDS Limited Ultimate Holding Company Sale of goods or services 800.00 Approved 160.85 4,326.78 672.92
503 Twins Asia Limited Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 87.52 3.15
504 Twins Asia Limited Simple Approach Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 8.39 0.00
505 Twins Asia Limited Twins Asia FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 508.42 263.34
506 VIVERE LONDON LIMITED PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 39.31 127.11
507 Wonderwall (F.E) Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 781.69 165.33
508 Zamira Fashion Limited Angelic-Partners Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.48 0.73
509 Zamira Fashion Limited Casa Collective Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.28 0.00
510 Zamira Fashion Limited Norwest Industries Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 2,796.54
511 Zamira Fashion Limited Online Enterprise HK Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 2.03 0.00 0.00
512 Zamira Fashion Limited PDS Fashions Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 3.03 0.00
513 Zamira Fashion Limited Poeticgem International Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 24.65 6.53
514 Zamira Fashion Limited Simple Approach Limited Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 29.86
515 Norlanka Manufacturing Limited Nobleswear Private Limited Associate Purchase of goods or services 4,012.10 Approved 0.00 554.79 342.02
516 PDS Ventures Limited Digital Internet Technologies Limited Associate Any other transaction Receivable 0.00 Not Applicable 0.00 324.55 0.00
517 Progress Apparels (Bangladesh) Limited Progress Manufacturing Group Limited Fellow Subsidiary Sale of goods or services 21,427.15 Approved 14,012.62 7,894.16 479.75
518 GoodEarth Lifestyle Limited GoodEarth Apparels Ltd. Fellow Subsidiary Sale of goods or services 1,371.42 Approved 5,716.54 3,652.70 2,121.46
519 PG Capital FZE Yellow Octopus Venture FZCO Related Party Any other transaction Receivable 13.01 Approved 0.00 651.15 675.99
520 Norwest Industries Limited Yellow Octopus EU sp. Zo.o. Related Party Any other transaction Receivable 34.68 Approved 0.00 422.78 499.72
521 Norwest Industries Limited PDS Design Ser FZCO Fellow Subsidiary Any other transaction Receivable 0.00 Not Applicable 0.00 0.00 0.00
522 Norwest Industries Limited Lerros Modern GMBH Related Party Any other transaction Receivable 0.00 Not Applicable 0.00 132.01 0.00
523 PDS Brands Manufacturing Limited Pearl Global Industries FZCO Related Party Any other transaction Receivable 1,040.40 Approved 561.65 62.90 54.52
524 PDS Multinational FZCO Mr. Pallak Seth Director Remuneration 433.50 Approved 227.21 0.00 0.00
525 Simple Approach Limited Mr. Pallak Seth Director Remuneration 405.20 Approved 100.61 16.46 0.00
526 PDS Fashions Limited Mr. Pallak Seth Director Remuneration 433.50 Approved 311.46 0.00 0.00
527 PDS Limited Abhishekh Kanoi Key Managerial Person Remuneration 0.00 Not Applicable 39.03 6.14 4.75
528 PDS Limited Rahul Ahuja Key Managerial Person Remuneration 0.00 Not Applicable 86.92 13.36 8.39
529 PDS Limited Sanjay Jain Key Managerial Person Remuneration 0.00 Not Applicable 114.89 19.21 12.14
530 PDS Multinational FZCO Sanjay Jain Key Managerial Person Remuneration 0.00 Not Applicable 121.26 0.00 0.00
531 Multinational Textile Group Limited Mr. Pallak Seth Director Remuneration 21.18 Approved 0.00 0.00 0.00
532 PDS Sourcing Limited Mr. Pallak Seth Director Remuneration 21.18 Approved 0.00 0.00 0.00
533 Multinational Textile Group Limited Mr. Deepak Kumar Seth Director Remuneration 137.70 Approved 0.00 0.00 0.00
534 PDS Sourcing Limited Mr. Deepak Kumar Seth Director Remuneration 137.70 Approved 0.00 0.00 0.00
Total value of transaction during the reporting period 70,432.79