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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-08-2026   17:00:00
End date and time of board meeting 07-08-2026   18:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 3,44,371.72 3,44,371.72
Other income 945.79 945.79
Total income 3,45,317.51 3,45,317.51
2 Expenses
(a) Cost of materials consumed 13,517.75 13,517.75
(b) Purchases of stock-in-trade 2,64,993.54 2,64,993.54
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,135.38) (3,135.38)
(d) Employee benefit expense 33,854.84 33,854.84
(e) Finance costs 3,713.54 3,713.54
(f) Depreciation, depletion and amortisation expense 3,608.24 3,608.24
(f) Other Expenses
1 Other Expenses 25,527.89 25,527.89
Total other expenses 25,527.89 25,527.89
Total expenses 3,42,080.42 3,42,080.42
3 Total profit before exceptional items and tax 3,237.09 3,237.09
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,237.09 3,237.09
6 Tax expense
7 Current tax 1,681.14 1,681.14
8 Deferred tax (1,111.21) (1,111.21)
9 Total tax expenses 569.93 569.93
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 2,667.16 2,667.16
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 191.49 191.49
16 Total profit (loss) for period 2,858.65 2,858.65
17 Other comprehensive income net of taxes (1,654.44) (1,654.44)
18 Total Comprehensive Income for the period 1,204.21 1,204.21
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,883.334 1,883.334
Total profit or loss, attributable to non-controlling interests 975.32 975.32
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 327.537 327.537
Total comprehensive income for the period attributable to owners of parent non-controlling interests 876.683 876.683
21 Details of equity share capital
Paid-up equity share capital 2,824.38 2,824.38
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 1.33 1.33
Diluted earnings (loss) per share from continuing operations 1.33 1.33
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 1.33 1.33
Diluted earnings (loss) per share from continuing and discontinued operations 1.33 1.33
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The financial results of the Company for the quarter ended June 30, 2026, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on August 7, 2026. The results have also been reviewed by the Statutory Auditors. These consolidated unaudited financial results have been prepared in accordance with the Ind AS prescribed under Section 133 of the Companies Act, 2013, alongside other generally accepted accounting principles in India. They comply with the presentation and disclosure requirements outlined in Reg 33 of the SEBI LODR. The reviewed Unaudited Financial Results of the Company for the quarter ended June 30, 2026, are available on the Company's website (www.pdsltd.com) and on the websites of BSE and NSE. Previous period figures have been re-grouped or reclassified where necessary to conform to the current periods classification, with no material impact from these changes.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sourcing 3,27,189.85 3,27,189.85
2 Manufacturing 22,732.44 22,732.44
3 Others 0.00 0.00
4 Less: Inter segment Loss 0.00 0.00
5 Share of profit/ (loss) of associates and joint ventures 0.00 0.00
6 Less: Tax expenses (including deferred tax) 0.00 0.00
Total Segment Revenue 3,49,922.29 3,49,922.29
Less: Inter segment revenue 5,550.57 5,550.57
Revenue from operations 3,44,371.72 3,44,371.72
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sourcing 2,603.20 2,603.20
2 Manufacturing 956.26 956.26
3 Others (7.40) (7.40)
4 Less: Inter segment Loss (314.97) (314.97)
5 Share of profit/ (loss) of associates and joint ventures 191.49 191.49
6 Less: Tax expenses (including deferred tax) (569.93) (569.93)
Total Profit before tax 2,858.65 2,858.65
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2,858.65 2,858.65
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sourcing 4,04,576.64 4,04,576.64
2 Manufacturing 70,286.84 70,286.84
3 Others 52,227.60 52,227.60
4 Less: Inter segment Loss 0.00 0.00
5 Share of profit/ (loss) of associates and joint ventures 0.00 0.00
6 Less: Tax expenses (including deferred tax) 0.00 0.00
Total Segment Asset 5,27,091.08 5,27,091.08
Un-allocable Assets 0.00 0.00
Net Segment Asset 5,27,091.08 5,27,091.08
4 Segment Liabilities
Segment Liabilities
1 Sourcing 3,07,767.76 3,07,767.76
2 Manufacturing 27,684.63 27,684.63
3 Others 5,504.14 5,504.14
4 Less: Inter segment Loss 0.00 0.00
5 Share of profit/ (loss) of associates and joint ventures 0.00 0.00
6 Less: Tax expenses (including deferred tax) 0.00 0.00
Total Segment Liabilities 3,40,956.53 3,40,956.53
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,40,956.53 3,40,956.53
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss (179.22) (179.22)
Total Amount of items that will not be reclassified to profit and loss (179.22)
2 Income tax relating to items that will not be reclassified to profit or loss 3.83 3.83
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 1,471.39 1,471.39
5 Total Other comprehensive income (1,654.44) (1,654.44)