Integrated Filing — IndAS

General information about company
Scrip Code	538730
NSE Symbol	PDSL
MSEI Symbol	NOTLISTED
ISIN	INE111Q01021
Name of company	PDS Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Garments and other consumer products, corporate services
Start date and time of board meeting	15-May-2025   17:45:00
End date and time of board meeting	15-May-2025   20:30:00
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	Declaration of unmodified opinion
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	2025-01-28
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1218214000	4556710000
	Other income	244580000	831803000
	Total income	1462794000	5388513000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	836843000	3243487000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	183654000	676532000
(e)	Finance costs	17189000	67365000
(f)	Depreciation, depletion and amortisation expense	16584000	61199000
(f)	Other Expenses
1	Others	253300000	575139000
	Total other expenses	253300000	575139000
	Total expenses	1307570000	4623722000
3	Total profit before exceptional items and tax	155224000	764791000
4	Exceptional items	0	0
5	Total profit before tax	155224000	764791000
6	Tax expense
7	Current tax	18966000	51840000
8	Deferred tax	-17892000	-14524000
9	Total tax expenses	1074000	37316000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	154150000	727475000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	154150000	727475000
17	Other comprehensive income net of taxes	-668000	-742000
18	Total Comprehensive Income for the period	153482000	726733000
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	282191000	282191000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.09	5.3
	Diluted earnings (loss) per share from continuing operations	1.08	5.23
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	1.09	5.3
	Diluted earnings (loss) per share from continuing and discontinued operations	1.08	5.23
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The financial results of the Company for the quarter and year ended March 31, 2025, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on May 15, 2025. The results have also been reviewed by the Statutory Auditors. These standalone audited 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 Audited Financial Results of the Company for the quarter and year ended March 31, 2025, are available on the Company's website (www.pdsltd.com ) and on the websites of BSE and NSE. Previous period figures have been re-grouped or reclassified where necessary to conform to the current periods classification, with no material impact from these changes.

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	158075000
	Capital work-in-progress
	Investment property	292978000
	Goodwill	0
	Other intangible assets	20976000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5162091000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	33100000
	Total non-current financial assets	5195191000
	Deferred tax assets (net)	0
	Other non-current assets	8659000
	Total non-current assets	5675879000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	1151870000
	Cash and cash equivalents	1392800000
	Bank balance other than cash and cash equivalents	351913000
	Loans, current	32500000
	Other current financial assets	166192000
	Total current financial assets	3095275000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	3095275000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8771154000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	282191000
	Other equity	6819561000
	Total equity attributable to owners of parent	7101752000
	Non controlling interest
	Total equity	7101752000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	375001000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	375001000
	Provisions, non-current	27357000
	Deferred tax liabilities (net)	1411000
	Deferred government grants, Non-current	0
	Other non-current liabilities	31039000
	Total non-current liabilities	434808000
	Current liabilities
	Current financial liabilities
	Borrowings, current	91779000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1318000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	896228000
	Total Trade payable	897546000
	Other current financial liabilities	151482000
	Total current financial liabilities	1140807000
	Other current liabilities	56692000
	Provisions, current	22495000
	Current tax liabilities (Net)	14600000
	Deferred government grants, Current	0
	Total current liabilities	1234594000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1669402000
	Total equity and liabilites	8771154000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	893000	992000
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	-225000	-250000
5	Total Other comprehensive income	-668000	-742000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			764791000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			67365000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			195000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-30106000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-7958000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-464118000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			61199000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			992000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-189511000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			9937000
	Adjustments for dividend income			629071000
	Adjustments for interest income			94993000
	Adjustments for share-based payments			24581000
	Adjustments for fair value losses (gains)			-24322000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			60748000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1020257000
	Net cash flows from (used in) operations			-255466000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			37240000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-292706000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			3252918000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1289000
	Purchase of property, plant and equipment			82142000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			32500000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			629071000
	Interest received			84432000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			385801000
	Net cash flows from (used in) investing activities	-2266967000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			28938000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			4334393000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			149375000
	Payments of lease liabilities			16099000
	Dividends paid			646308000
	Interest paid			60526000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3433147000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			873474000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			873474000
	Cash and cash equivalents cash flow statement at beginning of period			532682000
	Cash and cash equivalents cash flow statement at end of period			1406156000

Signatory Details
Name of signatory	Abhishekh Kanoi
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	15-May-2025