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	Consolidated
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	Multi segment
Description of single segment
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

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	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	35257693000	125779885000
	Other income	94640000	495415000
	Total income	35352333000	126275300000
2	Expenses
(a)	Cost of materials consumed	2465648000	6192419000
(b)	Purchases of stock-in-trade	25444198000	95768390000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	339989000	-1489633000
(d)	Employee benefit expense	3258954000	12107743000
(e)	Finance costs	294540000	1265067000
(f)	Depreciation, depletion and amortisation expense	355192000	1107385000
(f)	Other Expenses
1	Other Expenses	2355566000	8629836000
	Total other expenses	2355566000	8629836000
	Total expenses	34514087000	123581207000
3	Total profit before exceptional items and tax	838246000	2694093000
4	Exceptional items	0	0
5	Total profit before tax	838246000	2694093000
6	Tax expense
7	Current tax	80632000	315922000
8	Deferred tax	14812000	-44776000
9	Total tax expenses	95444000	271146000
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	742802000	2422947000
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	2795000	-9199000
16	Total profit (loss) for period	745597000	2413748000
17	Other comprehensive income net of taxes	-433223000	-714911000
18	Total Comprehensive Income for the period	312374000	1698837000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	402972600	1568931000
	Total profit or loss, attributable to non-controlling interests	342624000	342624000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-60902400	861154000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	373276000	837682600
21	Details of equity share capital
	Paid-up equity share capital	200000	200000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		16222440000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.86	11.44
	Diluted earnings (loss) per share from continuing operations	2.83	11.28
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	2.86	11.44
	Diluted earnings (loss) per share from continuing and discontinued operations	2.83	11.28
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/Group 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 consolidated 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 Group has identified its operating segments based on business operations: Sourcing, Manufacturing, and Others (refer to Annexure-I: Segment Information). The reviewed Audited Financial Results of the Group and 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4955235000
	Capital work-in-progress	13175000
	Investment property	292978000
	Goodwill	1086567000
	Other intangible assets	674762000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1122510000
	Non-current financial assets
	Non-current investments	3523911000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	70693000
	Total non-current financial assets	3594604000
	Deferred tax assets (net)	155742000
	Other non-current assets	365272000
	Total non-current assets	12260845000
2	Current assets
	Inventories	4834406000
	Current financial asset
	Current investments	378927000
	Trade receivables, current	18599346000
	Cash and cash equivalents	4353733000
	Bank balance other than cash and cash equivalents	3019769000
	Loans, current	0
	Other current financial assets	1352014000
	Total current financial assets	27703789000
	Current tax assets (net)	0
	Other current assets	2581342000
	Total current assets	35119537000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	47380382000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	282191000
	Other equity	16222440000
	Total equity attributable to owners of parent	16504631000
	Non controlling interest	657885000
	Total equity	17162516000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1185508000
	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	18650000
	Total non-current financial liabilities	1204158000
	Provisions, non-current	335716000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	736842000
	Total non-current liabilities	2276716000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9925896000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3345000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15068062000
	Total Trade payable	15071407000
	Other current financial liabilities	563142000
	Total current financial liabilities	25560445000
	Other current liabilities	1636614000
	Provisions, current	227518000
	Current tax liabilities (Net)	516573000
	Deferred government grants, Current	0
	Total current liabilities	27941150000
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	30217866000
	Total equity and liabilites	47380382000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	0	34439445000	121998357000
2	Manufacturing	2567685000	7883640000
3	Others	14310000	63743000
4	Less: Inter-segment revenue	0	0
5	Share of profit/ (loss) of associates and joint ventures	0	0
6	Less: Tax expenses (including deferred tax)	0	0
	Total Segment Revenue	37021440000	129945740000
	Less: Inter segment revenue	1763746000	1763746000
	Revenue from operations	35257694000	125779885000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	0	786571000	2430615000
2	Manufacturing	95860000	325241000
3	Others	-3821000	-4576000
4	Less: Inter-segment revenue	-40364000	-57187000
5	Share of profit/ (loss) of associates and joint ventures	2795000	-9199000
6	Less: Tax expenses (including deferred tax)	-95445000	-271146000
	Total Profit before tax	745596000	2413748000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	745596000	2413748000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	0	37396671000	37396671000
2	Manufacturing	5347329000	5347329000
3	Others	4636381000	4636381000
4	Less: Inter-segment revenue	0	0
5	Share of profit/ (loss) of associates and joint ventures	0	0
6	Less: Tax expenses (including deferred tax)	0	0
	Total Segment Asset	47380381000	47380381000
	Un-allocable Assets	0	0
	Net Segment Asset	47380381000	47380381000
4	Segment Liabilities
	Segment Liabilities
1	0	28750223000	28750223000
2	Manufacturing	1201785000	1201785000
3	Others	265857000	265857000
4	Less: Inter-segment revenue	0	0
5	Share of profit/ (loss) of associates and joint ventures	0	0
6	Less: Tax expenses (including deferred tax)	0	0
	Total Segment Liabilities	30217865000	30217865000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	30217865000	30217865000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	-187553000	-480210000
	Total Amount of items that will not be reclassified to profit and loss	-187553000	-480210000
2	Income tax relating to items that will not be reclassified to profit or loss	-225000	-250000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-245895000	-234951000
	Total Amount of items that will be reclassified to profit and loss	-245895000	-234951000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-433223000	-714911000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2694093000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1265067000
	Adjustments for decrease (increase) in inventories			-1511241000
	Adjustments for decrease (increase) in trade receivables, current			-1472094000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1000449000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-386857000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-563934000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-27460000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1107385000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			14409000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			62866000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			61818000
	Adjustments for fair value losses (gains)			-174518000
	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)			0
	Other adjustments for non-cash items			112797000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2512211000
	Net cash flows from (used in) operations			181882000
	Dividends received			-12981000
	Interest paid			0
	Interest received			-180167000
	Income taxes paid (refund)			354255000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-365521000
	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			56489000
	Other cash receipts from sales of equity or debt instruments of other entities			189639000
	Other cash payments to acquire equity or debt instruments of other entities			719766000
	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			910638000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			528503000
	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			0
	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			12981000
	Interest received			204248000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-777698000
	Net cash flows from (used in) investing activities	-2584937000
	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			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			4334393000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2783152000
	Repayments of borrowings			41667000
	Payments of lease liabilities			402920000
	Dividends paid			1352941000
	Interest paid			1264174000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-28938000
	Net cash flows from (used in) financing activities			4026905000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1076447000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-79706000
	Net increase (decrease) in cash and cash equivalents			996741000
	Cash and cash equivalents cash flow statement at beginning of period			3278304000
	Cash and cash equivalents cash flow statement at end of period			4275045000