Integrated Filing — IndAS

General information about company
Scrip Code	532808
NSE Symbol	PGIL
MSEI Symbol	NOTLISTED
ISIN	INE940H01022
Name of company	Pearl Global Industries 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Manufacturing of Garments
Start date and time of board meeting	20-May-2025   17:30:00
End date and time of board meeting	20-May-2025   19:30:00
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	2025-02-11
Indicate Company website link for updated RPT policy of the Company	www.pearlglobal.com
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	3974888000	11961636000
	Other income	38299000	551502000
	Total income	4013187000	12513138000
2	Expenses
(a)	Cost of materials consumed	1627832000	5545649000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	183437000	-171815000
(d)	Employee benefit expense	745108000	2801000000
(e)	Finance costs	93776000	311393000
(f)	Depreciation, depletion and amortisation expense	69837000	270664000
(f)	Other Expenses
1	Other expenditure	1028865000	3179285000
	Total other expenses	1028865000	3179285000
	Total expenses	3748855000	11936176000
3	Total profit before exceptional items and tax	264332000	576962000
4	Exceptional items	32696000	52500000
5	Total profit before tax	297028000	629462000
6	Tax expense
7	Current tax	68076000	84623000
8	Deferred tax	-3467000	-4168000
9	Total tax expenses	64609000	80455000
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	232419000	549007000
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	232419000	549007000
17	Other comprehensive income net of taxes	29732000	-21078000
18	Total Comprehensive Income for the period	262151000	527929000
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	229676000	229676000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		5385855000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.14	12.15
	Diluted earnings (loss) per share from continuing operations	5.09	11.69
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	5.14	12.15
	Diluted earnings (loss) per share from continuing and discontinued operations	5.09	11.69
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Kindly refer to the PDF file for notes.

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	2064850000
	Capital work-in-progress	12353000
	Investment property	556923000
	Goodwill	0
	Other intangible assets	21717000
	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	1639882000
	Trade receivables, non-current	0
	Loans, non-current	2645000
	Other non-current financial assets	79211000
	Total non-current financial assets	1721738000
	Deferred tax assets (net)	27622000
	Other non-current assets	140314000
	Total non-current assets	4545517000
2	Current assets
	Inventories	1703728000
	Current financial asset
	Current investments	0
	Trade receivables, current	1431946000
	Cash and cash equivalents	1914082000
	Bank balance other than cash and cash equivalents	284070000
	Loans, current	254692000
	Other current financial assets	21356000
	Total current financial assets	3906146000
	Current tax assets (net)	0
	Other current assets	836652000
	Total current assets	6446526000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10992043000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	229676000
	Other equity	5385855000
	Total equity attributable to owners of parent	5615531000
	Non controlling interest
	Total equity	5615531000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	343244000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	482648000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	482648000
	Other non-current financial liabilities	14082000
	Total non-current financial liabilities	839974000
	Provisions, non-current	178200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	5799000
	Total non-current liabilities	1023973000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2248568000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	107197000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1529408000
	Total Trade payable	1636605000
	Other current financial liabilities	111347000
	Total current financial liabilities	3996520000
	Other current liabilities	321633000
	Provisions, current	25716000
	Current tax liabilities (Net)	8670000
	Deferred government grants, Current	0
	Total current liabilities	4352539000
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	5376512000
	Total equity and liabilites	10992043000
	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	Textual Information(2)

Text Block
Textual Information(2)	Not applicable

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
1	Items that will not be reclassified to profit or loss	-14090000	-10252000
2	Income Tax (benefit)/expense on items that will not be reclassified to profit and loss	3546000	2580000
	Total Amount of items that will not be reclassified to profit and loss	-10544000	-7672000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	53822000	-17915000
2	Income Tax (benefit)/expense on items that will be reclassified to profit and loss	-13546000	4509000
	Total Amount of items that will be reclassified to profit and loss	40276000	-13406000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	29732000	-21078000

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			629462000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			310068000
	Adjustments for decrease (increase) in inventories			-196705000
	Adjustments for decrease (increase) in trade receivables, current			-208286000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-155826000
	Adjustments for decrease (increase) in other non-current assets			-15976000
	Adjustments for other financial assets, non-current			-12201000
	Adjustments for other financial assets, current			-3707000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			36527000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			189434000
	Adjustments for increase (decrease) in other non-current liabilities			-1576000
	Adjustments for depreciation and amortisation expense			270664000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			12303000
	Adjustments for provisions, non-current			19654000
	Adjustments for other financial liabilities, current			10740000
	Adjustments for other financial liabilities, non-current			1805000
	Adjustments for unrealised foreign exchange losses gains			40650000
	Adjustments for dividend income			222829000
	Adjustments for interest income			47923000
	Adjustments for share-based payments			57399000
	Adjustments for fair value losses (gains)			0
	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)			-175806000
	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)			-91591000
	Net cash flows from (used in) operations			537871000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			51293000
	Other inflows (outflows) of cash			-52500000
	Net cash flows from (used in) operating activities			434078000
	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			365551000
	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			0
	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			209354000
	Purchase of property, plant and equipment			239403000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			7381000
	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			199505000
	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			222829000
	Interest received			45711000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			55703000
	Net cash flows from (used in) investing activities	-278243000
	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			1504209000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			512903000
	Repayments of borrowings			240057000
	Payments of lease liabilities			131529000
	Dividends paid			229563000
	Interest paid			204565000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-65508000
	Net cash flows from (used in) financing activities			1145890000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1301725000
	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			1301725000
	Cash and cash equivalents cash flow statement at beginning of period			612357000
	Cash and cash equivalents cash flow statement at end of period			1914082000

Signatory Details
Name of signatory	Shilpa Saraf
Designation of person	Company Secretary and Compliance Officer
Place	Gurugram
Date	20-May-2025