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	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	Geographical
Description of single segment
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	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	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	12290396000	45062879000
	Other income	53193000	335540000
	Total income	12343589000	45398419000
2	Expenses
(a)	Cost of materials consumed	4763033000	18557566000
(b)	Purchases of stock-in-trade	1747065000	5813097000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-21552000	-649898000
(d)	Employee benefit expense	2213572000	8392926000
(e)	Finance costs	272692000	991853000
(f)	Depreciation, depletion and amortisation expense	206693000	752151000
(f)	Other Expenses
1	Other expenditure	2415816000	8913027000
	Total other expenses	2415816000	8913027000
	Total expenses	11597319000	42770722000
3	Total profit before exceptional items and tax	746270000	2627697000
4	Exceptional items	31624000	45632000
5	Total profit before tax	777894000	2673329000
6	Tax expense
7	Current tax	153674000	389587000
8	Deferred tax	-25514000	-23965000
9	Total tax expenses	128160000	365622000
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	649734000	2307707000
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	649734000	2307707000
17	Other comprehensive income net of taxes	-77567000	-197119000
18	Total Comprehensive Income for the period	572167000	2110588000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	682418000	2483317000
	Total profit or loss, attributable to non-controlling interests	-32684000	-32684000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	610017000	2282292000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-37850000	-171704000
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		11327319000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.1	54.96
	Diluted earnings (loss) per share from continuing operations	14.96	52.87
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	15.1	54.96
	Diluted earnings (loss) per share from continuing and discontinued operations	14.96	52.87
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer the filed PDF 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6460419000
	Capital work-in-progress	439636000
	Investment property	556923000
	Goodwill	223191000
	Other intangible assets	27438000
	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	242724000
	Trade receivables, non-current	0
	Loans, non-current	102095000
	Other non-current financial assets	105378000
	Total non-current financial assets	450197000
	Deferred tax assets (net)	65995000
	Other non-current assets	155419000
	Total non-current assets	8379218000
2	Current assets
	Inventories	7051265000
	Current financial asset
	Current investments	0
	Trade receivables, current	3244039000
	Cash and cash equivalents	5100081000
	Bank balance other than cash and cash equivalents	563894000
	Loans, current	233511000
	Other current financial assets	72405000
	Total current financial assets	9213930000
	Current tax assets (net)	0
	Other current assets	1313580000
	Total current assets	17578775000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	25957993000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	229676000
	Other equity	11327319000
	Total equity attributable to owners of parent	11556995000
	Non controlling interest	-92055000
	Total equity	11464940000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	796316000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	2042302000
	Total non-current financial liabilities	2838618000
	Provisions, non-current	460691000
	Deferred tax liabilities (net)	4546000
	Deferred government grants, Non-current	0
	Other non-current liabilities	5799000
	Total non-current liabilities	3309654000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4719174000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	107525000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5458115000
	Total Trade payable	5565640000
	Other current financial liabilities	294157000
	Total current financial liabilities	10578971000
	Other current liabilities	347539000
	Provisions, current	114669000
	Current tax liabilities (Net)	142220000
	Deferred government grants, Current	0
	Total current liabilities	11183399000
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	14493053000
	Total equity and liabilites	25957993000
	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	Hong Kong	8755852000	36029369000
2	India	3974503000	11961363000
3	Bangladesh	4082374000	14887751000
4	Vietnam	1033275000	6369536000
5	Others	991722000	3653503000
	Total Segment Revenue	18837726000	72901522000
	Less: Inter segment revenue	6547330000	6547330000
	Revenue from operations	12290396000	45062879000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Hong Kong	471412000	1768779000
2	India	371441000	650581000
3	Bangladesh	391284000	1162396000
4	Vietnam	-8715000	467417000
5	Others	-174835000	-383991000
	Total Profit before tax	1050587000	3665182000
	i. Finance cost	272693000	272693000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	777894000	2673329000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Hong Kong	6647302000	6647302000
2	India	9552363000	9552363000
3	Bangladesh	7128781000	7128781000
4	Vietnam	3634706000	3634706000
5	Others	2172891000	2172891000
	Total Segment Asset	29136043000	29136043000
	Un-allocable Assets	-3178050000	-3178050000
	Net Segment Asset	25957993000	25957993000
4	Segment Liabilities
	Segment Liabilities
1	Hong Kong	2575241000	2575241000
2	India	2950146000	2950146000
3	Bangladesh	3592866000	3592866000
4	Vietnam	2026288000	2026288000
5	Others	954805000	954805000
	Total Segment Liabilities	12099346000	12099346000
	Un-allocable Liabilities	2393707000	2393707000
	Net Segment Liabilities	14493053000	14493053000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Un-allocable assets and liabilities mentioned in the sheet after adjustment with Inter segment.

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	Items that will not be reclassified to profit or loss	-69818000	-69885000
	Total Amount of items that will not be reclassified to profit and loss	-69818000	-69885000
2	Income tax relating to items that will not be reclassified to profit or loss	-8774000	-7808000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	-2977000	-139551000
	Total Amount of items that will be reclassified to profit and loss	-2977000	-139551000
4	Income tax relating to items that will be reclassified to profit or loss	13546000	-4509000
5	Total Other comprehensive income	-77567000	-197119000

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			2673329000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			990528000
	Adjustments for decrease (increase) in inventories			-2023953000
	Adjustments for decrease (increase) in trade receivables, current			84660000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-191049000
	Adjustments for decrease (increase) in other non-current assets			-16259000
	Adjustments for other financial assets, non-current			39615000
	Adjustments for other financial assets, current			36625000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-59581000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			156249000
	Adjustments for increase (decrease) in other non-current liabilities			5000
	Adjustments for depreciation and amortisation expense			752151000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			48292000
	Adjustments for provisions, non-current			48035000
	Adjustments for other financial liabilities, current			-11265000
	Adjustments for other financial liabilities, non-current			-163385000
	Adjustments for unrealised foreign exchange losses gains			89637000
	Adjustments for dividend income			22000
	Adjustments for interest income			104253000
	Adjustments for share-based payments			71754000
	Adjustments for fair value losses (gains)			-7575000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-158566000
	Other adjustments to reconcile profit (loss)			-125070000
	Other adjustments for non-cash items			-11495000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-554922000
	Net cash flows from (used in) operations			2118407000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			315775000
	Other inflows (outflows) of cash			-38764000
	Net cash flows from (used in) operating activities			1763868000
	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			160444000
	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			241776000
	Purchase of property, plant and equipment			1175678000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			15379000
	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			18783000
	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			22000
	Interest received			101022000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-45112000
	Net cash flows from (used in) investing activities	-1035010000
	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			1229062000
	Repayments of borrowings			245694000
	Payments of lease liabilities			391152000
	Dividends paid			254329000
	Interest paid			830821000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1011275000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1740133000
	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			1740133000
	Cash and cash equivalents cash flow statement at beginning of period			3279529000
	Cash and cash equivalents cash flow statement at end of period			5019662000