<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl xmlns:in-bse-fin="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin" xmlns:in-bse-fin-roles="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-roles" xmlns:in-bse-fin-ent="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin/in-bse-fin-ent" xmlns:in-bse-fin-type="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-types" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink">
<link:schemaRef xlink:type="simple" xlink:href="Ind-AS_entry_point_2020-03-31.xsd"/>
<xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="FourD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="OneOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:FourOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-12-31</xbrli:instant></xbrli:period></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue04D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue04Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue04D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue04Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults04D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults04Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults04D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults04Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets04D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets04Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities03I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities04D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities04Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities04I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities04Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneItemsThatWillNotBeReclassifiedToProfitAndLoss01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member</ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourItemsThatWillNotBeReclassifiedToProfitAndLoss01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member</ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneItemsThatWillBeReclassifiedToProfitAndLoss01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossAxis"><ItemsThatWillBeReclassifiedToProfitAndLossDomain>in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member</ItemsThatWillBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourItemsThatWillBeReclassifiedToProfitAndLoss01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">PDSL</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-01</xbrli:startDate><xbrli:endDate>2023-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossAxis"><ItemsThatWillBeReclassifiedToProfitAndLossDomain>in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member</ItemsThatWillBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context>
<xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit>
<in-bse-fin:ScripCode contextRef="OneD">538730</in-bse-fin:ScripCode>
<in-bse-fin:Symbol contextRef="OneD">PDSL</in-bse-fin:Symbol>
<in-bse-fin:MSEISymbol contextRef="OneD">NOTLISTED</in-bse-fin:MSEISymbol>
<in-bse-fin:NameOfTheCompany contextRef="OneD">PDS Limited</in-bse-fin:NameOfTheCompany>
<in-bse-fin:ClassOfSecurity contextRef="OneD">Equity</in-bse-fin:ClassOfSecurity>
<in-bse-fin:DateOfStartOfFinancialYear contextRef="OneD">2023-04-01</in-bse-fin:DateOfStartOfFinancialYear>
<in-bse-fin:DateOfEndOfFinancialYear contextRef="OneD">2024-03-31</in-bse-fin:DateOfEndOfFinancialYear>
<in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2024-02-07</in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved>
<in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2024-01-31</in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange>
<in-bse-fin:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-bse-fin:DescriptionOfPresentationCurrency>
<in-bse-fin:LevelOfRoundingUsedInFinancialStatements contextRef="OneD">Lakhs</in-bse-fin:LevelOfRoundingUsedInFinancialStatements>
<in-bse-fin:ReportingQuarter contextRef="OneD">Third quarter</in-bse-fin:ReportingQuarter>
<in-bse-fin:StartTimeOfBoardMeeting contextRef="OneD">16:50:00</in-bse-fin:StartTimeOfBoardMeeting>
<in-bse-fin:EndTimeOfBoardMeeting contextRef="OneD">20:40:00</in-bse-fin:EndTimeOfBoardMeeting>
<in-bse-fin:DateOfStartOfBoardMeeting contextRef="OneD">2024-02-07</in-bse-fin:DateOfStartOfBoardMeeting>
<in-bse-fin:DateOfEndOfBoardMeeting contextRef="OneD">2024-02-07</in-bse-fin:DateOfEndOfBoardMeeting>
<in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="OneD">2023-10-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="OneD">2023-12-31</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
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<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">255808000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-5">2712670000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">313227000.00</in-bse-fin:FinanceCosts>
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<in-bse-fin:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-5">1911990000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="OneD" unitRef="INR" decimals="-5">25593372000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">361147000.00</in-bse-fin:ProfitBeforeExceptionalItemsAndTax>
<in-bse-fin:ExceptionalItemsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItemsBeforeTax>
<in-bse-fin:ProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">361147000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">103918000.00</in-bse-fin:CurrentTax>
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<in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
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<in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuedOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax>
<in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" unitRef="INR" decimals="-5">-40000.00</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
<in-bse-fin:ProfitLossForPeriod contextRef="OneD" unitRef="INR" decimals="-5">254982000.00</in-bse-fin:ProfitLossForPeriod>
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<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="OneD" unitRef="INR" decimals="-5">206872000.00</in-bse-fin:ComprehensiveIncomeForThePeriod>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="OneD" unitRef="INR" decimals="-5">120351000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-5">86521000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests>
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<in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">2</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">1.11</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">1.09</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">1.11</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">1.09</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The Financial Results of the Company/Group for the quarter and nine months ended 31 December 2023, have been reviewed by the Audit Committee and approved by the BOD at their respective meetings held on 7 February 2024 and have been reviewed by the Statutory Auditors. The above consolidated financial results have been prepared in accordance with the recognition and measurement of the Ind AS prescribed under Sec 133 of the Companies Act, 2013, other accounting principles generally accepted in India and in compliance with the presentation and disclosures requirement of Regulation 33 of the SEBI (LODR).The Company, through its subsidiary NorLanka Manufacturing Limited, has entered into an agreement to acquire 26percent equity in Nobleswear Private Limited, a Company registered under the Companies act No 7 of 2007 as amended in Sri Lanka, for an estimated consideration of USD1.04 Mn (Rs867 lakhs) subject to customary closing approvals and conditions.During the quarter and period ended 31 December 2023, Company has allotted 3,40,500 shares and 9,20,625 shares respectively to the employees under ESOP scheme 2021.The standalone operations of the Company falls primarily under sourcing and management services which is considered to be the reportable segments by the Management. The Group has identified operating segments for the consolidated operation on the basis of business operations viz Sourcing Manufacturing and Others.The reviewed quarterly financial results of the Group and the Company for the quarter ended 31 December 2023 are available on the Company's website and on the website of BSE and NSE.Previous period figures have been reclassified wherever necessary, to confirm to current period's classification.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="FourD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="FourD">2023-04-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="FourD">2023-12-31</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="FourD">Consolidated</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-5">71574698000.00</in-bse-fin:RevenueFromOperations>
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<in-bse-fin:Expenses contextRef="FourD" unitRef="INR" decimals="-5">70253156000.00</in-bse-fin:Expenses>
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<in-bse-fin:ExceptionalItemsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItemsBeforeTax>
<in-bse-fin:ProfitBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">1610711000.00</in-bse-fin:ProfitBeforeTax>
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<in-bse-fin:DeferredTax contextRef="FourD" unitRef="INR" decimals="-5">849000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="FourD" unitRef="INR" decimals="-5">253668000.00</in-bse-fin:TaxExpense>
<in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
<in-bse-fin:ProfitLossForPeriodFromContinuingOperations contextRef="FourD" unitRef="INR" decimals="-5">1357043000.00</in-bse-fin:ProfitLossForPeriodFromContinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuedOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax>
<in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="FourD" unitRef="INR" decimals="-5">15894000.00</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
<in-bse-fin:ProfitLossForPeriod contextRef="FourD" unitRef="INR" decimals="-5">1372937000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="FourD" unitRef="INR" decimals="-5">248356000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="FourD" unitRef="INR" decimals="-5">1621293000.00</in-bse-fin:ComprehensiveIncomeForThePeriod>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="FourD" unitRef="INR" decimals="-5">1220468000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="FourD" unitRef="INR" decimals="-5">400825000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests>
<in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="FourD" unitRef="INR" decimals="-5">263345000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="FourD" unitRef="INRPerShare" decimals="INF">2</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">7.51</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">7.36</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">7.51</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">7.36</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses01D" unitRef="INR" decimals="-5">1911990000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="FourOperatingExpenses01D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="FourOperatingExpenses01D" unitRef="INR" decimals="-5">4955405000.00</in-bse-fin:OtherExpenses>
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<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue01D" unitRef="INR" decimals="-5">0.00</in-bse-fin:SegmentRevenue>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue03D">Others</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue04D">Sourcing</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentRevenue03D">Others</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="FourReportableSegmentRevenue03D" unitRef="INR" decimals="-5">41751000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentRevenue04D">Sourcing</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:InterSegmentRevenue contextRef="FourD" unitRef="INR" decimals="-5">1752735000.00</in-bse-fin:InterSegmentRevenue>
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<in-bse-fin:SegmentRevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-5">71574698000.00</in-bse-fin:SegmentRevenueFromOperations>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults01D">Less: Inter-segment profit/(loss)</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults01D" unitRef="INR" decimals="-5">1802000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults02D">Manufacturing</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults02D" unitRef="INR" decimals="-5">29137000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults03D">Others</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults04D">Sourcing</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults01D">Less: Inter-segment profit/(loss)</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults03D">Others</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults04D">Sourcing</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="FourD" unitRef="INR" decimals="-5">237774000.00</in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome>
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