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The standalone and consolidated financial results of the company for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 7, 2025. The Statutory Auditors of the company have carried out a Limited review on these financial results. <BR> <BR> 2. The above financial results have been prepared in accordance with the recognition and measurement principles of accounting standards generally accepted in India, including the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 3. The figures of the quarter ended March 31, 2025 as reported in these financial results are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and the unaudited published year-to-date figures upto the third quarter of the respective financial year. The figures upto the end of third quarter of the previous financial year has only been reviewed and not subjected to audit. <BR> <BR> 4. The standalone operations of the company falls primarily under the manufacturing of garments which is considered to be the only reportable segment by the management. For consolidated operations, the Group has primarily four operating segments (Hongkong, Bangladesh, India and Vietnam), which have been determined and presented on geographical basis. <BR> <BR> 5. Other income of Rs. 2594.09 Lakh in respect of standalone financial results for the quarter ended June 30, 2025, includes Dividend of Rs. 984.77 Lakh and Rs. 854.63 Lakh received from foreign subsidiaries, Norp Knit Industries Limited and Pearl Global (HK) Limited respectively. <BR> <BR> 6. The Board of Directors of the Company at its meeting held on May 20, 2025 had declared second interim dividend of Rs. 6.50/- per equity share having face value of Rs. 5/- each for the financial year 2024-25 . Such Dividend has been paid during the quarter ended June 2025. <BR> <BR> 7. Exceptional items comprised loss on sale of Property, Plant & Equipment and Investment Property aggregating to Rs. 31.96 Lakh (net) and Rs. 31.96 Lakh (net) in respect of Standalone financial results and Consolidated financial results respectively for the quarter ended June 30, 2025. <BR> <BR> 8. The Indian Parliament had approved the Code on Social Security, 2020. The Ministry of Labour and Employment has notified the draft rules under the Code on Social Security, 2020 on November 13, 2020 inviting objections and suggestions, if any, from the stakeholders. The draft rules provide for operationalization of provisions in the Code on Social Security, 2020 relating to Employees' Provident Fund, Employees' State Insurance Corporation, Gratuity, Maternity Benefit, Social Security and Cess in respect of Building and Other Construction Workers, Social Security for Unorganized Workers, Gig Workers and Platform Workers. <BR> The Company will assess the impact and will give appropriate accounting treatment in its financial statements in the period in which the Code on Social Security, 2020 (including the related rules framed thereunder) becomes effective. <BR> <BR> 9. Employee benefit expenses is provided for Rs. 123.02 Lakh in standalone financials and Rs. 144.02 lakh in consolidated financials against the stock options given to employees of the company/subsidiary company. During the quarter under review, 21050 shares were allotted to the eligible employees of the company on exercise of stock options. <BR> <BR> 10. During the quarter ended June 30, 2025, the Company through its Step-Down Subsidiary, DSSP Global Limited, Hong Kong, has acquired an additional 5% stake from the Minority Shareholder(s) in PT Pinnacle Apparels. Post this acquisition, the Company through its Step-Down Subsidiary, DSSP Global Limited, Hong Kong is now holding 89.93% stake in PT Pinnacle Apparels. <BR> <BR> 11. The unaudited results of the company for the quarter ended June 30, 2025 are also available on the Company's website (www.pearlglobal.com) and on the website of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com).other expences2334656000Hong Kong9837816000India2666574000Bangladesh3304527000Vietnam3367436000Others77633000019952683000767351200012279171000Hong Kong425320000India121539000Bangladesh191268000Vietnam381746000Others-830600001036813000273526000763287000Hong Kong7266673000India9050513000Bangladesh7081579000Vietnam3597061000Others230626200029302088000-331509800025986990000Hong Kong3185107000India2262844000Bangladesh3444896000Vietnam1778021000Others102676200011697630000261235100014309981000Note: Inter-segment Assets and Liabilities have been merged with Un-allocable Assets and Un-allocable Liabilities, respectively.Items that will not be reclassified to profit or loss-5628000-5628000-807000Items that will be reclassified to profit or loss-89553000-895530004616000-98990000