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Global Industries LimitedMain BoardEquity2025-04-012026-03-312025-11-112025-10-31INRLakhsQuarterlySecond quarterSingle segmentManufacturing of Garments2025-11-1115:00:002025-11-1116:15:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-02-11https://www.pearlglobal.com/investor-relations/corporate-governance/#1658924263399-b8a03d53-bf16falsefalseNot Applicable2025-07-012025-09-30UnauditedStandalone26403860002177650002858151000109313500009931000066701300086617000788010006832500002708126000150025000-15200014987300016170000-13700000247000001474030000000147403000-637380008366500022989400053.213.18003.213.18Notes to Financials Results for the quarter and half year ended September 30, 2025 <BR> 1 The Standalone and Consolidated financial results of the company for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 11, 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> 3 The standalone operations of the company falls primarily under 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 (Hong Kong, Bangladesh, India and Vietnam), which have been determined and presented on geographical basis. <BR> <BR> 4 Other income of Rs.4,771.74 lakh in respect of standalone financial results for the half year ended September 30, 2025, includes Dividend of Rs. 3,165.75 lakh received from foreign subsidiaries, Norp Knit Industries Limited and Pearl Global (HK) Limited. Out of these, dividend income of Rs. 1,839.40 lakh was recognised in quarter ended June 30, 2025, and Rs. 1,326.35 lakh in quarter ended September 30, 2025. <BR> <BR> 5 The Board of Directors of the Company have declared first interim dividend of Rs.6.00 per equity share of face value of Rs. 5/- each for the financial year 2025-26. <BR> <BR> 6 Exceptional items comprised profit on sale of Property, Plant & Equipment and Investment Property expenses aggregating to Rs.33.48 lakh (net) and Rs. 29.98 lakh (net) in respect of Standalone financial results and consolidated financial results respectively for the half year ended September 30, 2025. <BR> 7 "The Nomination and Remuneration Committee (Committee) had granted 4500 ESOPs to the eligible employees of the company during the quarter ended September 30, 2025. The Committee also allotted 22,500 shares during the quarter to the eligible employees of the company on exercise of stock options. <BR> Employee benefit expenses is provided for Rs. 205.52 Lakh in standalone financials and Rs. 245.59 Lakh in consolidated financials for stock options given to employees of the company/subsidiary company. <BR> 8 The unaudited results of the company for the quarter and half year ended September 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). <BR> 2025-04-012025-09-30UnauditedStandalone530696000047717400057841340002291763000042412000133335000018110900014185000013582260005348710000435424000-334800043207600048865000-226290002623600004058400000000405840000-5241300035342700022989400058.838.71008.838.71Other Expenses683250000Other Expenses13582260002292677000313490005532230000192320001650297000096260000174655700067879000135353000484627000016286730001279291000800682000284360000524032000405331000171450003310841000087819200058177060000010663976000229894000547443000057043240005704324000278067000726927000072692700011233000101622700022042100000514800012417960001780511000113004000121440300013274070001898230003297741000341714000315490004685200003717856000495965200010663976000180538000750550006592190000-49618000353000-1704900088700000-31069400020748000-65200014185000005834000358140004691000-2849000-284510003165750006001200020552000-113480000-31880000-6962000-44500003090060007410820000001068500033480007337450000979000000000440800081055000000977000000000000150639000264500000316575000633360000-1473376000-1320062000000000950000000533234000768190002983030001096180000-34931000-1043405000-16297220000-16297220001914082000284360000Items that will not be reclassified to profit or loss-3203000-3203000Items that will not be reclassified to profit or loss-6407000-6407000-806000-1612000Items that will be reclassified to profit or loss-81970000-81970000Items that will be reclassified to profit or loss-63632000-63632000-20629000-16014000-63738000-52413000Pearl Global Industries Limited******Alpha Clothing Limited******Wholly Owned SubsidiarySale of goods or services6000000Approved36000730000Pearl Global Industries Limited******DSSP Global Limited******Wholly Owned SubsidiaryAny other transactionCorporate Guarantee Charges5000000Approved217900000Pearl Global Industries Limited******Pearl GT Holdco Ltd.******SubsidiaryAny other transactionSAP Charges1000000Approved569000260000290000Pearl Global Industries Limited******Pearl GT Holdco Ltd.******SubsidiaryInterest received0NA458900000Pearl Global Industries Limited******Pearl GT Holdco Ltd.******SubsidiaryLoan150000000Approved0128862000135535000Pearl Global Industries Limited******Norp Knit Industries Limited******SubsidiaryDividend received0NA23111200000Pearl Global Industries Limited******Pearl Grass Creations Limited******SubsidiaryAny other transactionSAP Charges5000000Approved189600000Pearl Global Industries Limited******Pearl Grass Creations Limited******SubsidiarySale of goods or services50000000Approved15292000015395000Pearl Global Industries Limited******Pearl Global Fareast Limted******Wholly Owned SubsidiaryAny other transactionSAP Charges5000000Approved20180009910001028000Pearl Global Industries Limited******Pearl Global (HK) Limited******Wholly Owned SubsidiaryDividend received0NA8546300000Pearl Global Industries Limited******Pearl Global (HK) Limited******Wholly Owned SubsidiaryAny other transactionSAP Charges15000000Approved707800000Pearl Global Industries Limited******Pearl Global (HK) Limited******Wholly Owned SubsidiarySale of goods or services3000000000Approved697266000240995000247804000Pearl Global Industries Limited******Pearl Global (HK) Limited******Wholly Owned SubsidiaryAny other transactionSource Supporting Income200000000Approved7044900000Pearl Global Industries Limited******Pearl Global USA Inc.******Wholly Owned SubsidiaryAny other transactionSAP Charges1000000Approved6300000Pearl Global Industries Limited******Pearl Global USA Inc.******Wholly Owned SubsidiaryAny other transactionMarketing Fee80000000Approved3881100064190006660000Pearl Global Industries Limited******Pearl Global USA Inc.******Wholly Owned SubsidiarySale of goods or services250000000Approved6485900000Pearl Global Industries Limited******Pearl Global Vietnam Co. 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