5328082025-10-012025-12-315328082025-12-315328082025-04-012025-12-315328082025-10-012025-12-31in-capmkt:OtherExpenses1Member5328082025-04-012025-12-31in-capmkt:OtherExpenses1Member5328082025-10-012025-12-31in-capmkt:ReportableSegments1Member5328082025-10-012025-12-31in-capmkt:ReportableSegments2Member5328082025-10-012025-12-31in-capmkt:ReportableSegments3Member5328082025-10-012025-12-31in-capmkt:ReportableSegments4Member5328082025-10-012025-12-31in-capmkt:ReportableSegments5Member5328082025-04-012025-12-31in-capmkt:ReportableSegments1Member5328082025-04-012025-12-31in-capmkt:ReportableSegments2Member5328082025-04-012025-12-31in-capmkt:ReportableSegments3Member5328082025-04-012025-12-31in-capmkt:ReportableSegments4Member5328082025-04-012025-12-31in-capmkt:ReportableSegments5Member5328082025-10-012025-12-31in-capmkt:ReportableSegments1Member5328082025-10-012025-12-31in-capmkt:ReportableSegments2Member5328082025-10-012025-12-31in-capmkt:ReportableSegments3Member5328082025-10-012025-12-31in-capmkt:ReportableSegments4Member5328082025-10-012025-12-31in-capmkt:ReportableSegments5Member5328082025-04-012025-12-31in-capmkt:ReportableSegments1Member5328082025-04-012025-12-31in-capmkt:ReportableSegments2Member5328082025-04-012025-12-31in-capmkt:ReportableSegments3Member5328082025-04-012025-12-31in-capmkt:ReportableSegments4Member5328082025-04-012025-12-31in-capmkt:ReportableSegments5Member5328082025-10-012025-12-31in-capmkt:ReportableSegments1Member5328082025-12-31in-capmkt:ReportableSegments1Member5328082025-10-012025-12-31in-capmkt:ReportableSegments2Member5328082025-12-31in-capmkt:ReportableSegments2Member5328082025-10-012025-12-31in-capmkt:ReportableSegments3Member5328082025-12-31in-capmkt:ReportableSegments3Member5328082025-10-012025-12-31in-capmkt:ReportableSegments4Member5328082025-12-31in-capmkt:ReportableSegments4Member5328082025-10-012025-12-31in-capmkt:ReportableSegments5Member5328082025-12-31in-capmkt:ReportableSegments5Member5328082025-10-012025-12-31in-capmkt:ReportableSegments1Member5328082025-12-31in-capmkt:ReportableSegments1Member5328082025-10-012025-12-31in-capmkt:ReportableSegments2Member5328082025-12-31in-capmkt:ReportableSegments2Member5328082025-10-012025-12-31in-capmkt:ReportableSegments3Member5328082025-12-31in-capmkt:ReportableSegments3Member5328082025-10-012025-12-31in-capmkt:ReportableSegments4Member5328082025-12-31in-capmkt:ReportableSegments4Member5328082025-10-012025-12-31in-capmkt:ReportableSegments5Member5328082025-12-31in-capmkt:ReportableSegments5Member5328082025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328082025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328082025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15328082025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532808PGILNOTLISTEDINE940H01022Pearl Global Industries LimitedMain BoardEquity2025-04-012026-03-312026-02-062026-01-28INRLakhsQuarterlyThird quarterGeographical2026-02-0616:00:002026-02-0617:25:00Not applicable2025-10-012025-12-31UnauditedConsolidated11701757000749970001177675400051946860001213023000-6591860002508184000221386000223624000248553700011187254000589500000-397400058552600097374000-269830007039100005151350000000515135000119876000635011000532564000-17429000652408000-17397000230442000511.5711.530011.5711.53Notes to Financials Results for the quarter and period ended December 31, 2025: <BR> 1.The standalone and consolidated financial results of the company for the quarter and period ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 6, 2026. 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 Obligation and Disclosure Requirements) Regulations, 2015. <BR> <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 (Hongkong, Bangladesh, India and Vietnam), which have been determined and presented on geographical basis. <BR> <BR> 4. The Board of Directors of the Company at its meeting held on November 11, 2025 had declared first Interim Dividend of Rs. 6 per equity share having face value of Rs. 5/- each for the financial year 2025-26 . Such Dividend has been paid during the quarter ended December 2025. <BR> <BR> 5. Other income of Rs.6,572.07 lakh in respect of standalone financial results for the period ended December 31, 2025, includes Dividend of Rs. 4,272.43 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 booked in quarter ended June 30, 2025, Rs. 1,326.35 lakh in quarter ended September 30, 2025 and Rs. 1,106.68 lakh in quarter ended December 31, 2025. <BR> <BR> 6. Exceptional items comprised loss/(gain) on sale of assets aggregating to Rs. 30.21 lakh(net) and Rs. 63.69 lakh (net) in respect of Standalone financial results for the quarter and period ended December 31, 2025, respectively. Exceptional items comprised loss/(gain) on sale of assets aggregating to Rs. 39.74 lakh(net) and Rs. 69.72 lakh (net) in respect of Consolidated financial results for the quarter and period ended December 31, 2025. <BR> <BR> 7. The Nomination and Remuneration Committee (Committee) had allotted 109,750 shares during the quarter ended December 31, 2025 to the eligible employees of the group on exercise of stock options. <BR> <BR> Employee benefit expenses is provided for Rs. 265.32 lakh in standalone financials and Rs. 321.99 lakh in consolidated financials for stock options given to employees of the company/subsidiary company for period ended December 31, 2025. <BR> <BR> 8. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (Labour Codes) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefit during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. <BR> <BR> The company is in the process of evaluating the financial impact of above amendments. Based on the initial assessment, considering the current salary structure of the company and consistent with the guidance issued by the Institute of Chartered Accountants of India, management is of the view that said change is unlikely to have a material impact. Further, the Central and State Governments are yet to notify the Rules on various aspects of the Labour Codes. Upon notification of the same, the Company will evaluate the overall impact, if any, on the measurement of employee benefits and will provide appropriate accounting treatment accordingly. <BR> <BR> Hence, no provision has been made during the current quarter towards any potential increase in Gratuity and Leave Encashment liability, if any. <BR> <BR> 9. The unaudited results of the company for the quarter and period ended December 31, 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> 2025-04-012025-12-31UnauditedConsolidated3711022800026947400037379702000158996680004249986000-52737200070192390007692250006446450007174778000352301690002149533000-69720002142561000339283000-87167000252116000018904450000000189044500033261000022230550001943948000-535030002279654000-56599000230442000542.2842.130042.2842.13Other expenditure2485537000Other expenditure7174778000Hong Kong8910821000India2516487000Bangladesh4236868000Vietnam2084928000Others911229000Hong Kong29562787000India7829502000Bangladesh11939804000Vietnam8079288000Others260087300018660333000600122540006958576000229020260001170175700037110228000Hong Kong407892000India24547000Bangladesh354056000Vietnam83257000Others-62840000Hong Kong1208384000India235068000Bangladesh805938000Vietnam835633000Others-1732370008069120002911786000221386000769225000005855260002142561000Hong Kong8440483000India9748554000Bangladesh8581785000Vietnam4243839000Others270435400033719015000-415358700029565428000Hong Kong3172230000India3189385000Bangladesh4199461000Vietnam2304606000Others125401300014119695000234109600016460791000Items that will not be reclassified to profit or loss-5522000-5522000Items that will not be reclassified to profit or loss-16829000-16829000-754000-2367000Items that will be reclassified to profit or loss123786000123786000Items that will be reclassified to profit or loss330200000330200000-858000-16872000119876000332610000