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Global Industries LimitedMain BoardEquity2025-04-012026-03-312026-05-142026-05-07INRLakhsQuarterlyFourth quarterSingle segmentManufacturing of Garments2026-05-1417:00:002026-05-1419:05:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-06https://www.pearlglobal.com/wp-content/uploads/2026/03/Related-Party-Transactions-Policy.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone30428350001191720003162007000124554500006126000068127300083695000693330008198620002960968000201039000-401500019702400065983000-1072100055262000014176200000001417620004329500018505700023073000053.073.06003.073.061. The Standalone and Consolidated financial results of the company for the quarter and year ended March 31, 2026, which have been extracted from the audited financial statements, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 14, 2026. The Statutory Auditors of the company have expressed an unmodified audit opinion on these financial results. <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> 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 i.e. Hongkong, Bangladesh, India and Vietnam, which have been determined and presented on geographical basis. <BR> 4. Figures for the quarters ended March 31, 2026 and March 31, 2025 represents the balancing figures between the audited figures in respect of full financial year and published year to date reviewed figures upto the nine months ended December 31, 2025 and December 31, 2024 respectively. <BR> 5. The Board of Directors of the Company at its meeting held today have declared second interim dividend of Rs. 8.50 per equity share having face value of Rs. 5 each for the financial year 2025-26 amounting to Rs. 3,923.57 lakh <BR> 6. Other income of Rs.7763.79 lakh in respect of Standalone financial results for the year ended March 31, 2026 includes Rs. 4,272.57 lakh received from foreign subsidiaries, Norp Knit Industries Limited and Pearl Global HK Limited. <BR> 7. Exceptional items comprised loss-gain on sale of Property, Plant & Equipment aggregating to Rs. 40.15 Lakh and Rs.103.84 Lakh in respect of Standalone financial results for the quarter and year ended March 31, 2026 respectively. <BR> Exceptional items comprised loss-gain on sale of Property, Plant & Equipment aggregating to Rs. 53.36 Lakh and Rs.123.08 Lakh in respect of Consolidated financial results for the quarter and year ended March 31, 2026 respectively. <BR> 8. The Company has assessed the financial impact arising from the implementation of the New Labour Codes. These Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The financial impact, though not material, has been recognised in the financial results for the year ended on March 31, 2026. The Company continues to monitor further developments and additional impact, if any, will be evaluated and accounted for appropriately. <BR> 9. During the quarter ended March 31, 2026, one overseas step-down subsidiary namely, Pearl Global Fashion Singapore Pte. Ltd. has been incorporated on March 27, 2026. <BR> 10. Employee benefit expenses is provided for Rs. 321.23 lakh in standalone financials and Rs. 395.66 lakh in consolidated financials for stock options given to employees of the company or subsidiary company for year ended March 31, 2026. <BR> 11. The Audited results of the company for the quarter and year ended March 31, 2026 are also available on the Company website www.pearlglobal.com and on the website of BSE Limited www.bseindia.com and National Stock Exchange of India Limited www.nseindia.com2025-04-012026-03-31AuditedStandalone108128830007763790001158926200046139230000-1100120002736955000340865000282308000293567500010799714000789548000-10384000779164000122391000-314550009093600006882280000000688228000-139070006743210002307300005558950600014.9614.910014.9614.91Other Expenses819862000Other Expenses293567500022058480002638000549542000015757000273960001686887000950001034910001790473000637550001128310004768240000192887300001646006000175294300027983900048742800015926000418214200007731950006884210000001165245000023073000055895060005820236000582023600021609300000069191500090800800017852700050370001091572000253505300030470700012146830001519390000230177000428462000033400400022344000996740004740642000583221400011652450000Other Financial Assets103491000Non current Tax Assets (Net)32577000Other non Current Assets80254000Other current financial assets15926000Other current assets773195000Other non-current financial liabilities691915000Other non-current liabilities5037000Other current financial liabilities230177000Other current liabilities334004000339783000-225145000-15955400005538000034119000-24075000104130000-123138000013643000-7620002823080000-33720002932800052887000-4120000-6185300042725700003212300000-167051000-5687100077870000-395427000383737000000356280001038400035849300002845700000000057810001068710000002837200000000000023273600000042725700010106400001117770002494430000065847000000002864850001271510001567300005743730002043700000-58783000-769075000-1611390000-16113900019140820001752943000Items that will not be reclassified to profit or loss3840500038405000Items that will not be reclassified to profit or loss290010002900100096660007299000Items that will be reclassified to profit or loss1945200019452000Items that will be reclassified to profit or loss-47585000-475850004896000-1197600043295000-13907000Pearl Global Industries Limited******Alpha Clothing Limited******Wholly Owned SubsidiarySale of goods or services6000000Approved525300000Pearl Global Industries Limited******DSSP Global Limited******Wholly Owned SubsidiaryAny other transactionCorporate Guarantee Charges5000000Approved230700000Pearl Global Industries Limited******Pearl GT Holdco Limited******SubsidiaryAny other transactionSAP Charges1500000Approved2930002900000Pearl Global Industries Limited******Pearl GT Holdco Limited******SubsidiaryInterest received0NA513700000Pearl Global Industries Limited******Pearl GT Holdco Limited******SubsidiaryLoan150000000Approved0135535000149436000Loan0.07Till repaymentUnsecuredBusiness PurposePearl Global Industries Limited******Norp Knit Industries Limited******SubsidiarySale of goods or services10000000Approved8207000043597000Pearl Global Industries Limited******Pearl Grass Creations Limited******SubsidiaryAny other transactionSAP Charges5000000Approved204200000Pearl Global Industries Limited******Pearl Grass Creations Limited******SubsidiarySale of goods or services150000000Approved1262090001539500041756000Pearl Global Industries Limited******Pearl Global Fareast Limted******SubsidiaryAny other transactionSAP Charges5000000Approved213600010280000Pearl Global Industries Limited******Pearl Global (HK) Limited******Wholly Owned SubsidiaryDividend received0NA11066800000Pearl Global Industries Limited******Pearl Global (HK) Limited******Wholly Owned SubsidiaryAny other transactionSAP Charges15000000Approved749400000Pearl Global Industries Limited******Pearl Global (HK) Limited******Wholly Owned SubsidiarySale of goods or services3000000000Approved389260000247804000160544000Pearl Global Industries Limited******Pearl Global USA Inc.******Wholly Owned SubsidiaryAny other transactionSAP Charges1000000Approved6700000Pearl Global Industries Limited******Pearl Global USA Inc.******Wholly Owned SubsidiaryAny other transactionMarketing Fee80000000Approved20096000666000051386000Pearl Global Industries Limited******Pearl Global USA Inc.******Wholly Owned SubsidiarySale of goods or services250000000Approved20838300000Pearl Global Industries Limited******Pearl Global Vietnam Co. 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