5328082026-04-012026-06-305328082026-04-012026-06-30in-capmkt:OtherExpenses1Member5328082026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15328082026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532808PGILNOTLISTEDINE940H01022Pearl Global Industries LimitedMain BoardEquity2026-04-012027-03-312026-08-052026-07-29INRLakhsQuarterlyFirst quarterSingle segmentManufacturing of Garments2026-08-0517:30:002026-08-0519:30:00Not applicablefalsefalseNot applicable2026-04-012026-06-30UnauditedStandalone3396089000120373000351646200014716410000-88827000772409000737590006942300010190280003317433000199029000-25857000173172000294150001934600048761000012441100000001244110003002600015443700023092100052.692.69002.692.69Notes to Financials Results for the quarter ended June 30, 2026: <br /> <br /> 1. The standalone and consolidated financial results of the company for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 5, 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 Obligations and Disclosure Requirements) Regulations, 2015. <br /> <br /> 3. The figures of the quarter ended March 31, 2026 as reported in these financial results are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 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 previous financial year has only been reviewed and not subjected to audit. <br /> <br /> 4. 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 /> 5. Other income of Rs. 1,203.73 lakh in respect of standalone financial results for the quarter ended June 30, 2026, includes Dividend of Rs. 477.88 lakh received from foreign subsidiary, Pearl Global (HK) Limited. <br /> <br /> 6. The Board of Directors in its meeting held on August 05, 2026 have approved, subject to shareholders' approval the issue of 1 (one) fully paid bonus equity share of face value of Rs.5/- for every 1 (one) fully paid equity share of face value of Rs.5/- each. <br /> <br /> 7. The Board of Directors of the Company at its meeting held on May 14, 2026 had declared second interim dividend of Rs. 8.50/- 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 June 2026. <br /> <br /> 8. Exceptional items comprised Loss on sale of Property, Plant & Equipment & Property Tax, consequent to settlement/disposal of the matter with the Municipal Corporation amounting to Rs. 9.12 lakh (net) and Rs. 249.45 lakh respectively in respect of Standalone financial results for the quarter ended June 30, 2026. <br /> <br /> Exceptional items comprised Loss on sale of Property, Plant & Equipment & Property Tax, consequent to settlement/disposal of the matter with the Municipal Corporation amounting to Rs. 23.30 lakh (net) and Rs. 249.45 lakh respectively in respect of Consolidated financial results for the quarter ended June 30, 2026. <br /> <br /> 9. Employee benefit expenses is provided for Rs. 16.37 lakh in standalone financials and Rs. 27.17 lakh in consolidated financials against the stock options given to employees of the company/subsidiary company. During the quarter under review, 38100 shares were allotteed to the eligible employees of the group on exercise of stock options. <br /> <br /> Subsequent Event <br /> The Nomination and Remuneration Committee had granted 1,24,000 Stock Options to the eligible employees of the Company/ Subsidiaries on August 05, 2026. <br /> <br /> 10. During the quarter ended June 30, 2026, the Company through its Step-Down Subsidiary, DSSP Global Limited, Hong Kong, has acquired an additional 9.99% 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 99.92% stake in PT Pinnacle Apparels. <br /> <br /> 11. The unaudited results of the company for the quarter ended June 30, 2026 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 expenditure1019028000Items that will not be reclassified to profit or loss-2563000-2563000-645000Items that will be reclassified to profit or loss42687000426870001074300030026000