PDS Limited — Quarter and year ended 31 March 2026 (reported on 15 May 2026)
PDS Limited
(CIN: L18101MH2011PLC388088)
Regd. and Corporate Office: Unit No. 1031, 1032, Solitaire Corporate Park Andheri Ghatkopar Link Road, Andheri East Mumbai 400093, Maharashtra, India.
Tel: +91-22-41441110; Website: www.pdsltd.com, E-mail: investors@pdsltd.com
STATEMENT OF FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31 MARCH 2026
| Sl. No. |
Particulars |
Consolidated Quarter ended |
Consolidated Year Ended |
Standalone Quarter ended |
Standalone Year Ended |
|
|
31 March 2026 (Audited) |
31 March 2026 (Audited) |
31 March 2026 (Audited) |
31 March 2026 (Audited) |
|
|
31 December 2025 (Unaudited) |
31 March 2025 (Audited) (Restated) |
31 December 2025 (Unaudited) |
31 March 2025 (Audited) (Restated) |
|
|
31 March 2025 (Unaudited) (Restated) |
|
31 March 2025 (Audited) (Restated) |
|
| I |
Revenue from operations |
351,902.84 |
1,311,008.17 |
7,142.19 |
25,740.74 |
| II |
Other income |
2,846.26 |
9,965.34 |
4,170.05 |
5,868.59 |
| III |
Total income |
354,749.10 |
1,320,973.51 |
11,312.24 |
31,609.33 |
| IV |
Expenses |
|
|
|
|
| a) |
Cost of material consumed |
13,947.41 |
63,635.75 |
– |
– |
| b) |
Purchase of stock in trade |
269,396.00 |
985,381.00 |
4,100.92 |
14,282.90 |
| c) |
Changes in inventories of finished goods, work in progress and stock in trade |
(3,304.65) |
(8,058.22) |
– |
– |
| d) |
Employee benefits expense |
34,707.87 |
131,716.97 |
1,530.20 |
6,545.86 |
| e) |
Finance costs |
3,417.38 |
14,647.81 |
153.97 |
609.40 |
| f) |
Depreciation and amortization expense |
3,627.26 |
13,089.54 |
167.41 |
653.03 |
| g) |
Other expenses |
24,948.54 |
99,833.48 |
2,700.18 |
6,220.72 |
|
Total expenses |
346,739.81 |
1,300,246.33 |
8,652.68 |
28,311.91 |
| V |
Profit before share of profit/(loss) in associates and joint ventures |
8,009.29 |
20,727.18 |
2,659.56 |
3,297.42 |
| VI |
Share of (loss)/profit of associates and joint ventures |
(178.78) |
(181.69) |
– |
– |
| VII |
Profit before tax |
7,830.51 |
20,545.49 |
2,659.56 |
3,297.42 |
| VIII |
Tax expense |
|
|
|
|
| a) |
Current tax |
1,200.19 |
5,434.53 |
94.84 |
312.30 |
| b) |
Deferred tax |
(579.93) |
(2,651.43) |
(162.89) |
(217.73) |
|
Total tax expense |
620.26 |
2,783.10 |
(68.05) |
94.57 |
| IX |
Profit for the period/year |
7,210.25 |
17,762.39 |
2,727.61 |
3,202.85 |
| X |
Other comprehensive income/ (loss) for the period/year |
|
|
|
|
| (a) |
Items that will not be reclassified to profit or loss |
(2,622.90) |
(3,820.30) |
10.48 |
60.83 |
| (b) |
Income tax relating to items that will not be reclassified to profit or loss |
(2.64) |
(15.31) |
(2.64) |
– |
| (c) |
Items that will be reclassified to profit or loss |
6,564.65 |
17,764.26 |
– |
– |
| (d) |
Income tax relating to items that will be reclassified to profit or loss |
– |
– |
– |
– |
|
Total other comprehensive income/ (loss) for the period/year |
3,939.11 |
13,928.65 |
7.84 |
45.52 |
| XI |
Total comprehensive income for the period/year |
11,149.36 |
31,691.04 |
2,735.45 |
3,248.37 |
| XII |
Total comprehensive income for the period/year attributable to |
|
|
|
|
|
– Owners of the Company |
8,753.67 |
23,961.59 |
– |
– |
|
– Non-controlling interest |
2,395.69 |
7,729.45 |
– |
– |
| XIII |
Profit for the period/year attributable to |
|
|
|
|
|
– Owners of the Company |
4,904.92 |
11,169.17 |
– |
– |
|
– Non-controlling interest |
2,305.33 |
6,593.22 |
– |
– |
| XIV |
Other comprehensive income/(loss) for the period/year attributable to |
|
|
|
|
|
– Owners of the Company |
3,848.75 |
12,792.42 |
– |
– |
|
– Non-controlling interest |
90.36 |
1,136.23 |
– |
– |
| XV |
Other equity |
|
|
173,535.16 |
158,645.89 |
| XVI |
Paid-up equity share capital |
2,824.38* |
2,824.38* |
2,824.38* |
2,821.91* |
|
(Face value of ₹2 each) |
|
|
|
|
| XVII |
Earnings per share (in ₹) |
|
|
|
|
|
(of ₹2 each) (not annualised): |
|
|
|
|
|
(a) Basic |
3.47 |
7.91 |
1.93 |
2.27 |
|
(b) Diluted |
3.46 |
7.87 |
1.92 |
2.26 |
Annexure-I – Statement of Consolidated Segment wise Revenue, Results, Assets and Liabilities
| Reportable – Business segment |
Quarter ended 31 March 2026 (Audited) |
% |
Quarter ended 31 December 2025 (Unaudited) |
% |
Quarter ended 31 March 2025 (Audited) (Restated) |
% |
Year Ended 31 March 2026 (Audited) |
% |
Year Ended 31 March 2025 (Audited) (Restated) |
% |
| Segment revenue |
|
|
|
|
|
|
|
|
|
|
| Sourcing |
336,125.78 |
91.38 |
298,214.48 |
91.98 |
344,394.45 |
93.03 |
1,239,879.35 |
92.29 |
1,219,983.57 |
93.88 |
| Manufacturing |
31,715.24 |
8.62 |
25,994.69 |
8.02 |
25,676.85 |
6.94 |
103,407.15 |
7.70 |
78,836.40 |
6.07 |
| Others |
10.28 |
0.00 |
0.71 |
0.00 |
143.10 |
0.04 |
118.26 |
0.01 |
637.43 |
0.05 |
| Total |
367,851.30 |
100.00 |
324,209.88 |
100.00 |
370,214.40 |
100.00 |
1,343,404.76 |
100.00 |
1,299,457.40 |
100.00 |
| Less: Inter-segment revenue |
15,948.46 |
|
6,963.86 |
|
17,637.47 |
|
32,396.59 |
|
41,658.55 |
|
| Net segment revenue |
351,902.84 |
100.00 |
317,246.02 |
100.00 |
352,576.93 |
100.00 |
1,311,008.17 |
100.00 |
1,257,798.85 |
100.00 |
| Segment results |
|
|
|
|
|
|
|
|
|
|
| Sourcing |
4,350.83 |
54.32 |
5,166.59 |
112.96 |
8,485.75 |
94.26 |
14,063.32 |
67.87 |
24,306.15 |
90.22 |
| Manufacturing |
1,240.09 |
15.48 |
434.93 |
9.51 |
958.60 |
10.65 |
3,813.51 |
18.39 |
3,252.41 |
12.07 |
| Others |
1,155.09 |
14.42 |
(749.84) |
(16.39) |
(38.21) |
(0.42) |
1,973.23 |
9.52 |
(45.76) |
(0.16) |
| Less: Inter-segment loss |
1,263.28 |
15.78 |
(277.75) |
(6.08) |
(403.64) |
(4.49) |
876.42 |
4.22 |
(571.87) |
(2.13) |
| Segment operating profit (incl. other income) |
8,009.29 |
100.00 |
4,573.93 |
100.00 |
9,002.50 |
100.00 |
20,727.18 |
100.00 |
26,940.93 |
100.00 |
| Share of profit/ (loss) of associates and joint ventures |
(178.78) |
|
(140.50) |
|
27.95 |
|
(181.69) |
|
(91.99) |
|
| Less: Tax expenses (including deferred tax) |
620.26 |
|
728.53 |
|
1,053.65 |
|
2,783.10 |
|
2,711.46 |
|
| Profit for the period/ year |
7,210.25 |
100.00 |
3,704.90 |
100.00 |
7,976.80 |
100.00 |
17,762.39 |
100.00 |
24,137.48 |
100.00 |
| Segment assets |
|
|
|
|
|
|
|
|
|
|
| Sourcing |
395,638.28 |
78.95 |
364,230.96 |
74.18 |
374,710.22 |
78.96 |
395,638.28 |
75.14 |
374,710.22 |
78.95 |
| Manufacturing |
78,516.90 |
11.27 |
76,781.14 |
15.63 |
53,473.30 |
11.27 |
78,516.90 |
14.92 |
53,473.30 |
11.27 |
| Others |
52,408.35 |
9.78 |
50,057.11 |
10.19 |
46,363.81 |
9.77 |
52,408.35 |
9.95 |
46,363.81 |
9.78 |
| Total |
526,563.53 |
100.00 |
491,069.21 |
100.00 |
474,547.33 |
100.00 |
526,563.53 |
100.01 |
474,547.33 |
100.00 |
| Segment liabilities |
|
|
|
|
|
|
|
|
|
|
| Sourcing |
307,512.05 |
95.21 |
271,356.47 |
86.79 |
292,145.12 |
95.21 |
307,512.05 |
90.27 |
292,145.12 |
95.21 |
| Manufacturing |
27,589.39 |
3.92 |
36,471.07 |
11.67 |
12,017.86 |
3.92 |
27,589.39 |
8.10 |
12,017.86 |
3.92 |
| Others |
5,564.30 |
0.87 |
4,817.13 |
1.54 |
2,658.57 |
0.87 |
5,564.30 |
1.63 |
2,658.57 |
0.87 |
| Total |
340,665.74 |
100.00 |
312,644.67 |
100.00 |
306,821.55 |
100.00 |
340,665.74 |
100.00 |
306,821.55 |
100.00 |
STATEMENT OF ASSETS AND LIABILITIES
| Particulars |
Consolidated As at 31 March 2026 (Audited) |
Consolidated As at 31 March 2025 (Restated) (Audited) (Refer note 7) |
Standalone As at 31 March 2026 (Audited) |
Standalone As at 31 March 2025 (Restated) (Audited) (Refer note 7) |
| ASSETS |
|
|
|
|
| (1) Non-current assets |
|
|
|
|
| (a) Property, plant and equipment |
55,923.13 |
49,552.35 |
1,903.77 |
1,580.75 |
| (b) Capital work in progress |
44.79 |
131.75 |
– |
– |
| (c) Investment properties |
2,849.74 |
2,929.78 |
2,849.74 |
2,929.78 |
| (d) Goodwill |
19,967.59 |
10,865.67 |
– |
– |
| (e) Other Intangible assets |
7,032.40 |
6,747.62 |
159.78 |
209.76 |
| (f) Investments accounted for using the equity method |
12,119.50 |
11,225.10 |
– |
– |
| (g) Financial assets – Investments |
40,238.31 |
35,239.11 |
50,602.86 |
51,620.91 |
| (g) Financial assets – Other financial assets |
414.22 |
706.93 |
– |
331.00 |
| (h) Deferred tax assets (net) |
5,537.67 |
2,300.92 |
446.15 |
147.21 |
| (i) Non-current tax assets |
4,861.06 |
3,342.96 |
144.88 |
86.59 |
| (j) Other non-current assets |
226.20 |
309.75 |
– |
– |
| Total non-current assets |
149,214.61 |
123,351.94 |
56,107.18 |
56,906.00 |
| (2) Current assets |
|
|
|
|
