Pearl Global Industries Limited

rs,

tor, said, “While the short-term macro environment seems arduous on the back of various global factors, we are a soon becoming a preferred player in the ecosystem of our global customers. Having said this

Rs. 1,711.4

are and operational efficiencies.” 4 Business Highlights H1FY22 s t h g i l h g H i Revenue Rs. 1,711.4 CRS. 53% Highest ever half yearly revenue since inception on account of : • Better product mix •

RS. 53

tional efficiencies.” 4 Business Highlights H1FY22 s t h g i l h g H i Revenue Rs. 1,711.4 CRS. 53% Highest ever half yearly revenue since inception on account of : • Better product mix • • Incre

20.4%

rship factory Improved capacity utilizations in Vietnam and Bangladesh Partnership Facility ROCE* 20.4% +800 bps ROCE improved by 800 bps to 20% in H1FY23 from 12.4% in FY22 due to: • Improved asset

800 bps

ctory Improved capacity utilizations in Vietnam and Bangladesh Partnership Facility ROCE* 20.4% +800 bps ROCE improved by 800 bps to 20% in H1FY23 from 12.4% in FY22 due to: • Improved asset turns •

20%

in Vietnam and Bangladesh Partnership Facility ROCE* 20.4% +800 bps ROCE improved by 800 bps to 20% in H1FY23 from 12.4% in FY22 due to: • Improved asset turns • And improvement in capacity utili

12.4%

ladesh Partnership Facility ROCE* 20.4% +800 bps ROCE improved by 800 bps to 20% in H1FY23 from 12.4% in FY22 due to: • Improved asset turns • And improvement in capacity utilization Interim Divid

21%

vidend Partnership factory contribution to overall revenue on a standalone basis is approximately 21% in H1FY23 • The Board has recommended an interim dividend for FY23 of Rs. 2.5 per share for a fa

Rs. 2.5

basis is approximately 21% in H1FY23 • The Board has recommended an interim dividend for FY23 of Rs. 2.5 per share for a face value of Rs 10 each Internal Auditor Appointed E&Y as internal auditor for Pe

Rs 10

• The Board has recommended an interim dividend for FY23 of Rs. 2.5 per share for a face value of Rs 10 each Internal Auditor Appointed E&Y as internal auditor for Pearl Global Industries India Limited

7.0%

Pearl Global Industries India Limited *ROCE calculated on a TTM basis for H1FY23 EBITDA Margin 7.0% +180 bps EBITDA Margins improved by 180 bps to 7.0% in H1FY23 from 5.2% in H1FY22 due to: • Impr

180 bps

Global Industries India Limited *ROCE calculated on a TTM basis for H1FY23 EBITDA Margin 7.0% +180 bps EBITDA Margins improved by 180 bps to 7.0% in H1FY23 from 5.2% in H1FY22 due to: • Improved opera

“There is no obligation to update, modify or amend this communication or to otherwise notify the recipient if the information, opinion, projection, forecast or estimate set forth herein, changes or subsequently becomes inaccurate.”

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EBITDA Margin

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Exceptional loss

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Increase in EBITDA Margin

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Exceptional loss

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Incorporation

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Diversified Product Offering

1

Manufacturing Capability

1

Multi-National Presence

1

Robust Design Team

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Investors presentation for the quarter and half year ended September 30, 2022 Dear Sir/Madam, Please find attached herewith Investor Presentation for the quarter and half year ended September 30, 2022 for investors of the Company. You are requested to please update the same and obliged. Thanking you, Yours faithfully, for Pearl Global Industries Limited (Pallab Banerjee) Managing Director DIN 07193749 Encl: as above Pearl Global Industries Umi~ed corp. Office: Pearl Tower, Plot No. 51, Sector-32, Gurugram -122001, Haryana (India) T: +91-124-4651000 I E: info@pearlglobal.com CIN: L7 4899Dl1989PLC036849 Regd. Office: C-17 /1, Paschimi Marg, Vasant Vihar, New Delhi -110057 Investor Presentation November 2022 Safe Harbour This presentation has been prepared by and is the sole responsibility of Pearl Global Industries Limited (the “Company”). By accessing this presentation, you are agreeing to be bound by the trailing restrictions. This presentation does not constitute or form part of any o

Exceptional loss

▪ This includes interest cost payable on advance refundable to DLF 105.7% 133.6% 133.1% 151.3% 8 Consolidated Balance Sheet as on 30th Sept,2022 Assets (INR CRS.) Non - Current Assets Property Plant & Equipment CWIP Goodwill Intangible assets Right of use asset Investment Properties Investment - Others Loans Other Financial Assets Deferred Tax Assets (Net) Non-Current Tax Assets (Net) Other Non Current Assets Current Assets Inventories Financial Assets (i)Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances (v) Loans Other Financial Assets Other current assets Total Assets Sep-22 599.9 282.9 21.4 19.1 1.1 114.8 58.9 53.5 1.4 17.7 5.7 23.0 0.4 1,051.0 480.5 30.0 153.8 150.0 36.7 28.3 22.5 149.2 1650.9 Mar-22 533.9 258.2 15.2 18.0 0.7 111.7 59.0 49.9 1.3 11.0 0.9 6.0 2.1 1,246.7 539.6 5.3 366.6 116.9 32.9 34.6 5.9 144.9 1780.6 Equity & Liabilities (INR CRS.) Total Equity Share Capital Reserves & Surplus Non Controlling Interest Non-Current Liabilities Fin

Increase in EBITDA Margin

▪ Gross margin percentage is lower because of change in product mix and it has no negative effect on EBITDA ▪ EBITDA has improved because of operating leverage, operational efficiency and reduction in other expenses as percentage of sales

Exceptional loss

▪ This includes interest cost payable on advance refundable to DLF 13 Standalone Balance Sheet as on 30th Sept,2022 Assets (INR CRS.) Non - Current Assets Property Plant & Equipment CWIP Goodwill Intangible assets Right of use asset Investment Properties Investment - Others Loans Other Financial Assets Deferred Tax Assets (Net) Other Non Current Assets Non Current Tax Assets (Net) Current Assets Inventories Financial Assets (i)Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances (v) Loans Other Financial Assets Other current assets Total Assets Sep-22 351.3 127.0 0.9 0.0 1.0 21.5 58.9 124.1 0.1 6.8 5.0 0.4 5.7 398.4 140.0 30.0 54.6 25.5 25.5 3.1 0.8 118.8 749.7 Mar-22 344.8 124.1 0.0 0.0 0.7 21.7 59.0 126.4 0.1 6.5 0.0 0.5 5.7 518.7 221.8 5.3 115.9 43.2 21.4 0.4 4.9 105.8 863.5 Equity & Liabilities (INR CRS.) Total Equity Share Capital Reserves & Surplus Non Controlling Interest Non-Current Liabilities Financial Liabilities (i) Borrowings (ii) Lease Lia

Incorporation

Founded in 1987, Pearl Global is a leading apparel manufacturer offering end-to-end sustainable solutions to the fashion industry

Manufacturing Capability

Well-diversified and de-risked manufacturing base with 22 manufacturing units spread across 8 countries Total capacity to manufacture around 82 million units per year Everything from Fibre to Fashion