PDS Limited

rs,

400051 Scrip Symbol: PDSL Corporate Relationship Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 Scrip Code: 538730 Re: ISIN - INE111Q01021 Sub: Investors Pre

19%

Growth Momentum and Measures Underway to Augment Profitability 1. 2. 3. GMV Growth : Recorded a 19% Y-o-Y increase in GMV, driven by sustained customer engagement and strong execution across key mar

₹2,999

gement and strong execution across key markets Revenue Performance : Delivered topline revenue of ₹2,999crs, reflecting a 14% Y-o-Y growth, supported by healthy volumes and repeat business momentum Gros

14%

ion across key markets Revenue Performance : Delivered topline revenue of ₹2,999crs, reflecting a 14% Y-o-Y growth, supported by healthy volumes and repeat business momentum Gross Margins : Declined

139bps

o-Y growth, supported by healthy volumes and repeat business momentum Gross Margins : Declined by 139bps from 20.8% in Q1 FY25 to 19.4% in Q1FY26; Impact of market disruptions & implications thereof on c

20.8%

supported by healthy volumes and repeat business momentum Gross Margins : Declined by 139bps from 20.8% in Q1 FY25 to 19.4% in Q1FY26; Impact of market disruptions & implications thereof on customers 4

19.4%

volumes and repeat business momentum Gross Margins : Declined by 139bps from 20.8% in Q1 FY25 to 19.4% in Q1FY26; Impact of market disruptions & implications thereof on customers 4. Inspite of retail

rs 4

20.8% in Q1 FY25 to 19.4% in Q1FY26; Impact of market disruptions & implications thereof on customers 4. Inspite of retailers going under administration/facing operating challenges our credit recovery i

₹5,200

g challenges our credit recovery is robust 5. Order Book Momentum : Confirmed order book stood at ₹5,200 cr growth of 8% compared to same period last year 6. Operating Cash flow at ₹256crs in Q1 FY26 vs –

8%

dit recovery is robust 5. Order Book Momentum : Confirmed order book stood at ₹5,200 cr growth of 8% compared to same period last year 6. Operating Cash flow at ₹256crs in Q1 FY26 vs –ve ₹37crs in FY

₹256

r book stood at ₹5,200 cr growth of 8% compared to same period last year 6. Operating Cash flow at ₹256crs in Q1 FY26 vs –ve ₹37crs in FY2025 7. Macroeconomy & Trade Dynamics : Global economic uncertain

₹37

growth of 8% compared to same period last year 6. Operating Cash flow at ₹256crs in Q1 FY26 vs –ve ₹37crs in FY2025 7. Macroeconomy & Trade Dynamics : Global economic uncertainty continues to pose chal

“GMV Growth : Recorded a 19% Y-o-Y increase in GMV, driven by sustained customer engagement and strong execution across key markets Revenue Performance : Delivered topline revenue of ₹2,999crs, reflecting a 14% Y-o-Y growth, supported by healthy volumes and repeat business momentum Gross Margins : Declined by 139bps from 20.8% in Q1 FY25 to 19.4% in Q1FY26; Impact of market disruptions & implications thereof on customers 4.”

“Operating Cash flow at ₹256crs in Q1 FY26 vs –ve ₹37crs in FY2025 7.”

“Down 13% Q1 FY26 vs Q4 FY25 BCG Cost Optimization i.”

“₹30cr savings potential in FY26 & ₹60cr thereafter in FY27 1.”

“Target to cut 50% losses in next 18 months 1.”

“First objective is to arrest any increase in interest cost 8 / I N V E S T O R P R E S E N T A T I O N | Q 1 F Y 2 6 P D S L I M I T E D Measures Underway for Cashflow/Balance Sheet Augmentation Cash Flow from Operations in Q1 FY26 is ₹256cr vs Outflow of ₹37cr in FY25 Sr No Measures/Initiatives Progress Thus Far Outlook 1 Capex 1.”

“Atleast 50% lower at ₹70cr vs ₹144cr in FY25 1.”

“Down 70% from ~₹60cr in Q4 FY25 to ~₹10cr in Q1 FY26 2.”

“In Q1 capex capped at ~15% of FY26 outlook Sale of stake in Digital Ecom with realisation of ₹8.4cr.”

“Targeting ₹15cr realisation to materialise in FY26 50% reduction in investment in 2025-26 Expected to be ₹17cr in FY26 vs ₹30cr in FY25 3.”

Sub

1

Key Highlights

1

Note

1

Implementation Status

1

Sub

Investors Presentation for the announcement of the Financial Results for the quarter ended June 30, 2025, i.e., Q1 – FY2025-26 - Earnings Release Dear Sir/ Madam, Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Investors’ Presentation of PDS Limited for the announcement of the Financial Results for the quarter ended on June 30, 2025, i.e., Q1 – FY2025-26- Earnings Release. We request you to kindly take the above information on record for the purpose of dissemination to the shareholders. Thanking you, Yours faithfully, for PDS Limited Abhishekh Kanoi Head of Legal & Group Company Secretary ICSI Membership No.: F-9530 Encl.: As above INVESTOR PRESENTATION Q 1 F Y 2 6 J U L Y 2 0 2 5 I N V E S T O R P R E S E N T A T I O N | Q 1 F Y 2 6 P D S L I M I T E D Safe Harbour The Presentation is to provide the general background information about the Company’s activities as a t the date of the Presentati

Key Highlights

Sustaining the Growth Momentum and Measures Underway to Augment Profitability 1. 2. 3. GMV Growth : Recorded a 19% Y-o-Y increase in GMV, driven by sustained customer engagement and strong execution across key markets Revenue Performance : Delivered topline revenue of ₹2,999crs, reflecting a 14% Y-o-Y growth, supported by healthy volumes and repeat business momentum Gross Margins : Declined by 139bps from 20.8% in Q1 FY25 to 19.4% in Q1FY26; Impact of market disruptions & implications thereof on customers 4. Inspite of retailers going under administration/facing operating challenges our credit recovery is robust 5. Order Book Momentum : Confirmed order book stood at ₹5,200 cr growth of 8% compared to same period last year 6. Operating Cash flow at ₹256crs in Q1 FY26 vs –ve ₹37crs in FY2025 7. Macroeconomy & Trade Dynamics : Global economic uncertainty continues to pose challenges. US tariff and UK FTA are impacting trade flows, customers getting severely impacted. Taking time to close

Note

*Based on gross capital employed | Consolidated ROCE based on net capital employed PDS Consolidated numbers above are post eliminations | Growth and Margins are based on ₹ figures. Regrouping capital employed between sourcing and manufacturing hence not comparable with prior periods 1 9 / ₹144 ₹74 TREASURY INVESTMENTS (30%) REAL ESTATE & OTHERS(1) (15%) ₹263 PDS VENTURES (54%) Note: (1) Excludes HK real estate property used for operating purposes at a book value of ₹26cr and recently acquired UK property book value of 176crs which is intended for operating purposes I N V E S T O R P R E S E N T A T I O N | Q 1 F Y 2 6 03 Other Updates 0 8 / G L O B A L M I N I M U M T A X 0 9 / O T H E R U P D A T E S I N V E S T O R P R E S E N T A T I O N | Q 1 F Y 2 6 P D S L I M I T E D Global Minimum Tax of 15% in FY25-26 – Overall ETR – 24% BEPS 2.0 - Base Erosion Profit Shifting (BEPS) • Applicability: Applies to Multinational Enterprises (MNE) with consolidated revenue > €750 million • • Countr

Implementation Status

• UK & Germany: Effective 1 April 2024 – No impact on PDS • UAE & Hong Kong: Effective 1 April 2025 – Provisions made in Q1 FY26 • India & Mauritius: Not yet implemented • Tax Base: Based on book profits, not tax books • Minimum tax applies to profits in low-tax jurisdictions like UAE and HK, even with Free Zone or offshore status • Top-up Tax (TUT) applies where effective tax rate (ETR) < 15% • Estimated Impact (Q1 FY26): • UAE and HK entities to contribute top-up taxes, subject to jurisdiction-level ETR shortfall 2 1 / I N V E S T O R P R E S E N T A T I O N | Q 1 F Y 2 6 P D S L I M I T E D Knit Gallery’s Acquisition to Strengthen Manufacturing Business in India Post Merger Integration Update Driving Production Planning Process Migration from IGAAP to IndAS IT & ERP Systems Integration Resource Planning Integration Efforts Customer Connects Alignment with PDS Policies & Best Practices HR Integration Transitioning Business from Firm to Company About Knit Gallery ➢ Manufacturer and ex