Slide 1: Investor Presentation Q1 FY26
INVESTOR PRESENTATION Q1FY26 J ULY 2 0 2 5 INVESTOR PRESENTATION | Q1 FY26
Slide 2: Safe Harbour
PDS LIMITED Safe Harbour The Presentation is to provide the general background information about the Company’s activities as a t the date of the Presentation. The information contained herein is for general information purposes only and based on estimates and should not be considered as a recommenda
Slide 3: Table of Contents
01 KEY HIGHLIGHTS 02 P E R F O RM A NC E OVERVIEW 04 / 12 13 / 19 Table of Contents 03 OT H E R U P DAT E S 20 / 22 INVESTOR PRESENTATION | Q1 FY26
Slide 4: Key Highlights
01 Key Highlights 01/ KEY HIGHLIGHTS & FINANCIAL SNAPSHOT 02/ M E A S U R E S U N D E R WAY F O R P R O F I TA B I L I T Y A N D C A S H F LO W A U G M E N TAT I O N INVESTOR PRESENTATION | Q1 FY26
Slide 5: Key Highlights: Sustaining the Growth Momentum
PDS LIMITED Key Highlights: Sustaining the Growth Momentum and Measures Underway to Augment Profitability 1. GMV Growth : Recorded a 19% Y-o-Y increase in GMV, driven by sustained customer engagement and strong execution across key markets 2. Revenue Performance : Delivered topline revenue of ₹2,999
Slide 6: Financial Snapshot (Q1 FY26)
PDS LIMITED Financial Snapshot (Q1 FY26) ₹ IN CR UNLESS MENTIONED OTHERWISE GMV REVENUE PAT NET DEBT/EBITDA ROCE ₹4,634 ₹2,999 ₹20 0.7X 27% N o r ma l i s e d 19% 14% -36% 19% YoY YoY YoY Reported Note: Growth, margins, ROCE and ROE are based on ₹ values | ROCE is based on Net Capital Employed 06/ I
Slide 7: Measures Underway for Profitability Augmentation
PDS LIMITED Measures Underway for Profitablity Augmentation Sr Measures/Initiatives Progress Thus Far Outlook No 1. ~₹40cr reduction (25-30%) during the Investment Through P&L 1. Down 13% Q1 FY26 vs Q4 FY25 entire year vs ₹162crs LY 1 related primarily to New 2. Thereby enable 5% improvement in Vert
Slide 8: Measures Underway for Profitability Augmentation
PDS LIMITED Measures Underway for Profitablity Augmentation Sr Measures/Initiatives Progress Thus Far Outlook No 1. Incurred combined loss of ₹ 34cr in FY Design Arc, Twins Grupo & Jcraft being merged with 25 another existing large verticals 2. Target to cut 50% losses in next 18 months 1. Pipeline
Slide 9: Measures Underway for Cashflow/Balance Sheet Augmentation
PDS LIMITED Measures Underway for Cashflow/Balance Sheet Augmentation Cash Flow from Operations in Q1 FY26 is ₹256cr vs Outflow of ₹37cr in FY25 Sr Measures/Initiatives Progress Thus Far Outlook No 1. Down 70% from ~₹60cr in Q4 FY25 to ~₹10cr in Q1 FY26 1 Capex 1. Atleast 50% lower at ₹70cr vs ₹144c
Slide 10: QIP Proceeds Utilization - Update
PDS LIMITED QIP Proceeds Utilization - Update Net Proceeds ₹411cr Cash & Investments Knit Gallery Debt Repayment in Hand Acquisition ₹278cr ₹108cr ₹24cr Represents upfront consideration, deferred consideration payable of ₹16cr subject to achievement of * milestones As we optimize working capital and
Slide 11: Navigating Through Current Market Disruption & Gearing up for Upcoming Opportunities
PDS LIMITED Navigating Through Current Market Disruption & Gearing up for Upcoming Opportunities PDS TTM Sales Geographic Spread ₹12,956cr Americas UK Europe Rest of the world % of Sales 17% 38% 33% 12% Impact in last 6 months & Medium Low Low Insignificant Coming 3 months Inherent Impact of China d
Slide 12: Initiatives Underway in IT & Digital Domain
PDS LIMITED Initiatives Underway in IT & Digital Domain Aimed at Process Efficiencies Across Value Chain Achieved ISO 27K Securing data & digital assets COSTING TOOL INDUSTRY 4.0 Mobile solution for In-house costing Supplier Plan & Monitor the 3rd party tool driving onboarding in real-time factories
Slide 13: Performance Overview
02 Performance Overview 03/ REVENUE BREAKUP 04/ P R O F I T & LO S S S TAT E M E N T 05/ PERFORMANCE BEFORE INVESTMENTS 06/ BALANCE SHEET 07/ S E G M E N TA L P E R F O R M A N C E INVESTOR PRESENTATION | Q1 FY26
Slide 14: Continued Growth Trajectory Across Customers, Services & Geographies
PDS LIMITED Continued Growth Trajectory Across Customers, Services & Geographies Q1FY26 over Q1FY25 a. Witnessed robust growth of +15% yoy in top 10 customers 01 b. Contributing to ~60% of sales a. Next 10 delivered +115% growth yoy 02 b. Contributing to ~12% of sales 03 a. SAAS catered to GMV of ~₹
Slide 15: Revenue Break-up: Geography & Category (Q1 FY26)
PDS LIMITED Revenue Break-up: Geography & Category (Q1 FY26) Growth Witnessed Across Geographies and Categories GEOGRAPHY WISE SPLIT CATEGORY WISE SPLIT % Share % Growth % Share % Growth Y-o-Y Y-o-Y 43% 35% UK 13% Men’s 0.5% 40% Wear 37% 31% Women’s 36% Europe -4% 5% 34% Wear 36% Americas 20% Childr
Slide 16: Profit and Loss (Consolidated in ₹ Crs)
PDS LIMITED Profit and Loss (CONSOLIDATED IN ₹ CRS) QUARTER ENDED PARTICULARS (₹ IN CRS., UNLESS MENT IONED OT HERWISE) GROWTH (%) GROWTH (%) C O M M E N TA R Y 30-Jun-25 30-Jun-24 31-Mar-25 Y-o-Y Q-o-Q Gross Merchandise Value 4,633.5 3,898.4 19% 5,006.7 -7% • GMV increased by 19% y-o-y to ₹4,634crs
Slide 17: Investment in New Verticals
PDS LIMITED Investment in New Verticals (FIGURES IN ₹ CRS) Down 10% Compared to Q1FY25 Q1 Q1 GROWTH SNO KEY FOCUS AREAS OF GROWTH PARTICULARS (₹ IN CR, UNLESS MENTIONED OTHERWISE) FY26 FY25 FY 26 FY 25 (Y-O-Y) Design Led Sourcing Total Revenue 2,999.4 2,621.1 14% 1 (Flipkart, Myntra, Primark India,
Slide 18: Balance Sheet (Consolidated in ₹ Crs)
PDS LIMITED Balance Sheet (CONSOLIDATED IN ₹CRS) PARTICULARS AS ON PARTICULARS AS ON (₹ IN Crs., UNLESS MENTIONED OTHERWISE) 30-Jun-25 31-Mar-25 (₹ IN Crs., UNLESS MENTIONED OTHERWISE) 30-Jun-25 31-Mar-25 Non-Current Assets 1,405 1,226 Inventory Days 16 18 Current Assets 3,309 3,512 Debtor Days 49 5
Slide 19: Segmental Performance at a Glance Q1 FY26
PDS LIMITED Segmental Performance AT A GLANCE Q1 FY26 ₹ IN CRORE, UNLESS MENTIONED OTHERWISE S OURCIN G MAN UFACT U RIN G PDS VEN TURES PDS AN D OTHERS CON S OLIDAT E D INVESTMENT IN PDS VENTURES, REAL ESTATE & OTHERS REVENUE REVENUE REVENUE REVENUE Y-o-Y Growth % Y-o-Y Growth % Y-o-Y Growth % Y-o-Y
Slide 20: Other Updates
03 Other Updates 08/ G LO B A L M I N I M U M TA X 09/ OT H E R U P DAT E S INVESTOR PRESENTATION | Q1 FY26
Slide 21: Global Minimum Tax of 15% in FY25-26 – Overall ETR – 24%
PDS LIMITED 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 • Country-Level Tax Rule: 15% minimum tax applies at jurisdiction level, not entity
Slide 22: Knit Gallery’s Acquisition to Strengthen Manufacturing Business in India
PDS LIMITED Knit Gallery’s Acquisition to Strengthen Manufacturing Business in India Post Merger Integration Update Driving About Knit Gallery Migration from IT & ERP Production IGAAP to Systems Planning ➢ Manufacturer and exporter of knitwear apparel products catering to men, IndAS Integration Proc
Slide 23: Thank You
C O N TA C T U S THANK YOU PDS LIMITED Unit No.971, Solitaire Corporate Park, Andheri-Ghatkopar Link Road, Andheri (E), Mumbai-400093, Maharashtra, India CIN: L18101KA2011PLC094125 Tel.: +91-22-41 441 100 Email: investors@pdsltd.com INVESTOR PRESENTATION | Q1 FY26