General Updates

PEARL GL5BAL ......, Exceeding Expectations ... Always PGIL/SE/2026-27/72 Date: November 05, 2026 THE GENERAL MANAGER THE GENERAL MANAGER, DEPARTMENT OF CORPORATE SERVICES – CRD LISTING DEPARTMENT BSE LIMITED NATIONAL STOCK EXCHANGE OF INDIA LTD. 1ST FLOOR, NEW TRADING RING “EXCHANGE PLAZA”, PLOT NO. C- 1, ROTUNDA BUILDING, P. J. TOWERS G-BLOCK, BANDRA - KURLA COMPLEX, DALAL STREET, FORT, BANDRA (E), MUMBAI – 400 001 MUMBAI - 400 051 BSE Scrip Code - 532808; NSE Symbol - PGIL Sub: Outcome of meeting of the Board of Directors of Pearl Global Industries Limited (“the Company”) in terms of the provisions of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, We would like to inform that the Board of Directors of the Company at its Meeting held today i.e. November 05, 2026, have inter-alia, considered and approved the following: 1. Un-audited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026, as recommended by the Audit Committee. Further, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, please find enclosed herewith Un-audited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026, along with Limited Review Report issued by the Statutory Auditors of the Company. 2. Declared the 1st Interim Dividend of Rs. 5/- per equity share i.e. 100% on face value of Rs. 5/- each for the Financial Year 2026-27. Such Dividend will be paid within 30 days from the date of declaration to those Members entitled thereto. Record Date is fixed on Friday, November 13, 2026, for the purpose of determining entitlement of the Members for such Interim Dividend. The Board Meeting commenced at 5:30 PM and concluded at 07:05 PM. You are requested to take the same on your records. Thanking you, Yours faithfully, For Pearl Global Industries Limited (Shilpa Saraf) Company Secretary & Compliance Officer ICSI Mem. No. A23564 Encl: as above Pearl Global Industries Limited Regd. & Corp. Office: Pearl Tower, Plot No. 51, Sector-32, Gurugram – 122001, Haryana (India) Tel: +91-124-4651000 l E: info@pearlglobal.com CIN: L74899HR1989PLC140150 w w w . p e a r l g l o b a l . c o m S.R. DINODIA & Co. CHARTERED ACCOUNTANTS K-39 Connaught Place, New Delhi-110001 INDIA Ph.: +91-(0)11-4370 3300 Independent Auditor's Review Report on Unaudited Quarterly and Year to Date Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors of Pearl Global Industries Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Pearl Global Industries Limited ("the Company") for the quarter ended September 30, 2026 and year to date results for the period from April O1 , 2026 to September 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended ("the Regulation"), including relevant circulars issued by SEBI from time to time ("the Circulars"). 2. This Statement is the responsibility of the Company's Management and has been approved by the Board of Directors of the Company. The Statement has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind AS 34), "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 ("the Act") as amended, read with relevant rules issued there under, the Circulars and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ("Ind AS") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circulars, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R Dinodia & Co. LLP Chartered Accountants, Firm Registration Number 001478N/N500005 (Sandeep Dinodia) Partner Membership No. 083689 6mtf Kvw 99, loo33b'8Cf uo,N: Place of Signature: New Delhi Date: November 5, 2026 E-mail : srdinodia@srdinodia.com Website : www.srdinodia.con; LLPIN : AAB-7484 S.R. DINODIA & Co. CHARTERED ACCOUNTANTS K-39 Connaught Place, New Delhi-110001 INDIA Ph.: +91-(0)11-4370 3300 Independent Auditor's Review Report on Unaudited Quarterly and Year to Date Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). The Board of Directors of Pearl Global Industries Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results ("the statement") of Pearl Global Industries Limited ("the Holding Company") and its subsidiaries (the Holding Company and its Subsidiaries together referred to as "the Group") for the quarter ended September 30, 2026 and consolidated year to date results for the period from April 01, 2026 to September 30, 2026 ("the Statement"), being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Regulation"), including relevant circulars issued by SEBI from time to time ("the Circulars"). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013, as amended read with relevant rules issued thereunder, the Circulars and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI [Showing first 8,000 characters — download PDF for full document]