PDS Limited has informed the stock exchange regarding the outcome of Board Meeting.

PDS/SE/2026-27/50 August 7, 2026 Listing Department Corporate Relationship Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1 Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (E), Dalal Street, Mumbai - 400051 Mumbai- 400001 Scrip Symbol: PDSL Scrip Code: 538730 Re: ISIN - INE111Q01021 Sub: Outcome of Board Meeting Dear Sir/ Madam, Pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’), we hereby inform that the Board of Directors of the Company at their meeting held today i.e., on August 7, 2026, has inter alia, considered and approved the following: 1. Financial Results Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026. We are enclosing herewith as Annexure I the following: a. Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026; b. Limited Review Report issued by Statutory Auditors of the Company. A QR Code, along with the web-link to the aforesaid Unaudited Financial Results, will be published in the newspapers in accordance with the SEBI Listing Regulations. The Meeting of the Board of Directors of the Company commenced at 5:00 PM (IST) and concluded at 6:15 PM (IST). Kindly take the above information on record. Thanking you, Yours faithfully, for PDS Limited Abhishekh Kanoi Group General Counsel & Company Secretary ICSI Membership No.: F-9530 Enclosed.: As above Annexure - I Walker Chandiok & Co LLP 5th Floor, 65/2, Block “A”, Bagmane Tridib, Bagmane Tech Park, CV Raman Nagar, Bengaluru 560093 Karnataka, India T +91 80 4243 0700 F +91 80 4126 1228 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of PDS Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of PDS Limited (‘the Company’) which includes the PDS Multinational Fashions ESOP Trust (‘the trust’) for the quarter ended 30 June 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. The Statement, which is the responsibility of the Company’s management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. 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 the Standards on Auditing specified under Section 143(10) of the Act, 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. Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification Offices in Ahmedabad, Bengaluru, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Hyderabad, Indore, Kochi, Kolkata, Mumbai, number AAC-2085 and has its registered New Delhi, Noida and Pune office at L-41 Connaught Circus, Outer Circle, New Delhi, 110001, India 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 Ind AS 34, prescribed under Section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Digitally signed LOKESH by LOKESH KHEMKA KHEMKA Date: 2026.08.07 18:52:03 +05'30' Lokesh Khemka Partner Membership No.: 067878 UDIN: 26067878TLWWLN7227 Bengaluru 7 August 2026 Chartered Accountants Walker Chandiok & Co LLP 5th Floor, 65/2, Block “A”, Bagmane Tridib, Bagmane Tech Park, CV Raman Nagar, Bengaluru 560093 Karnataka, India T +91 80 4243 0700 F +91 80 4126 1228 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of PDS Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement’) of PDS Limited (‘the Holding Company’) which includes the PDS Multinational Fashions ESOP Trust (‘the trust’) and its subsidiaries (the Holding Company, the Trust and its subsidiaries together referred to as ‘the Group’), its associates and joint ventures (refer Annexure 1 for the list of subsidiaries, associates and joint ventures included in the Statement) for the quarter ended 30 June 2026 , 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) (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. 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 the Standards on Auditing specified under Section 143(10) of the Act, 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 Listing Regulations, to the extent applicable. Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification Offices in Ahmedabad, Bengaluru, Chandigarh, Chennai, [Showing first 8,000 characters — download PDF for full document]