PDS Limited has informed the stock exchange regarding the Investor Presentation.

PDS/SE/2026-27/51 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: Investors Presentation for the announcement of the Financial Results for the quarter ended June 30, 2026, i.e., Q1-FY2026-27_ 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, 2026, i.e., Q1-FY2026-27 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 Group General Counsel & Company Secretary ICSI Membership No.: F-9530 Enclosed : As above INVESTOR UPDATE Q 1 F Y 2 7 A U G U S T 2 0 2 6 PDS LIMITED Safe Harbour The Presentation is to provide the general background information about the Company’s activities as at 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 recommendation that any investor should subscribe / purchase the company shares. The Company makes no representation or warranty, express or implied, as to, and does not accept any responsibility or liability with respect to, the fairness, accuracy, completeness or correctness of any information contained herein. This presentation may include certain “forward looking statements”. These statements are based on current expectations, forecasts and assumptions that are subject to risks and uncertainties which could cause actual outcomes and results to differ materially from these statements. Important factors that could cause actual results to differ materially from our expectations include, amongst others, general economic and business conditions in India and abroad, ability to successfully implement our strategy, our growth & expansion plans and technological changes, changes in the value of the Rupee and other currencies, changes in the Indian and international interest rates, change in laws and regulations that apply to the Indian and global apparel industries, increasing competition, changes in political conditions in India or any other country and changes in the foreign exchange control regulations in India. Neither the company, nor its Directors and any of the affiliates or employee have any obligation to update or otherwise revise any forward-looking statements. The readers may use their own judgment and are advised to make their own calculations before deciding on any matter based on the information given herein. No part of this presentation may be reproduced, quoted or circulated without prior written approval from PDS Ltd. Figures have been rounded off to the nearest Cr/Mn except otherwise stated Previous period figures have been re-grouped/ reclassified wherever necessary, to confirm to current period's classification and the impact of the same is not considered to be material. KEY HIGHLIGHTS OF THE PERFORMANCE OVERVIEW QUARTER Table of 0 4 / 0 9 1 0 / 1 4 Contents KEY BU S INES S U P DAT ES ABOUT PDS 1 5 / 1 7 1 8 / 2 6 Key Highlights of the Quarter 0 1 / KE Y HI G HLI G HTS & F I N A N CI A L SN A PSHOT 0 2 / R E VE N U E BR E A K U P PDS LIMITE D Growth Momentum Continues, Driven by Focused Execution & Stronger Fundamentals 1. Clocked GMV of ₹5,146crs (US$543) million, up 11% YoY, reflecting continued momentum across the platform 2. Order Book as of early July stood at approximately ₹6,095crs (US$644 million), an increase of 23% YoY, providing healthy revenue visibility for the coming quarters 3. Topline grew 15% YoY, with 63bps improvement in gross margin & PAT of ₹29crs (US$3mn), growth of 43% Y-o-Y 4. Net Working Capital improved to 1 day, supported by disciplined working capital management, continuous monitoring and increased use of factoring to accelerate collections 5. Net debt reduced to ₹29crs (US$3 million), representing a 73% reduction from FY26 levels, reflecting stronger cash generation and prudent capital allocation 6. New verticals headed towards profitability, requisite rationalization executed 7. Strategic milestones achieved during the quarter; i. Won key customer mandates – Family Dollar, leading French Retailer, Pentland Brands with annual business potential of US$330 million ii. Partnered with Busana Apparel Group to augment manufacturing capabilities especially customer portfolio and management thereof 5 INVESTOR UPDATE | Q1 FY27 PDS LIMITE D Management Commentary & Outlook (Q1FY27) "The year has begun with encouraging momentum across our platform, supported by broad-based growth in GMV, revenues, a strong order book that provides healthy visibility for the quarters ahead & overall margin improvement. Beyond the financial performance, we continued to strengthen our strategic positioning through new customer wins and the Busana partnership, further enhancing our global manufacturing network. As sourcing strategies continue to evolve globally, PDS remains well positioned to help customers build more agile, diversified and resilient supply chains." 6 INVEISNTVOERS TPORRE SUEPNDTAATTEI O|N Q |1 QF1Y 2F7Y27 PDS LIMITE D Management Commentary & Outlook (Q1FY27) "The quarter marks another step in strengthening the financial foundation of PDS. Through disciplined cash management and tighter working capital controls, we improved net working capital to 1 day and reduced net debt by 73%, resulting in a significantly stronger balance sheet. We are progressing well on our path to take new investments towards profitability; portfolio rationalization is on track. Alongside this, we have begun implementing our digital and AI transformation roadmap, which will redefine how we operate across the value chain. These initiatives are expected to improve productivity, enhance operating leverage, optimize capital allocation and reinforce our ability to deliver sustainable, profitable growth over the long term." 7 INVEISNTVOERS TPORRE SUEPNDTAATTEI O|N Q |1 QF1Y 2F7Y27 PDS LIMITE D Performance Snapshot & Key Financial Metrics (Q1 FY27) Revenue up 15%, PAT up 43%, Net Debt down 73% ₹ IN CR AND $ IN MN, UNLESS MENTIONED OTHERWISE PAT ATTR. TO GMV REVENUE PAT EQUITY ₹5,146 ₹3,444 ₹29 ₹19 $ 543 $ 364 $ 3 · Margin 1% $ 2 11% 15% 43% 45% Y-o-Y Y-o-Y Y-o-Y Y-o-Y NET WORKING CASH FLOW FROM ROCE (EX-NEW NET DEBT CAPITAL DAYS OPERATIONS VERTICALS) 1 day ₹29 ₹151 26% ($3) ($16) Down from ~4 days in FY26 Down 73% from FY26 level Strong operating conversion Reported ROCE 19% 0.02x Note: Growth, margins are based on ₹ values Net Debt/EBITDA Net Debt/Equity 8 INVEISNTVOERS TPORRE SUEPNDTAATTEI O|N Q |1 QF1Y 2F7Y27 PDS LIMITE D Revenue Break–up: Geography & Category (Q1 FY27) Americas leading with 48% growth GEOGRAPHY WISE SPLIT CATEGORY WISE SPLIT % Share % Growth % Share % Growth Y-o-Y Y-o-Y 39% 34% Men’s UK 8% 19% 43% Wear 34% Women’s 33% Europe 21% 4% Wear 25% 28% Americas Children 48% 40% 20% Wear Asia & Middle Essentials 6% East & Others -14% 4% & Others 42% Q1 FY27 Q1 FY26 Q1 FY27 Q1 FY26 Note: (I) Revenue Breakup based on Broad Estimates, adjusted for inter-co eliminations (II) Americas includes USA, Mexico, Canada, Bolivia, Costa Rica (III) Others includes Chile, Brazil, Ecuador, El Salvador, Morocco, Panama, Peru & South Africa (IV) Geographies have been regrouped (V) Graphs are basis INR values 9 INVESTOR UPDATE | Q1 FY27 Performance Overview 0 3 / P ROF I T & LOSS STATE M E N T 0 4 / BA L A N C E SHE E T 0 5 / SE G M E N TA L P E R F OR M A N C E PDS LIMITE D Profit and Loss (CONSOLIDATED IN ₹ CRS) Revenue up 15% with PAT growth of 43% ₹ IN CR AND $ I [Showing first 8,000 characters — download PDF for full document]