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POS Multinational Fashions Limited Regd Ollice:"758 & 7 59" 2nd Floor 19th main, Sector 2, HSR Layout, Bengaluru, Karnataka 560102 (CIN:L 18101 KA2011 P C094125), Tel : 08067653000, Webs~e :

Yoar Year Quarter Quartor No Ended Ended Endod Ended Ended Ehded Ended 31032018 31122017 31032017 31032018 31032017 31032018 31 122017 (Audited) (Unaudited) (Audltod) (Audited) (Audited) (Audltod)

1 POS Multinational Fashions Limited Regd Ollice:"758 & 7 59" 2nd Floor 19th main, Sector 2, HSR Layout, Bengaluru, Karnataka (CIN:L KA2011 P C094125), Tel : , Webs~e : wwwpdsmultlnationalcom Eman : investors@pdsmulunationalcom STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2018 Consolldatod SI Quarter Q uartor Particulars Quarter Yoar Year Quarter Quartor No Ended Ended Endod Ended Ended Ehded Ended (Audited) (Unaudited) (Audltod) (Audited) (Audited) (Audltod) (Unaudited) lncomo from Operations I Ne t Sales/ Income from Operalions 150, ,57360 II Other Income 134, , , Ill Total tncomo from oporatlons (l+ll) , , , ,26262 IV Expon&os 134, , , , a) Cost of material consumed 8, ,01886 b) Purchase of stock in trade 2, , , , ,02409 c) Changes in inventories of finished goodswork in progress and ,40731 stock,n trade ( 1,02954) 127 (1,30589) (17184) d) Excise Duty e) Employee benefits expense 0 8, ,63498 I) Depreciation 6, , , g Finance Cost , , h O ther Expenses , , , , ,38646 Total Expenses (IV) 33, , , , , , , , V Profit from oporatlons before exceptional items and taxes (IllIV) 2, , , , (321 5) VI Exceptional Items Vlt Profit from oporatlons bofore taxes {VVt) 2, , , VIII Tax Expanse 4, (3215) a Curren t Tax b Deferred Tax (984) Tot al Tax Expense (981) IX Profltl(Loss) before share of Profltl(toss) of Assoclates(VIIVIIU (981 ) 1,055n ,08376 X 4,03347 Add: Shere of ProliV(Loss) of Associates (15672) (14038) (10163) (13048) XI Not Profit for the poriod (IXXI (1 8703) 1, ,95328 XII 3,84644 Other Comprohensivo lncomo for tho poriod (2234) (a) Items that will not be reclassified to profit or loss 1572 (066) (057) 1375 (231) (b) Tax(benefit)/expense on items thal will not be reclass,foed lo 1572 (329) profit and loss (4 40) (379) 072 (c) Items that will be reclassified to profot or loss (440) 102 (26823) (113843) (9404) (2,39335) (d) Tax(benefit)/expense on items that will be reclassified to profit and loss To tal othor comprohonstve Income for t ho period (25691) (1,13883) (8408) (2,39495) XIII Total Comprohonslvo income for tho period (Xl+XII) 1132 (227) (36080) 1, ,45149 XIV Not Profit for tho period attributable to (2461) Owners of the Company (54573) (642 39) (78425) 1,43337 Non Controllng Interest 1, , , , xv Total Comprohensi11c Income for tho period attributable to Owners of the Company Non Controllng Interest (1,52991) (90683) (60433) 1, , , Standalone Quartor Ended (Audited) (057) 0 18 (040) m~,,,,""""_ Year Yoar Ended Ended (Audited) (Audltod) ( t, 1, , , , , , , , (231) (3 79) (160) ~

Quarter Quarter Quartor Yoar Yoar Quartor Quartor Quarter Yoar Yoar Endod Ended Ended Ended Endod Ended Endod Endod Endod Endod SI Particulars 31032018 31 122017 31032017 31032018 31032017 31 032018

2,60467 2,60467 (Face value of,1 QIeach) 260467 2,60467 2,60467 2,60467 2,60467 XVII Earning Per Sharo (boforo extraordinary ltomsl(ln t ) (o"10 each) (not annualised): (a) Basic 139 (210) (2 47)

2 Quarter Quarter Quartor Yoar Yoar Quartor Quartor Quarter Yoar Yoar Endod Ended Ended Ended Endod Ended Endod Endod Endod Endod SI Particulars No (Audltod} (Unaudltod) (Audltod) (Audltod) (Audltodl (Audltod) (Unaudltod) IAudltod) (Audited) (Audltod) XVI Paidup oqulty share capital 2, , , , ,60467 (Face value of,1 QIeach) , , , ,60467 XVII Earning Per Sharo (boforo extraordinary ltomsl(ln t ) (o"10 each) (not annualised): (a) Basic 139 (210) (2 47) (301) (009) (b} Dllu1od 139 (210} (247) (301) (009) XVIII Ea ming Por Share (aftor extraordinary ltemi;)(ln?) (of t 10 each) (not annualised) (a) Basic 139 (210) (247) (301) (009) (b) Diluted 139 (210) (247) (301) (009) Not os: The above re&ulls ware reviewed and recommended by the Audit CommlUee and then approved by the Board ol Direc1ors at their meeting held on May The financial results have been prepared in accordance with the pnnclpal and procedures of Indian Accounting Standards ("Ind AS ) as notified under the Companies (Indian Accounting standards) Rules2015 as specifted in sectt0n 133 of the Companies Act,2013 Theso Financial Statements hos been prepared In a<:eordance with the Companies (Indian Accounbng Standards) Rules, (IND AS) prescribed under section 133 of tho Companies Act 2013 and other recognised accounting practlccs and policies to the ex1ent applicable Beginning April 1, 2017, the Company has for the first time, adopted INDAS with transition date or Apnl The date of transition lo Ind AS Is April 1, 2016The Impact of transition has beon accounted for rn the opening reserves and the comparative period results havo been restated accordingly The flgures for l~e corresponding period/prevtous year have been regrouped/recasted whereever considered necessary lo make them comparable The figures of last quaner arc the balancing figures between audited figures in respect of the lull financial year and published year to date figures upto the third quaner of the current financial yoor Reconc11tntt0n or Net Profit after tax as previously reported under GAAP and Ind AS for the quarter ond yoar ended March 31, s as under: Standalono Consolldatod Partrculars Quarter Endod Yoar Endod Year Ended March 31, March 31, Quartor Endod March 31, March 31, Net orofit as oer orovious India GAAP ,84335 Ind AS Adiustments Deferred tax impact on above adiustments (081 (130 f Net orof1t for the oeriod under Ind AS ,64644 Other Comperehensive lncome/(lossl (040 ( ) (2,39495 Total Comoerhens1ve Income es oer Ind AS ) 1, The abovo reconciliation of net profit after tax under Ind AS of the corresponding quarler with net profit reported under prov,ou~ GAAP has been reponed by the management 6 7 The audited results of the Company for the quarter and year en':lod March are available on the Comp:1ny's webs1le(wwwpdsmullinat1onalcom) and on the website of BSE(wwwbseindiacom) and NSE (wwwnsemdiacom) The figures for Ihe corresponding period have been regrouped/recasted/ rearranged wherever necessary to mako them comparable 8 The Company has identd1ed segments based on the business operations and tho segment information is nnnexed to these results (Rofor Annoxuro I: Sogmont Information) jj: on behtf the Board of Directors Place Gurugram Date : May ~) Director DIN:

Re portable Bualnoss Segmont Sogmont Rovonuo Sourcing Manufacturing Others Total Less: Inter Segment Revenue Not Segment Rovenuo Segment Results Profit /(Loss) before Tax and Interes t Sourcing

Lfabllllics Sourcing Manufacturing Others Total PDS Multinational Fashions Limited Regd Office:"758 & 759" 2nd Floor, 19th main, Sector 2, HSR Layou~ Bengaluru, Kamalaka 560102 (CIN;L 16101

3 Re portable Bualnoss Segmont Sogmont Rovonuo Sourcing Manufacturing Others Total Less: Inter Segment Revenue Not Segment Rovenuo Segment Results Profit /(Loss) before Tax and Interes t Sourcing Manufacturing Others Less: Inter Segment Profit Segment Operating Profit (Incl Othor Income) Less : Finance Cost Total Profit beforo T;ix Segmont Assets Sourcing Manufacturing Others Total Segment Lfabllllics Sourcing Manufacturing Others Total PDS Multinational Fashions Limited Regd Office:"758 & 759" 2nd Floor, 19th main, Sector 2, HSR Layou~ Bengaluru, Kamalaka (CIN;L KA2011PLC ), Tel : , Webslle : wwwpdsmuluna lionalcom, mvestors@pdsmj,!ltinatlonalcom Roportlng of Sogmont wlso Rovenue, RosullS, Assets and Llabllitlos (ConsolcatodJ Quarter % Quartor % Quarter "h Year Endod Endod Ended Endec ()1 8 (Auditod) (Unaudltod) (Audltod) (Audito l) 150, , ,61:511 6, , ,8119,32 1, , , ,S , , , , , , , , ,3=576 4, , , ,33754 (1,36442) 4654 (1,65245) (53165) 3052 (5,20202) (48729) , "344 (6550) 223 (4 1612) 5393 (74277) 4264 (1,0 444) 2, , ,5" OJO 2, , , ,4J , , , ,4<' n , , , , , ,7JO , , , ,00 166,CXl , , , , , , , , , ,e , , , ,62034 (Annexure1) 6 P~g (t In Lakhs) Year Endod (Audited) , , , , , ,76033 (1,05387) 1,89635 (2,751 87) 6, , , , , , , , , , ,74688 ~ % ,00 '

PDS Multinational Fashions Limite Regd Office "758 & 759" 2nd Floor 19th main, Sector 2, HSR Layout Bengaluru, Kamataka 560102 (CIN:L18101KA201 1PLC094 125) Tel : 08057653000, Website :

IAuditedl ASSETS (1) NonCurrent Assets (a) Property, plant and equipment 839998 2,57638 (b) Capital Work in Progress 3,04201 195417 (c) Investment Property 1417694 13,68797 (d) Intangible assets

4 PDS Multinational Fashions Limite Regd Office "758 & 759" 2nd Floor 19th main, Sector 2, HSR Layout Bengaluru, Kamataka (CIN:L18101KA201 1PLC ) Tel : , Website : wwwpdsmultinationalcom, investors@pdsmulbnabonalcom Statement of Audited Assets & Liabilities as at March 31, 2018 Consolidated Year Year Particulars Ended Ended /Auditedl IAuditedl ASSETS (1) NonCurrent Assets (a) Property, plant and equipment ,57638 (b) Capital Work in Progress 3, (c) Investment Property ,68797 (d) Intangible assets 4, (e)'lntangible assets under developmen 453 (f) Financial assets Investments Other financial assets (g) Deferred Tax Assets (h) Noncurrent Assets (I) Other non current assets Total NonCurrent Assets , ('{ in Lakhs) Standalone Year Year Ended Ended /Audited\ (Audited) 1, , , (2) Current Assets (a) Inventories (b) Financial assets Investments Trade receivables Cash and cash equivalents Othet Bank balances Other (c) Other current assets Total Current Assets Total Assets EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Total Equity (equity attributable to owners of the Company) NonControlling Interest Total Equity 6, ~ JO , , , , , , , , , , , , , , , , , , ,35364 Liabilities (1) NonCurrent Liabilities (a) Financial liabilit ies Borrowings Other financial l1ab1rties (other than those specified in ilem (a), to be specified (bl Provisions (c) Deferred Tax Liabihtres (Net) (d) Other noncurrent liabilities Total NonCurrent Liabilities , , , , ,40978 (2) Current Liabilities (a) Financial Liabilities Borrowings Trade payables Other financial liabrhties (bl Other current liabihtres (c) Provisions Current Tax Liabilities (Net) Total Current Liabilities Total Equity and Liabilities , , , , , , , , , , ,24255 Place : Gurugram Date : May

5 SI{ DINOI)IA & CHARTEr~ED ACCOUN K 39 Connaught Place New Dc'lltw11 Ph :J300 Fax +9H0)'11 lru;tependent Augitor's Beport on Quarte(l)t! Congolidated Financial Result& an~ Yea~ 10 Date results of the ComQ!n~ pursu1at to th! Regulation 33 of the SEBI (bistinq Opligations and Disclosure Reguiremeng) Begul1tions ro rhe Board of Directors of PDS Multinational Fashions Limited 1 We have audited the accompanying consolidated financial results of PDS Multinational Fash ions Limited (hereinafter referred to as "the Company") and its subsidiar)' (collectively referred to as 'the Group') for the quarter ended March 31, 2018 and the consolidated year to date results for the year ended March 31, 2018, attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulation, 2015 ("the Regulation"), as modified by Circular no CIR/CFO/FAC/62/2016 dated July 5, 2016 ("the Circular") The quarterly consolidated financial results are the derived figures between the audited figures in respect of the year ended March 31, 2018 and the published yearto date figures upto December 31, 2017, being the date of the end of the third quarter of the current financial year, which were subject to limited review The consolidated financial results for the quarter ended March 31, 2018 have been prepared on the basis of the consolidated financial results for the nine month period ended December 31, 2017, the audited annual consolidated financial statements as at and for the year ended March 31, 2018, and the relevant requirements of the Regulation and the Circular, which are the responsibility of the Company's Management and have been approved by the Board of Directors of the Company Our responsibility is to express an opinion on these consolidated financial results based on our review of the consolidated financial results for the nine month period ended December 31, 2017 which was prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 34, Interim Financial Reporting, specified under section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepting in India; our audit of the annual consolidated financial statements as at and for the year ended March 31, 2018 which was prepared in accordance with the accounting principles generally accepted in India, including Ind AS specified under Section 133 of the Cornpanies Act, 2013 (the 'Act'); and the relevant requirements of the Regulation read with the Circular 2 We conducted our audit in accordance with the auditing standards generally accepted in India Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial results are free from material misstatement (s) An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results An audit also includes assessing the accounting principles used and the significant estimates made by the management We believe that our audit provides a reasonable basis for our opinion srdinodia@srdinodia com Website : wwwsrdinodiacom LLPIN AAB7484 Pune Branch Office 11, Siddhatek Apartments 4th Floor, 95/8,Prabhat Road Opposite Lane No 11, Pune puneoffice@srdinodiacom Ph: +91(0)

6 3 We did not audit the financial statemr:1nl financial results fim1nclal rt~sul!s lakhs as at Marcl1 1, 2018 and total revenue of lakhs for tl1e ended The financial statements have audited by other auditors whose reporlt:1 have been furnished to us by the Management, and our opinion on the consolidated financial statements, in so far as it relates to the amounts and disclosures includecl h1 respect of subsidiary is based solely on the report of other auditor Our opinion on the consolidated financial results is not mentioned in respect of this matter with respect to our reliance on the work done by other auditor 4 In our opinion and to the best of our information and according to the explanations glv,tli;lfl to us, these consolidated quarterly and year to date financial results a) include yeartodate financial results of foreign subsidiary namely Multinatiof'lal Textile Group Limited b) are presented in accordance with the requirements of the Regulation read with the Circular in this regard: and c) give a true and fair view in conformity with the aforesaid Ind AS and other accounting principles generally accepted in India of the financial performance including other comprehensive income and other financial information for the quarter and year ended March 31, Further read with paragraph 1 above, we report that the figures for the quarter ended March 31, 2018 represents the derived figures between the audited figures in respect of the financial year ended March 31, 2018 and the published year to date figures upto December 31, 2017, being the date of the end of the third quarter of the current financial year, which were subjected to a limited review as stated in paragraph 1 above, as required under the Regulation read with the Circular For SR Dinodia & Co LLP Charterecl Accountants, Firm Registration Number N/N (Sandooii~V Partner Membership No Place of Signature Gurgaon Date May 29, 2018

7 SR DINODIA & Co LLP CHARTERED ACCOUNTANTS K39 Connaught Place New Oelhi110001!NOIA Ph +91(0) Fax +91(0i Independent Auditors Report on quarterly standalone financial results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To The Board of Directors of POS Multinational Fashions Limited 1 We have audited the accompanying quarterly standalone financial results of PDS Multinational Fashions Limited ('the Company') for the quarter ended March 31, 2018 and the year to date results for the year ended March 31, 2018, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Regulation"), read with SEBI Circular No CIR/CFD/FAC/62/2016 dated July 5, 2016 ("the Circulan The quarterly standalone financial results are the derived figures between the audited figures in respect of the year end~ March 31, 2018 and the published year to date figures upto December 31, 2017, being the date of the end of the third quarter of the current financial year, which were subject to limited review The standalone financial results for the quarter ended March 31, 2018 have been prepared on the basis of the standalone financial results for the nine month period ended December 31, 2017, the audited annual standalone financial statements as at and for the year ended March 31, 2018, and the relevant requirements of the Regulation read with the circular, which are the responsibility of the Company's Management and have been approved by the Board of Directors of the Company Our responsibility is to express an opinion on these standalone financial results based on our review of the standalone financial results for the nine month period ended December 31, 2017 which was prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 34, Interim Financial Reporting, specified under section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepting in India; our audit of the annual standalone financial statements as at and for the year ended March 31, 2018; and the relevant requirements of the Regulation read with the Circular 2 We conducted our audit in accordance with the auditing standards generally accepted in lndia Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the standalone financial results are free from material misstatement(s) An audtt includes examining, on a test basis, evidence supporting the amounts disclosed as financial results An audit also includes assessing the accounting principles used and the significanl estimates made by the Management We believe that our audit provides a reasonable basis for our opinion 3 In our opinion and to the best of our information and according to the explanations given to us, these quarterly standalone financial results as well as yeartodate results:; m are presented in accordance with the requirements of the Regulation read with the Circular, in ~i) this regard; and gives a true and fair view in conformity with the aforesaid Ind AS and other accounting principles generally accepted in India of the financial performance including other comprehensive income and other financial information for the quarter and year ended March 31, 2018, ~14,t, ': ' '""'""',,Po ' "~ l E,m,:111 srdinod1a@srdinodiacorn Website wwwsrdinodiacorn LLPIN AAB7484 Pur'iije 8rand1 Office 11, Siddr1atek Apartments, 4th Floor, 95/8,Prabh1:1t Road, Opposite Lane No 11 Pune 411!0,4!: mail ptmeofflce@srcflnod1acom Ph 91,(0) \:)683

8 4 Further, read with paragraph 1 above, we report that the figures for the quarter ended March 31, 2018 represents the derived figures between the audited figures in respect of the financial year ended March 31, 2018 and the published year~ to date figures upto December 31, 2017, being the date of the end of the third quarter of the current financial year, which were subjected to a limited review as stated in paragraph 1 above, as required under the Regulation read with the Circular For SR Dinodia & Co LLP Chartered Accountants, Firm Registration Number N/N (Sandeep Dinodia) Partner Membership No Place of Signature: Gurgaon Date: May 29, 2018

PDS Multinational Fashions Limited

PDS Multinational Fashions Limited Regd. Office:"758 & 759", 2nd Floor, 19th main, Sector 2, HSR Layout, Bengaluru, Kamataka. 560102 (CIN:L 18101 KA2011 PLC094125), Tel : 080-67653000, Website : www.pdsmultinational.com, E-mail : investors@pdsmultinational.com