Integrated Filing — IndAS



General information about company
Scrip Code 540902
NSE Symbol AMBER
MSEI Symbol NOTLISTED
ISIN INE371P01015
Name of company Amber Enterprises India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Consumer Durables
Start date and time of board meeting 29-Jul-2025   11:30:00
End date and time of board meeting 29-Jul-2025   12:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no defaults on Loan repayment further there are no debt securities in the Company



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 24667463000
Other income 296507000
Total income 24963970000
2 Expenses
(a) Cost of materials consumed 20227338000
(b) Purchases of stock-in-trade 903106000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 450997000
(d) Employee benefit expense 399264000
(e) Finance costs 516501000
(f) Depreciation, depletion and amortisation expense 396985000
(f) Other Expenses
1 Other expenses 1085742000 1085742000
Total other expenses 1085742000
Total expenses 23979933000
3 Total profit before exceptional items and tax 984037000
4 Exceptional items 0
5 Total profit before tax 984037000
6 Tax expense
7 Current tax 245406000
8 Deferred tax 57730000
9 Total tax expenses 303136000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 680901000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 680901000
17 Other comprehensive income net of taxes 4392000
18 Total Comprehensive Income for the period 685293000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 338829000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 20.1
Diluted earnings (loss) per share from continuing operations 20.01
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 20.1
Diluted earnings (loss) per share from continuing and discontinued operations 20.01
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 tThe consolidated financial results comprise the financial results of the Co and its subsidiaries herein after referred to as the Group and its JVs n n2tUnaudited standalone and consolidated financial results of the Company and Group prepared in accordance with the Ind AS as notified by MCA pursuant to Sec 133 of the Companies Act 2013 read with applicable rule and in terms of regulation 33 of the SEBI LODR Regulations n n3tThe unaudited standalone and consolidated financial results for the quarter ended on 30 June 2025 have been reviewed by the Audit Committee of the Company and taken on record by the BOD in their respective meetings held on 29 July 2025 The Statutory Auditors have conducted LR of these results in terms of Regulation 33 of SEBI LODR Regulation and expressed an unmodified report on results n n4tThe certificate obtained from the CEO and CFO in respect of above results in terms of Regulation 33 of the SEBI LODR Regulations has been placed before the BOD n n5tThe JVC2 of the BOD of ILJIN at their meeting held on 15 Oct 2024 approved formation of a joint venture alliance with KCC and The new company namely Ascent K Circuit Pvt Ltd incorporated on 7 April 25 ILJIN invested Rs 70 lakh to acquire 70 per cent of the equity share capital of Ascent K with majority control and the remaining 30 per cent is held by KCC allotment of shares is yet to happen Consequently Ascent K has been considered a step down subsidiary of the Company and has been included in the consolidated financial results with effect from 7 April 2025 n n6tThe Strategic Alliance Committee of the Board of Directors of ILJIN at their meeting held on 27 June 25 approved execution of definitive agreements for investment in Power One Micro Systems Pvt Ltd IL JIN has entered into a SHA and SPA definitive agreements on 27 June 2025 for acquiring majority control for a consideration subject to fulfilment of CPs n n7tThe BOD of the Company at their meeting dated 12 July 2025 approved enabling resolution for raising funds upto Rs 2500 Crore by way of issue of any permissible securities subject to approval of the shareholders in the ensuing AGM of the Company n n8tThe Scheme of amalgamation among ILJIN and Ever has been approved by the NCLT Mumbai on 30 May 2025 IL JIN has provided the effect of this scheme in accordance with Ind AS 103 Business Combinations in its standalone financial results and accordingly the relevant comparable financial results and other financial information included in these consolidated financial results have also been restated to give effect of the scheme. Further adjustment of tax related to earlier period of Rs (15.89) lakh is impact in income tax pursuant to the business combination and impact in deferred tax of Rs 361.55 lakh is included in the total deferred tax charge n n9tSubsequent to the quarter ended 30 June 25 the Strategic Alliance Committee of the BOD of ILJIN at their meeting held on 27 July 25 approved execution of definitive agreements for investment in Unitronics 1989 R G Ltd ILJIN executed definitive agreements on 27 July 25 for acquiring approx 40.24 per cent controlling stake for a consideration of NIS1560.82 lakh



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss -1123000 -1123000
Total Amount of items that will not be reclassified to profit and loss -1123000
2 Income tax relating to items that will not be reclassified to profit or loss -283000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 6843000 6843000
Total Amount of items that will be reclassified to profit and loss 6843000
4 Income tax relating to items that will be reclassified to profit or loss 1611000
5 Total Other comprehensive income 4392000