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 Consolidated
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 Multi segment
Description of single segment
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



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 Consolidated
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 34491322000
Other income 296724000
Total income 34788046000
2 Expenses
(a) Cost of materials consumed 27298432000
(b) Purchases of stock-in-trade 1365239000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 408501000
(d) Employee benefit expense 897958000
(e) Finance costs 633622000
(f) Depreciation, depletion and amortisation expense 617926000
(f) Other Expenses
1 Other Expenses 1954227000 1954227000
Total other expenses 1954227000
Total expenses 33175905000
3 Total profit before exceptional items and tax 1612141000
4 Exceptional items 0
5 Total profit before tax 1612141000
6 Tax expense
7 Current tax 436402000
8 Deferred tax 47137000
9 Total tax expenses 483539000
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 1128602000
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 -68832000
16 Total profit (loss) for period 1059770000
17 Other comprehensive income net of taxes 3196000
18 Total Comprehensive Income for the period 1062966000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1038681000
Total profit or loss, attributable to non-controlling interests 21089000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1041963000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 21003000
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 30.65
Diluted earnings (loss) per share from continuing operations 30.51
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 30.65
Diluted earnings (loss) per share from continuing and discontinued operations 30.51
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Consumer Durables Division 26303430000 26303430000
2 Electronics Division 7662994000 7662994000
3 Railway Sub system and Defense Division 1227884000 1227884000
Total Segment Revenue 35194308000
Less: Inter segment revenue 702986000 702986000
Revenue from operations 34491322000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Consumer Durables Division 1850024000 1850024000
2 Electronics Division 488415000 488415000
3 Railway Sub system and Defense Division 219933000 219933000
Total Profit before tax 2558372000
i. Finance cost 633622000 633622000
ii. Other Unallocable Expenditure net off Unallocable income 381441000 381441000
Profit before tax 1543309000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Consumer Durables Division 68410282000 68410282000
2 Electronics Division 14704051000 14704051000
3 Railway Sub system and Defense Division 7297031000 7297031000
Total Segment Asset 90411364000 90411364000
Un-allocable Assets -4498253000 -4498253000
Net Segment Asset 85913111000 85913111000
4 Segment Liabilities
Segment Liabilities
1 Consumer Durables Division 47866765000 47866765000
2 Electronics Division 10801813000 10801813000
3 Railway Sub system and Defense Division 4382018000 4382018000
Total Segment Liabilities 63050596000 63050596000
Un-allocable Liabilities -1478494000 -1478494000
Net Segment Liabilities 61572102000 61572102000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 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



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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (i) Items that will not be reclassified to profit or loss -2726000 -2726000
Total Amount of items that will not be reclassified to profit and loss -2726000
2 Income tax relating to items that will not be reclassified to profit or loss -695000
3 Amount of items that will be reclassified to profit and loss
1 (iii) Items that will be reclassified to profit or loss 6838000 6838000
Total Amount of items that will be reclassified to profit and loss 6838000
4 Income tax relating to items that will be reclassified to profit or loss 1611000
5 Total Other comprehensive income 3196000