| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Consumer Durables |
| Start date and time of board meeting | 09-02-2026 12:00:00 |
| End date and time of board meeting | 09-02-2026 22:30:00 |
| 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 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable for the current reporting quarter. | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,88,307.99 | 5,07,722.44 | |
| Other income | 4,580.11 | 9,526.33 | |
| Total income | 1,92,888.10 | 5,17,248.77 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,60,033.14 | 4,22,024.05 |
| (b) | Purchases of stock-in-trade | 6,359.81 | 17,033.99 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,086.48) | (258.22) |
| (d) | Employee benefit expense | 3,633.49 | 11,377.77 |
| (e) | Finance costs | 6,225.21 | 17,656.38 |
| (f) | Depreciation, depletion and amortisation expense | 4,390.81 | 12,624.99 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 10,095.14 | 27,890.63 |
| Total other expenses | 10,095.14 | 27,890.63 | |
| Total expenses | 1,86,651.12 | 5,08,349.59 | |
| 3 | Total profit before exceptional items and tax | 6,236.98 | 8,899.18 |
| 4 | Exceptional items | (566.39) | (566.39) |
| 5 | Total profit before tax | 5,670.59 | 8,332.79 |
| 6 | Tax expense | ||
| 7 | Current tax | 901.12 | 1,294.07 |
| 8 | Deferred tax | 546.73 | 880.25 |
| 9 | Total tax expenses | 1,447.85 | 2,174.32 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 4,222.74 | 6,158.47 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 4,222.74 | 6,158.47 |
| 17 | Other comprehensive income net of taxes | (166.75) | (169.89) |
| 18 | Total Comprehensive Income for the period | 4,055.99 | 5,988.58 |
| 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 | 3,517.20 | 3,517.20 | |
| Face value of equity share capital | 10 | 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 | 12.01 | 17.51 | |
| Diluted earnings (loss) per share from continuing operations | 11.94 | 17.43 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 12.01 | 17.51 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 11.94 | 17.43 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | The detailed notes on the unaudited financial results standalone and consolidated of the Company for the quarter and nine months period ended 31st December 2025 are enclosed with the Outcome of Board Meeting as intimated to the Stock exchanges on 10th February 2026 Due to size constraint the aforesaid notes could not be attached here in this XBRL Utility |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | 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 | (75.68) | (227.06) |
| Total Amount of items that will not be reclassified to profit and loss | (75.68) | (227.06) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (19.05) | (57.17) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | (144.04) | 0.00 |
| Total Amount of items that will be reclassified to profit and loss | (144.04) | 0.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (33.92) | 0.00 |
| 5 | Total Other comprehensive income | (166.75) | (169.89) |
| Mode of Fund Raising | QIP |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 22-09-2025 |
| Amount Raised | 1,00,000.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE Ratings Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | The Audit Committee has reviewed the utilization of funds raised through the Qualified Institutions Placement dated 22 September 2025 and confirms that the funds have been deployed in line with the stated objectives of the issue No deviation or variation has been observed in the use of proceeds The Committee notes the satisfactory monitoring process in place as overseen by CARE Ratings Limited |
| Comments of the auditors, if any | Not Applicable |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Repayment pre payment in part or in full of certain outstanding borrowings availed by our Company and Subsidiaries namely PICL India Private Limited Sidwal Refrigeration Industries Private Limited and ILJIN Electronics India Private Limited | Not Applicable | 90,000.00 | 0.00 | 90,000.00 | 0.00 | |
| 2 | General Corporate Purpose | Not Applicable | 8,214.00 | 0.00 | 8,815.00 | 0.00 | |
| 3 | Issue related expenses | Not Applicable | 1,786.00 | 0.00 | 1,185.00 | 0.00 |
| Name of signatory | Sudhir Goyal |
| Designation of person | Chief Financial Officer |
| Place | Gurugram |
| Date | 10-02-2026 |