IndAS Details

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	15-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	11-05-2026
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Consumer Durables
Start date and time of board meeting	15-05-2026 12:30:00
End date and time of board meeting	15-05-2026 23:55:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	09-02-2026
Indicate Company website link for updated RPT policy of the Company	https://www.ir.ambergroupindia.com/wp-content/uploads/2026/02/Related-Party-Transaction-RPT-Policy.pdf
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
Not Applicable

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	01-01-2026	01-04-2025
B	Date of end of reporting period	31-03-2026	31-03-2026
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	2,88,972.85	7,96,695.29
	Other income	1,159.29	10,685.62
	Total income	2,90,132.14	8,07,380.91
2	Expenses
(a)	Cost of materials consumed	2,42,059.51	6,64,083.56
(b)	Purchases of stock-in-trade	10,052.49	27,086.48
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(1,664.85)	(1,923.07)
(d)	Employee benefit expense	5,051.00	16,428.77
(e)	Finance costs	5,102.51	22,758.89
(f)	Depreciation, depletion and amortisation expense	4,866.96	17,491.95
(f)	Other Expenses
1	Other expenses	13,717.83	41,608.46
	Total other expenses	13,717.83	41,608.46
	Total expenses	2,79,185.45	7,87,535.04
3	Total profit before exceptional items and tax	10,946.69	19,845.87
4	Exceptional items	0.00	(566.39)
5	Total profit before tax	10,946.69	19,279.48
6	Tax expense
7	Current tax	1,151.11	2,445.18
8	Deferred tax	1,366.91	2,247.15
9	Total tax expenses	2,518.02	4,692.33
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	8,428.67	14,587.15
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	8,428.67	14,587.15
17	Other comprehensive income net of taxes	226.94	57.07
18	Total Comprehensive Income for the period	8,655.61	14,644.22
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	3,519.17	3,519.17
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0.00
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.95	41.45
	Diluted earnings (loss) per share from continuing operations	23.86	41.28
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	23.95	41.45
	Diluted earnings (loss) per share from continuing and discontinued operations	23.86	41.28
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results	Textual Information(1)

Textual Information(1)	The detailed notes on the Audited financial results standalone and consolidated of the Company for the quarter and financial year ended 31st March 2026 are enclosed with the Outcome of Board Meeting held on 15th May 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	Year ended (dd-mm-yyyy)
Date of start of reporting period	01-04-2025
Date of end of reporting period	31-03-2026
Whether results are audited or unaudited	Audited
Nature of report standalone or consolidated	Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1,92,859.35
	Capital work-in-progress	19,552.36
	Investment property	0.00
	Goodwill	1,236.35
	Other intangible assets	16,374.52
	Intangible assets under development	6,425.16
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	83,426.46
	Trade receivables, non-current	0.00
	Loans, non-current	47,808.17
	Other non-current financial assets
1	Other financial assets	57,127.36
	Total of other non-current financial assets	57,127.36
	Total non-current financial assets	1,88,361.99
	Deferred tax assets (net)	54.28
	Other non-current assets
1	Other non-current assets	7,159.02
	Total of other non-current assets	7,159.02
	Total non-current assets	4,32,023.03
2	Current assets
	Inventories	1,60,160.54
	Current financial asset
	Current investments	0.00
	Trade receivables, current	1,40,236.06
	Cash and cash equivalents	7,663.27
	Bank balance other than cash and cash equivalents	15,174.70
	Loans, current	340.27
	Other current financial assets
	Total of other current financial assets	54,324.18
	Total current financial assets	2,17,738.48
	Current tax assets (net)	0.00
	Other current assets
1	Other current assets	21,763.91
	Total of other current assets	21,763.91
	Total current assets	3,99,662.93
3	Non-current assets classified as held for sale	0.00
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	8,31,685.96
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3,519.17
	Other equity	3,02,629.69
	Total equity attributable to owners of parent	3,06,148.86
	Non controlling interest
	Total equity	3,06,148.86
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	80,227.12
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities
1	Other financial liabilities	6,976.22
	Total of other non-current financial liabilities	6,976.22
	Total non-current financial liabilities	87,203.34
	Provisions, non-current	1,517.51
	Deferred tax liabilities (net)	9,645.71
	Deferred government grants, Non-current	38.76
	Other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	98,405.32
	Current liabilities
	Current financial liabilities
	Borrowings, current	1,12,673.95
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3,754.97
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2,15,135.94
	Total Trade payable	2,18,890.91
	Other current financial liabilities
1	Other financial liabilities	92,109.60
	Total of other current financial liabilities	92,109.60
	Total current financial liabilities	4,23,674.46
	Other current liabilities	2,843.69
1	Other current liabilities	2,843.69
	Total of other current liabilities	2,843.69
	Provisions, current	536.43
	Current tax liabilities (Net)	50.21
	Deferred government grants, Current	26.99
	Total current liabilities	4,27,131.78
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	5,25,537.10
	Total equity and liabilites	8,31,685.96
	Disclosure of notes on assets and liabilities	Textual Information(1)

Textual Information(1)	The detailed notes on the Audited financial results standalone and consolidated of the Company for the quarter and financial year ended 31st March 2026 are enclosed with the Outcome of Board Meeting held on 15th May 2026 Due to size constraint the aforesaid notes could not be attached here in this XBRL Utility

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	01-01-2026	01-04-2025
Date of end of reporting period	31-03-2026	31-03-2026
Whether results are audited or unaudited	Audited	Audited
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	01-01-2026	01-04-2025
B	Date of end of reporting period	31-03-2026	31-03-2026
C	Whether results are audited or unaudited	Audited	Audited
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	(i) Items that will not be reclassified to profit or loss	303.33	76.27
	Total Amount of items that will not be reclassified to profit and loss	303.33	76.27
2	Income tax relating to items that will not be reclassified to profit or loss	76.38	19.20
3	Amount of items that will be reclassified to profit and loss
1	(iii) Items that will be reclassified to profit or loss	(0.01)	0.00
	Total Amount of items that will be reclassified to profit and loss	(0.01)	0.00
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	226.94	57.07

Particulars	Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2025
B	Date of end of reporting period	31-03-2026
C	Whether results are audited or unaudited	Audited
D	Nature of report standalone or consolidated	Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	19,279.48
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	22,758.89
	Adjustments for decrease (increase) in inventories	(40,887.67)
	Adjustments for decrease (increase) in trade receivables, current	(21,325.14)
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	0.00
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	(12,114.25)
	Adjustments for other financial assets, current	3,453.49
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	24,701.71
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	0.00
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	17,491.95
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	511.55
	Adjustments for provisions, current	576.24
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	10,974.90
	Adjustments for other financial liabilities, non-current	(6,040.14)
	Adjustments for unrealised foreign exchange losses gains	(2,406.44)
	Adjustments for dividend income	0.00
	Adjustments for interest income	9,772.44
	Adjustments for share-based payments	497.43
	Adjustments for fair value losses (gains)	(278.92)
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	(5,941.21)
	Other adjustments for non-cash items	262.67
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	(17,537.38)
	Net cash flows from (used in) operations	1,742.10
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	3,029.58
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	(1,287.48)
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	29,602.71
	Other cash receipts from sales of equity or debt instruments of other entities	11,500.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	439.28
	Purchase of property, plant and equipment	51,507.54
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	1,30,902.66
	Cash receipts from repayment of advances and loans made to other parties	91,995.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	8,159.01
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	(5,044.06)
	Net cash flows from (used in) investing activities	(1,04,963.68)
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	98,676.74
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	2,941.10
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	51,576.16
	Repayments of borrowings	32,226.43
	Payments of lease liabilities	1,107.43
	Dividends paid	0.00
	Interest paid	22,915.47
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	96,944.67
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	(9,306.49)
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	(9,306.49)
	Cash and cash equivalents cash flow statement at beginning of period	16,969.76
	Cash and cash equivalents cash flow statement at end of period	7,663.27

Whether results are audited or unaudited	Audited
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results	Yes

Sr No.	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	S.R. Batliboi & Co. LLP	Yes	31-07-2027

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
Sr No.														Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity/subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments		Details of the loans, inter-corporate deposits, advances or investments					Notes
1	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Any other transaction	Services Provided	1,000.00	None			72.42	0.00	0.00
2	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Any other transaction	Services Received	1,000.00	None			232.88	0.00	0.00
3	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Sale of goods or services		16,000.00	None			331.12	3,059.46	250.66
4	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Purchase of goods or services		16,000.00	None			7,763.61	122.16	428.00
5	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Loan		27,000.00	None			49,200.47	30,870.76	25,017.33			Loan	9.00	7	Unsecured	The facility utilize for principal business activity short term, long term acquisition equity margin and etc	Textual Information(1)
6	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Interest received		27,000.00	None			630.05	0.00	0.00
7	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Purchase of fixed assets		200.00	None			8.29	0.00	0.00
8	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Sale of fixed assets		200.00	None			14.37	0.00	0.00
9	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Any other transaction	Corporate Guarantee	25,500.00	None			5,000.00	38,000.00	43,000.00
10	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Any other transaction	Services Provided	500.00	None			31.31	0.00	0.00
11	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Sale of goods or services		15,000.00	None			28.00	90.70	35.24
12	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Purchase of goods or services		15,000.00	None			8,187.58	346.75	461.84
13	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Any other transaction	Cash Discount Income	15,000.00	None			123.54	0.00	0.00
14	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Loan		15,000.00	None			16,557.00	5,760.45	7,800.23			Loan	9.00	7	Unsecured	The facility utilize for principal business activity short term long term acquisition, equity margin and etc	Textual Information(2)
15	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Interest received		15,000.00	None			387.53	0.00	0.00
16	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Any other transaction	Corporate Guarantee Surrender	35,000.00	None			50.00	0.00	0.00
17	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Purchase of goods or services		16,000.00	None			1.90	0.00	0.00
18	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Interest received		27,000.00	None			31.41	0.00	0.00
19	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Any other transaction	Corporate Guarantee Surrender	25,500.00	None			10,000.00	0.00	0.00
20	Amber Enterprises India Limited	Sidwal refrigeration Industries Private Limited	Wholly owned Subsidiary	Any other transaction	Services Provided	200.00	None			31.14	0.00	0.00
21	Amber Enterprises India Limited	Sidwal refrigeration Industries Private Limited	Wholly owned Subsidiary	Sale of goods or services		5,000.00	None			209.56	201.97	86.24
22	Amber Enterprises India Limited	Sidwal refrigeration Industries Private Limited	Wholly owned Subsidiary	Purchase of goods or services		5,000.00	None			18.49	0.00	15.05
23	Amber Enterprises India Limited	Sidwal refrigeration Industries Private Limited	Wholly owned Subsidiary	Loan		20,000.00	None			8,870.00	4,465.00	10,335.00			Loan	9.00	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
24	Amber Enterprises India Limited	Sidwal refrigeration Industries Private Limited	Wholly owned Subsidiary	Interest received		20,000.00	None			461.80	0.00	0.00
25	Amber Enterprises India Limited	Sidwal refrigeration Industries Private Limited	Wholly owned Subsidiary	Any other transaction	Corporate Guarantee	30,000.00	None			2,140.00	38,860.00	41,000.00
26	Amber Enterprises India Limited	Pravartaka tooling Services Private Limited	Subsidiary	Any other transaction	Services Provided	500.00	None			55.72	0.00	0.00
27	Amber Enterprises India Limited	Pravartaka tooling Services Private Limited	Subsidiary	Sale of goods or services		2,500.00	None			0.86	50.37	34.06
28	Amber Enterprises India Limited	Pravartaka tooling Services Private Limited	Subsidiary	Purchase of goods or services		2,500.00	None			3.84	0.35	1.97
29	Amber Enterprises India Limited	Pravartaka tooling Services Private Limited	Subsidiary	Interest received		20,000.00	None			8.97	0.00	0.00
30	Amber Enterprises India Limited	Pravartaka tooling Services Private Limited	Subsidiary	Any other transaction	Corporate Guarantee	40,000.00	None			47.00	9,000.00	9,047.00
31	Amber Enterprises India Limited	Amberpr Technoplast India Private Limited	Wholly owned Subsidiary	Any other transaction	Rent Paid	300.00	None			69.78	0.00	0.00
32	Amber Enterprises India Limited	Amberpr Technoplast India Private Limited	Wholly owned Subsidiary	Purchase of goods or services		5,000.00	None			131.83	27.36	155.43
33	Amber Enterprises India Limited	Amber Enterprises USA Inc	Wholly owned Foreign Subsidiary	Any other transaction	Services Received	300.00	None			209.57	71.03	47.61
34	Amber Enterprises India Limited	Amber Enterprises USA Inc	Wholly owned Foreign Subsidiary	Purchase of goods or services			None			1.79	0.00	0.00
35	Amber Enterprises India Limited	NRV DESIGNX PRIVATE LIMITED	Related Party of Sidwal	Any other transaction	Services Received	500.00	None			17.22	68.65	54.93
36	Amber Enterprises India Limited	NRV DESIGNX PRIVATE LIMITED	Related Party of Sidwal	Purchase of fixed assets		1,000.00	None			183.66	0.00	0.00
37	Amber Enterprises India Limited	AMBER RESOJET PRIVATE LIMITED	A Private company in which Mr Sachin Gupta is director	Loan		10,000.00	None			1,382.69	2,245.85	3,749.20			Loan	8.8500	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
38	Amber Enterprises India Limited	AMBER RESOJET PRIVATE LIMITED	A Private company in which Mr. Sachin Gupta is director	Interest received		10,000.00	None			134.06	0.00	0.00
39	Amber Enterprises India Limited	Ascent Circuits Private Limited	Step Down subsidiary Company	Any other transaction	Services Provided	1,000.00	None			6.16	5.32	0.18
40	Amber Enterprises India Limited	Ascent Circuits Private Limited	Step Down subsidiary Company	Any other transaction	Corporate Guarantee Surrender	50,000.00	None			15,403.00	0.00	0.00
41	Amber Enterprises India Limited	Power One Micro Systems Private Limited	Step Down subsidiary Company	Any other transaction	Services Provided	500.00	None			11.81	0.00	13.70
42	Amber Enterprises India Limited	Power One Micro Systems Private Limited	Step Down subsidiary Company	Purchase of goods or services		10,000.00	None			1.16	0.00	68.06
43	Amber Enterprises India Limited	Power One Micro Systems Private Limited	Step Down subsidiary Company	Purchase of fixed assets		500.00	None			249.25	0.00	0.00
44	Amber Enterprises India Limited	Appserve Appliance Private Limited	Wholly owned Subsidiary	Loan		20.00	None			5.00	0.00	5.04			Loan	9.00	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
45	Amber Enterprises India Limited	Appserve Appliance Private Limited	Wholly owned Subsidiary	Interest received		20.00	None			0.28	0.00	0.00
46	Amber Enterprises India Limited	Sricity Electronics Manufacturing Cluster Private Limited	A Company in which Mr. Sachin Gupta is a Director	Any other transaction	Maintenance Fee Paid	100.00	None			36.62	6.93	1.83
47	Amber Enterprises India Limited	AT Railway Sub Systems Private Limited	Wholly Owned Step -Down Subsidiary of Amber (WOS of Sidwal)	Any other transaction	Services Provided	300.00	None			142.00	0.00	153.36
48	Amber Enterprises India Limited	Hyun Chul Sim	Related Party of IL JIN	Any other transaction	Services Received	250.00	None			208.85	0.00	0.00
49	Amber Enterprises India Limited	Mr Jasbir Singh	Executive Chairman and Chief Executive Officer and Whole Time Director	Any other transaction	Employee benefit expenses	750.00	None			448.43	164.11	284.38
50	Amber Enterprises India Limited	Mr Jasbir Singh	Executive Chairman and Chief Executive Officer and Whole Time Director	Interest received		100.00	None			1.63	0.00	0.00
51	Amber Enterprises India Limited	Mr Jasbir Singh	Executive Chairman and Chief Executive Officer and Whole Time Director	Any other transaction	Lease Liability	100.00	None			10.80	245.75	238.19
52	Amber Enterprises India Limited	Mr Daljit Singh	Managing Director	Any other transaction	Employee benefit expenses	750.00	None			432.46	165.39	300.57
53	Amber Enterprises India Limited	Mr Daljit Singh	Managing Director	Interest received		100.00	None			1.80	0.00	0.00
54	Amber Enterprises India Limited	Mr Daljit Singh	Managing Director	Any other transaction	Lease Liability	100.00	None			18.89	353.22	344.16
55	Amber Enterprises India Limited	Ms Amandeep Kaur	Spouse of Mr Jasbir Singh Executive Chairman and Chief Executive Officer and Whole Time Director	Interest received		55.00	None			0.17	0.00	0.00
56	Amber Enterprises India Limited	Ms Amandeep Kaur	Spouse of Mr Jasbir Singh Executive Chairman and Chief Executive Officer and Whole Time Director	Any other transaction	Lease Liability	55.00	None			7.72	175.53	170.14
57	Amber Enterprises India Limited	Ms Sukhmani Lakhat	Spouse of Managing Director	Interest received		75.00	None			0.23	0.00	0.00
58	Amber Enterprises India Limited	Ms Sukhmani Lakhat	Spouse of Managing Director	Any other transaction	Lease Liability	75.00	None			10.28	234.04	226.85
59	Amber Enterprises India Limited	Mr Kartar Singh	Father of Executive Chairman and Chief Executive Officer and Whole Time Directorand Managing Director	Any other transaction	Professional charges	30.00	None			15.00	0.00	0.00
60	Amber Enterprises India Limited	Mr Sachin Gupta	Whole Time Director	Any other transaction	Employee benefit Expenses	400.00	None			143.46	68.24	79.24
61	Amber Enterprises India Limited	Mr Sudhir Goyal	Chief Financial Officer	Any other transaction	Employee benefit Expenses	250.00	None			119.42	60.54	79.07
62	Amber Enterprises India Limited	Ms Konica Yaadav	Company Secretary and Compliance Officer	Any other transaction	Employee benefit Expenses	60.00	None			21.37	11.29	13.82
63	Amber Enterprises India Limited	Mr. Ojaswin Singh	Son of Jasbir Singh Whole Time Director	Any other transaction	Lease Liability	50.00	None			18.82	331.04	323.14
64	Amber Enterprises India Limited	Mr. Ojaswin Singh	Son of Jasbir Singh Whole Time Director	Interest received		50.00	None			0.22	0.00	0.00
65	Amber Enterprises India Limited	Mr. Ojaswin Singh	Son of Jasbir Singh Whole Time Director	Any other transaction	Employee benefit expenses	24.00	None			11.84	1.19	1.77
66	Appserve Appliance Private Limited	Amber Enterprises India Limited	Wholly owned Subsidiary	Loan		20.00	None			5.00	0.00	5.04			Loan	9.00	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
67	Appserve Appliance Private Limited	Amber Enterprises India Limited	Wholly owned Subsidiary	Interest paid		20.00	None			0.28	0.00	0.00
68	AmberPR Technoplast India Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Sale of goods or services		5,000.00	None			131.83	27.36	347.17
69	AmberPR Technoplast India Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Any other transaction	Rent Received	300.00	None			69.78	0.00	0.00
70	Pravartaka tooling Services Private Limited	Pioneer Tooling Services	Sister Concern	Any other transaction	Reimbursement	200.00	None			10.75	300.37	299.99
71	Pravartaka tooling Services Private Limited	Mr. Anil Sangwan	Managing Director	Any other transaction	Director remuneration	70.00	None			30.99	3.94	3.94
72	Pravartaka tooling Services Private Limited	Indus Polytech Private Limited	Entity wherein KMP has significant influence	Sale of goods or services		100.00	None			7.68	0.00	12.95
73	Pravartaka tooling Services Private Limited	Indus Polytech Private Limited	Entity wherein KMP has significant influence	Purchase of goods or services		100.00	None			2.55	6.90	0.00
74	Pravartaka tooling Services Private Limited	Amber Enterprises India Limited	Holding Company	Sale of goods or services		2,500.00	None			3.84	0.35	1.99
75	Pravartaka tooling Services Private Limited	Amber Enterprises India Limited	Holding Company	Purchase of goods or services		2,500.00	None			0.86	0.00	0.46
76	Pravartaka tooling Services Private Limited	Amber Enterprises India Limited	Holding Company	Interest paid		100.00	None			8.98	1.33	1.38
77	Pravartaka tooling Services Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Services Received	500.00	None			55.73	50.37	33.63
78	Pravartaka tooling Services Private Limited	IL JIN Electronics India Private Limited	Sister Concern	Sale of goods or services		1,000.00	None			52.28	6.87	3.60
79	Pravartaka tooling Services Private Limited	IL JIN Electronics India Private Limited	Sister Concern	Purchase of goods or services		1,000.00	None			27.04	0.00	0.00
80	Pravartaka tooling Services Private Limited	Mr Jasbir Singh	Director	Any other transaction	Commission Paid	75.00	None			75.00	0.00	67.50
81	Pravartaka tooling Services Private Limited	Mr Daljit Singh	Director	Any other transaction	Commission Paid	75.00	None			75.00	0.00	67.50
82	Pravartaka tooling Services Private Limited	Ms. Sunita Sangwan	Immediate Relative of Director	Any other transaction	Relative Salary	35.00	None			15.00	2.15	2.14
83	Pravartaka tooling Services Private Limited	PREMIER MOULDING SERVICES	Entity wherein KMP has significant influence	Any other transaction	Job work charges	200.00	None			13.89	4.87	5.24
84	Pravartaka tooling Services Private Limited	Mr Sudhir Goyal	Related Party of Holding Company (KMP of Amber)	Any other transaction	Consultancy Charges	25.00	None			1.89	1.50	0.00
85	Pravartaka tooling Services Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Corporate Guarantee	40,000.00	None			47.00	9,000.00	9,047.00
86	Pravartaka tooling Services Private Limited	IL JIN Electronics India Private Limited	Sister Concern	Any other transaction	Services Received	200.00	None			2.43	0.00	0.00
87	Pravartaka tooling Services Private Limited	Trimaxinc Precision Tooling Private Limited	Entity wherein KMP has significant influence	Purchase of goods or services		10.00	None			1.32	0.00	0.00
88	Pravartaka tooling Services Private Limited	Trimaxinc Precision Tooling Private Limited	Entity wherein KMP has significant influence	Purchase of fixed assets		350.00	None			69.75	0.00	68.98
89	Pravartaka tooling Services Private Limited	Mr. Mahesh Madan	Whole Time Director	Any other transaction	Director remuneration	200.00	None			40.02	0.00	0.13
90	Pravartaka tooling Services Private Limited	Mr. Rohan Madan	Immediate Relative of Director	Any other transaction	Relative Salary	25.00	None			6.69	0.00	1.18
91	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Sale of goods or services		15,000.00	None			8,187.59	346.75	461.84
92	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Purchase of goods or services		15,000.00	None			27.32	41.18	31.73
93	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Purchase of fixed assets		200.00	None			0.68	0.00	0.00
94	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Loan		15,000.00	None			16,557.00	5,760.45	7,800.23			Loan	9.00	7	Unsecured	For long term business purposes and working capital requirement	Textual Information(3)
95	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Services Received	500.00	None			31.31	49.51	3.51
96	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Interest paid		15,000.00	None			387.52	0.00	0.00
97	PICL India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Sale of goods or services		2,000.00	None			4.10	14.06	10.73
98	PICL India Private Limited	IL JIN Electronics India Private Limited	Sister Concern	Sale of goods or services		3,000.00	None			71.67	0.00	0.00
99	PICL India Private Limited	IL JIN Electronics India Private Limited	Sister Concern	Purchase of goods or services		3,000.00	None			672.84	55.14	473.13
100	PICL India Private Limited	IL JIN Electronics India Private Limited	Sister Concern	Purchase of fixed assets		200.00	None			0.30	0.00	0.00
101	PICL India Private Limited	NRV DESIGNX PRIVATE LIMITED	Related Party of Sidwal Sister Concern	Purchase of goods or services		5,000.00	None			0.12	2.93	3.90
102	PICL India Private Limited	NRV DESIGNX PRIVATE LIMITED	Related Party of Sidwal Sister Concern	Purchase of fixed assets		1,000.00	None			7.71	0.00	0.00
103	PICL India Private Limited	Ms Indu Verma	Company Secretary of PICL with effect from 1 August 2023 - Related Party of PICL	Remuneration		13.00	None			5.37	0.82	1.09
104	PICL India Private Limited	Mr Daljit Singh	Director	Any other transaction	Commission	75.00	None			50.00	45.00	45.00
105	PICL India Private Limited	Mr HARPREET SUKHIJA	Whole Time Director	Remuneration		200.00	None			63.46	11.22	13.60
106	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Corporate Guarantee Surrender	35,000.00	None			50.00	26,100.00	26,050.00
107	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Cash Discount Expenses	15,000.00	None			123.54	0.00	0.00
108	PICL India Private Limited	Power One Micro Systems Private Limited	Sister Concern	Sale of goods or services		1,500.00	None			0.33	0.00	0.00
109	PICL India Private Limited	Power One Micro Systems Private Limited	Sister Concern	Purchase of fixed assets		200.00	None			10.65	0.00	1.92
110	Power One Micro Systems Private Limited	Amber Enterprises India Limited	Ultimate Holding Company	Sale of goods or services		10,000.00	None			250.41	0.00	68.06
111	Power One Micro Systems Private Limited	Amber Enterprises India Limited	Ultimate Holding Company	Purchase of goods or services		10,000.00	None			11.81	0.00	13.70
112	Power One Micro Systems Private Limited	Ascent Circuits Private Limited	Sister Concern	Sale of goods or services		1,000.00	None			21.80	0.00	0.00
113	Power One Micro Systems Private Limited	IL JIN Electronics India Private Limited	Holding Company	Sale of goods or services		10,000.00	None			43.90	0.00	45.80
114	Power One Micro Systems Private Limited	IL JIN Electronics India Private Limited	Holding Company	Purchase of goods or services		10,000.00	None			136.71	0.00	0.00
115	Power One Micro Systems Private Limited	IL JIN Electronics India Private Limited	Holding Company	Loan		20,000.00	None			600.00	0.00	0.00			Loan	9.00	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
116	Power One Micro Systems Private Limited	IL JIN Electronics India Private Limited	Holding Company	Interest paid		20,000.00	None			15.53	0.00	0.00
117	Power One Micro Systems Private Limited	PICL India Private Limited	Sister Concern	Purchase of goods or services		1,500.00	None			0.33	0.00	0.00
118	Power One Micro Systems Private Limited	PICL India Private Limited	Wholly owned Subsidiary of Amber	Sale of goods or services		1,500.00	None			10.66	0.00	1.92
119	Power One Micro Systems Private Limited	Yujin Machinery India Private Limited	Joint Venture Company of AT Railway (WOS of Sidwal)	Sale of goods or services		100.00	None			3.13	0.00	0.00
120	Power One Micro Systems Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Sale of goods or services		200.00	None			11.63	0.00	0.00
121	Power One Micro Systems Private Limited	MAYASANDRA RAMANNA RAJESH	Managing Director of Power-One	Any other transaction	Managerial Remuneration	300.00	None			101.20	0.00	150.72
122	Power One Micro Systems Private Limited	MAYASANDRA RAMANNA RAJESH	Managing Director of Power-One	Any other transaction	Leasing of property of any kind	200.00	None			7.61	0.00	3.26
123	AMBER RESOJET PRIVATE LIMITED	Amber Enterprises India Limited	A Private company in which Mr. Sachin Gupta is director	Loan		10,000.00	None			1,382.69	2,245.85	3,749.19			Loan	8.8500	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
124	AMBER RESOJET PRIVATE LIMITED	Amber Enterprises India Limited	A Private company in which Mr. Sachin Gupta is director	Interest paid		10,000.00	None			134.06	0.00	0.00
125	AT Railway Sub Systems Private Limited	Sidwal refrigeration Industries Private Limited	Holding Company	Any other transaction	Investment received	1,000.00	None			540.00	360.00	900.00
126	AT Railway Sub Systems Private Limited	Amber Enterprises India Limited	Ultimate Holding Company	Any other transaction	Services Received	300.00	None			142.00	0.00	153.36
127	Ascent Circuits Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Services Received	1,000.00	None			6.17	5.32	0.18
128	Ascent Circuits Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Corporate Guarantee Surrener	50,000.00	None			15,403.00	0.00	0.00
129	Ascent Circuits Private Limited	IL JIN Electronics India Private Limited	Holding Company	Sale of goods or services		5,000.00	None			186.01	211.55	188.57
130	Ascent Circuits Private Limited	IL JIN Electronics India Private Limited	Holding Company	Purchase of goods or services		5,000.00	None			40.38	0.00	1.29
131	Ascent Circuits Private Limited	IL JIN Electronics India Private Limited	Holding Company	Purchase of goods or services		5,000.00	None			103.39	203.52	74.94
132	Ascent Circuits Private Limited	POWER ONE MICRO SYSTEMS PRIVATE LIMITED	Sister Concern	Purchase of goods or services		1,500.00	None			21.80	0.00	0.00
133	Ascent Circuits Private Limited	Mr.Jasbir Singh	DIRECTOR	Any other transaction	Commission Paid	50.00	None			25.00	0.00	22.50
134	Ascent Circuits Private Limited	Mr Daljit Singh	DIRECTOR	Any other transaction	Commission Paid	50.00	None			25.00	0.00	22.50
135	Ascent Circuits Private Limited	Mr. P. Manjunath	DIRECTOR	Any other transaction	Remuneration	300.00	None			101.13	9.05	10.27
136	Ascent Circuits Private Limited	Mr M C Thomas	DIRECTOR	Any other transaction	Remuneration	200.00	None			28.65	4.33	4.33
137	Ascent Circuits Private Limited	Technova Industries	Related Party of Ascent	Purchase of goods or services		5,000.00	None			5.70	2.83	0.00
138	Ascent Circuits Private Limited	Technova Industries	Related Party of Ascent	Purchase of goods or services		5,000.00	None			2,213.01	277.98	158.10
139	Ascent Circuits Private Limited	Technova Industries	Related Party of Ascent	Purchase of goods or services		5,000.00	None			257.65	70.47	81.22
140	Ascent Circuits Private Limited	Peps Industries Pvt Ltd	Related Party of Ascent	Purchase of goods or services		1,000.00	None			1.05	0.00	0.00
141	Ascent Circuits Private Limited	Hosur Mattress Industries	Related Party of Ascent	Purchase of goods or services		1,000.00	None			0.01	0.00	0.00
142	Ascent K Circuit Private Limited	IL JIN Electronics India Private Limited	Holding company	Any other transaction	Expenses incurred	1,000.00	None			454.62	0.00	501.84
143	Ascent K Circuit Private Limited	IL JIN Electronics India Private Limited	Holding company	Loan		30,000.00	None			8,360.00	0.00	8,360.00			Loan	9.00	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
144	Ascent K Circuit Private Limited	IL JIN Electronics India Private Limited	Holding company	Any other transaction	Interest paid	30,000.00	None			30.62	0.00	0.00
145	Shogini Technoarts Pvt Ltd	IL JIN Electronics India Private Limited	Holding Company	Sale of goods or services		5,000.00	None			47.63	0.00	18.79
146	Shogini Technoarts Pvt Ltd	IL JIN Electronics India Private Limited	Holding Company	Sale of goods or services		5,000.00	None			5.81	0.00	0.67
147	Shogini Technoarts Pvt Ltd	IL JIN Electronics India Private Limited	Holding Company	Loan		20,000.00	None			7,267.00	0.00	6,467.00			Loan	9.00	7 Years	Unsecured	Business Purpose
148	Shogini Technoarts Pvt Ltd	IL JIN Electronics India Private Limited	Holding Company	Interest paid		20,000.00	None			214.83	0.00	0.00
149	Shogini Technoarts Pvt Ltd	Vibhavari Vijay Athavale	Mother of Ms. Geeta Abhijit Tamhankar Director	Purchase of fixed assets		3,000.00	None			2,200.00	0.00	1,561.30
150	Shogini Technoarts Pvt Ltd	Tevikon Consultants	Owned and controller by cousion of Ms. Geeta Tamhankar	Purchase of goods or services		1,500.00	None			8.46	0.00	0.00
151	Shogini Technoarts Pvt Ltd	Vibhavari Vijay Athavale	Mother of Ms. Geeta Abhijit Tamhankar Director	Any other transaction	Rent Paid	300.00	None			2.34	0.00	0.00
152	Shogini Technoarts Pvt Ltd	Abhijit Sriniwas Tamhankar	Managing Director and Chairman of Shogini	Any other transaction	Remuneration Paid	200.00	None			67.77	0.00	0.00
153	Shogini Technoarts Pvt Ltd	Geeta Abhijit Tamhankar	Whole Time Director of Shogini and Spouse of Mr. Abhijit Sriniwas Tamhankar	Any other transaction	Remuneration Paid	200.00	None			40.58	0.00	0.00
154	Shogini Technoarts Pvt Ltd	Ajinkya Tamhankar	Son of Mr. Abhijit Sriniwas Tamhankar and Ms. Geeta Abhijit Tamhankar	Any other transaction	Remuneration Paid	24.00	None			7.84	0.00	1.06
155	Shogini Technoarts Pvt Ltd	Ajinkya Tamhankar	Son of Mr. Abhijit Sriniwas Tamhankar and Ms. Geeta Abhijit Tamhankar	Any other transaction	Loan Paid	7,500.00	None			542.00	0.00	0.00
156	Shogini Technoarts Pvt Ltd	Vibhavari Vijay Athavale	Mother of Ms. Geeta Abhijit Tamhankar Director	Any other transaction	Loan Paid	7,500.00	None			4,360.00	0.00	0.00
157	Shogini Technoarts Pvt Ltd	Abhijit Sriniwas Tamhankar	Managing Director and Chairman of Shogini	Any other transaction	Loan Paid	7,500.00	None			25.00	0.00	0.00
158	Shogini Technoarts Pvt Ltd	Geeta Abhijit Tamhankar	Whole Time Director of Shogini and Spouse of Mr. Abhijit Sriniwas Tamhankar	Any other transaction	Loan Paid	7,500.00	None			515.00	0.00	0.00
159	Shogini Technoarts Pvt Ltd	Seema Modak	Sister of Ms. Geeta Abhijit Tamhankar	Any other transaction	Loan Paid	7,500.00	None			435.00	0.00	0.00
160	Shogini Technoarts Pvt Ltd	Priyanka Abhijit Tamhankar	Daughter of Mr. Abhijit Sriniwas Tamhankar and Ms. Geeta Abhijit Tamhankar	Any other transaction	Loan Paid	7,500.00	None			51.00	0.00	0.00
161	Shogini Technoarts Pvt Ltd	Vaishali Tamhankar	Mother of Mr. Abhijit Sriniwas Tamhankar	Any other transaction	Loan Paid	7,500.00	None			100.00	0.00	0.00
162	Shogini Technoarts Pvt Ltd	IL JIN Electronics India Private Limited	Holding Company	Any other transaction	Loan Paid	20,000.00	None			800.00	0.00	0.00
163	Yujin Machinery India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Any other transaction	Lease Rent	300.00	None			87.29	0.00	0.00
164	Yujin Machinery India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Any other transaction	Reimbursements	200.00	None			22.21	5.52	0.00
165	Yujin Machinery India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Sale of goods or services		200.00	None			15.45	0.00	0.00
166	Yujin Machinery India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Any other transaction	Security Deposit	300.00	None			23.74	67.24	43.50
167	Yujin Machinery India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Any other transaction	loan Taken	2,500.00	None			135.00	0.00	135.00			Loan	9.00	short term	Unsecured	Loan received from sidwal for vendor payments
168	Yujin Machinery India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Any other transaction	Interest payable	2,500.00	None			2.22	0.00	0.00
169	Yujin Machinery India Private Limited	Power One Micro Systems Private Limited	Sister Concern	Any other transaction	Purchase	100.00	None			3.13	0.00	0.00
170	Sidwal refrigeration Industries Private Limited	PICL India Private Limited	Sister Concern	Purchase of goods or services		2,000.00	None			4.10	14.06	10.73
171	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Purchase of goods or services		5,000.00	None			210.25	146.17	58.82
172	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Sale of goods or services		5,000.00	None			18.49	0.00	15.05
173	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Any other transaction	Management Service	200.00	None			6.00	3.24	3.51
174	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Any other transaction	Credit granting services	200.00	None			0.50	0.27	0.00
175	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Any other transaction	Reimbursements- Employee Medical & Software Recovery	200.00	None			23.95	28.39	0.00
176	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Any other transaction	Loan Taken	20,000.00	None			8,870.00	4,465.00	10,335.00			Loan	9.00	7	Unsecured	The facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.
177	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Interest paid		20,000.00	None			461.80	0.00	0.00
178	Sidwal refrigeration Industries Private Limited	Amber Enterprises USA Inc	HOLDING COMPANY	Any other transaction	Reimbursements	200.00	None			4.32	0.80	4.32
179	Sidwal refrigeration Industries Private Limited	Il Jin Electronics India Private Limited	Sister Concern	Purchase of goods or services		2,000.00	None			9.00	0.00	3.24
180	Sidwal refrigeration Industries Private Limited	Shivaliks Mercantile Limited	Joint Venture Company and Company in which Mr. Udaiveer Singh is a Director w.e.f 15.03.2024	Any other transaction	Loan Paid	5,000.00	None			515.00	2,510.00	0.00			Loan	9.00	7	Unsecured	Long Term business purpose and working capital
181	Sidwal refrigeration Industries Private Limited	Shivaliks Mercantile Private Limited	Joint Venture Company and Company in which Mr. Udaiveer Singh is a Director w.e.f 15.03.2024	Any other transaction	Interest Recoverable	5,000.00	None			60.76	110.09	0.00
182	Sidwal refrigeration Industries Private Limited	Yujin Machinery India Private Limited	An entity in which Mr. Daljit Singh is director w.e.f 20.08.2024	Sale of goods or services		200.00	None			22.29	5.52	0.00
183	Sidwal refrigeration Industries Private Limited	Yujin Machinery India Private Limited	An entity in which Mr. Daljit Singh is director w.e.f 20.08.2024	Purchase of goods or services		200.00	None			15.45	0.00	0.00
184	Sidwal refrigeration Industries Private Limited	Mr Udaiveer Singh	Managing Director	Remuneration		400.00	None			144.27	24.44	0.50
185	Sidwal refrigeration Industries Private Limited	Mr Jasbir Singh	Whole Time Director w.e.f 01.02.2023	Remuneration		500.00	None			150.00	7.62	7.62
186	Sidwal refrigeration Industries Private Limited	Mr Daljit Singh	Whole Time Director - w.e.f 01.02.2023	Remuneration		500.00	None			139.53	8.75	8.75
187	Sidwal refrigeration Industries Private Limited	Ms Konica Yaadav	Company Secretary w.e.f 01.02.2023	Remuneration		20.00	None			7.46	1.24	1.24
188	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Any other transaction	Corporate Guarantee	30,000.00	None			2,140.00	38,860.00	41,000.00
189	Sidwal refrigeration Industries Private Limited	Yujin Machinery India Private Limited	An entity in which Mr. Daljit Singh is director w.e.f 20.08.2024	Any other transaction	Security Deposit	300.00	None			23.74	67.24	43.50
190	Sidwal refrigeration Industries Private Limited	Yujin Machinery India Private Limited	An entity in which Mr. Daljit Singh is director w.e.f 20.08.2024	Any other transaction	Lease Rent	300.00	None			87.29	0.00	0.00
191	Sidwal refrigeration Industries Private Limited	NRV DESIGNX PRIVATE LIMITED	Entity wherein Spouse of directors i.e. Mr. Jasbir Singh, Mr. Daljit Singh and spouse Mr. Sudhir Goyal (KMP of Holding Company) are shareholders	Purchase of goods or services		200.00	None			1.33	2.99	1.42
192	Sidwal refrigeration Industries Private Limited	Yujin Machinery India Private Limited	An entity in which Mr. Daljit Singh is director w.e.f 20.08.2024	Any other transaction	Loan Given	2,500.00	None			135.00	0.00	135.00			Loan	9.00	7	Unsecured	Long Term business purpose and working capital
193	Sidwal refrigeration Industries Private Limited	Yujin Machinery India Private Limited	An entity in which Mr. Daljit Singh is director w.e.f 20.08.2024	Any other transaction	Interest Recoverable	2,500.00	None			2.22	0.00	0.00
194	Sidwal refrigeration Industries Private Limited	Mr Jasbir Singh	Whole Time Director w.e.f 01.02.2023	Any other transaction	Perquisites	500.00	None			62.05	0.00	37.85
195	Sidwal refrigeration Industries Private Limited	Mr Daljit Singh	Whole Time Director - w.e.f 01.02.2023	Any other transaction	Perquisites	500.00	None			50.93	0.00	31.07
196	Sidwal refrigeration Industries Private Limited	Power One Micro Systems Private Limited	Sister Concern	Purchase of fixed assets		500.00	None			11.63	0.00	0.00
197	Sidwal refrigeration Industries Private Limited	QBIT Force Quantum Private Limited	Company in which Mr. Ojaswin Singh, son of Mr. Jasbir Singh is a Director	Sale of goods or services		5,000.00	None			833.95	0.00	984.06
198	Stelltek Technologies Private Limited	IL JIN Electronics India Private Limited	Joint Venture	Advance		10,000.00	None			28.49	139.85	111.36
199	Stelltek Technologies Private Limited	IL JIN Electronics India Private Limited	Joint Venture	Loan		10,000.00	None			121.40	56.12	180.00			Loan	9.00	7 years	Unsecured	For long term business purposes and working capital requirement
200	Stelltek Technologies Private Limited	IL JIN Electronics India Private Limited	Joint Venture	Any other transaction	Interest Paid	10,000.00	None			14.53	0.00	0.00
201	Stelltek Technologies Private Limited	IL JIN Electronics India Private Limited	Joint Venture	Any other transaction	Rent Paid	400.00	None			69.19	0.00	69.19
202	Stelltek Technologies Private Limited	IL JIN Electronics India Private Limited	Joint Venture	Any other transaction	Rent Received	400.00	None			110.77	0.00	0.00
203	Stelltek Technologies Private Limited	IL JIN Electronics India Private Limited	Joint Venture	Purchase of goods or services		10,000.00	None			30.64	0.00	0.00
204	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Services Received	1,000.00	None			72.42	56.54	0.00
205	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Services Provided	1,000.00	None			232.88	0.00	0.00
206	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Sale of goods or services		16,000.00	None			7,765.51	122.15	427.99
207	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Purchase of goods or services		16,000.00	None			331.12	3,059.46	250.65
208	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Loan taken	27,000.00	None			49,200.47	31,575.57	25,717.33			Loan	9.00	7	Unsecured	For long term business purposes and working capital requirement	Textual Information(4)
209	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Loan Repaid	27,000.00	None			56,400.00	0.00	0.00								Textual Information(5)
210	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Interest Paid	27,000.00	None			661.46	0.00	0.00
211	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Purchase of fixed assets		200.00	None			14.37	0.00	0.00
212	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Sale of fixed assets		200.00	None			8.29	0.00	0.00
213	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Corporate Guarantee	25,500.00	None			5,000.00	38,000.00	43,000.00
214	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Corporate Guarantee Surrender	25,500.00	None			10,000.00	0.00	0.00
215	IL JIN Electronics India Private Limited	Mr Sanjay Kumar Arora	Key managerial Personnel of Holding Company	Any other transaction	employee benefits	500.00	None			165.60	80.24	86.75
216	IL JIN Electronics India Private Limited	Sinkodia Pte Ltd	Entity wherein KMP has significant influence	Purchase of goods or services		5,000.00	None			161.71	73.95	112.05
217	IL JIN Electronics India Private Limited	Sidwal refrigeration Industries Private Limited	Sister Concern	Any other transaction	Services Provided	300.00	None			9.00	0.00	3.24
218	IL JIN Electronics India Private Limited	Pravartaka tooling Services Private Limited	Sister Concern	Sale of goods or services		1,000.00	None			27.04	0.00	0.00
219	IL JIN Electronics India Private Limited	Pravartaka tooling Services Private Limited	Sister Concern	Any other transaction	Service Provided	200.00	None			2.43	0.00	0.00
220	IL JIN Electronics India Private Limited	Pravartaka tooling Services Private Limited	Sister Concern	Purchase of goods or services		1,000.00	None			52.28	6.87	3.60
221	IL JIN Electronics India Private Limited	PICL India Private Limited	Sister Concern	Sale of goods or services		3,000.00	None			672.84	55.14	473.13
222	IL JIN Electronics India Private Limited	PICL India Private Limited	Sister Concern	Sale of fixed assets		200.00	None			0.30	0.00	0.00
223	IL JIN Electronics India Private Limited	PICL India Private Limited	Sister Concern	Purchase of goods or services		3,000.00	None			71.67	0.00	0.00
224	IL JIN Electronics India Private Limited	Ascent Circuits Private Limited	Subsidiary	Purchase of goods or services		5,000.00	None			289.40	415.05	262.22
225	IL JIN Electronics India Private Limited	Ascent Circuits Private Limited	Subsidiary	Sale of goods or services		5,000.00	None			40.38	0.00	0.00
226	IL JIN Electronics India Private Limited	Stelltek Technologies Private Limited	Joint Venture	Advance		10,000.00	None			28.49	139.85	111.36
227	IL JIN Electronics India Private Limited	Stelltek Technologies Private Limited	Joint Venture	Any other transaction	Unsecured Loan	10,000.00	None			121.40	56.12	180.00			Loan	9.00	7	Unsecured	For long term business purposes and working capital requirement
228	IL JIN Electronics India Private Limited	Stelltek Technologies Private Limited	Joint Venture	Any other transaction	Interest Received	10,000.00	None			14.52	0.00	0.00
229	IL JIN Electronics India Private Limited	Stelltek Technologies Private Limited	Joint Venture	Any other transaction	Rent Received	400.00	None			69.19	0.00	69.19
230	IL JIN Electronics India Private Limited	Stelltek Technologies Private Limited	Joint Venture	Any other transaction	Rent Paid	400.00	None			110.77	0.00	0.00
231	IL JIN Electronics India Private Limited	Stelltek Technologies Private Limited	Joint Venture	Sale of goods or services		10,000.00	None			30.63	0.00	0.00
232	IL JIN Electronics India Private Limited	Ms Sakshi Gupta	Key managerial Personnel	Any other transaction	employee benefits	16.00	None			7.43	3.37	4.00
233	IL JIN Electronics India Private Limited	Mr Jasbir Singh	Director	Any other transaction	Commission Paid	55.00	None			55.00	49.50	58.90
234	IL JIN Electronics India Private Limited	Mr Daljit Singh	Director	Any other transaction	Commission Paid	50.00	None			30.00	27.00	32.40
235	IL JIN Electronics India Private Limited	Shogini Technoarts Pvt Ltd	Related Party	Any other transaction	Loan given	20,000.00	None			7,267.00	0.00	6,467.00			Loan	9.00	7	Unsecured	For long term business purposes and working capital requirement
236	IL JIN Electronics India Private Limited	Shogini Technoarts Pvt Ltd	Related Party	Any other transaction	Loan Repaid	20,000.00	None			800.00	0.00	0.00
237	IL JIN Electronics India Private Limited	Shogini Technoarts Pvt Ltd	Related Party	Any other transaction	Interest on Loan given	20,000.00	None			214.82	0.00	0.00
238	IL JIN Electronics India Private Limited	Shogini Technoarts Pvt Ltd	Related Party	Purchase of goods or services		5,000.00	None			53.44	0.00	19.46
239	IL JIN Electronics India Private Limited	Power One Micro Systems Private Limited	Related Party	Any other transaction	Loan given	20,000.00	None			600.00	0.00	0.00			Loan	9.00	7	Unsecured	For long term business purposes and working capital requirement
240	IL JIN Electronics India Private Limited	Power One Micro Systems Private Limited	Related Party	Any other transaction	Interest on Loan given	20,000.00	None			15.53	0.00	0.00
241	IL JIN Electronics India Private Limited	Power One Micro Systems Private Limited	Related Party	Purchase of goods or services		10,000.00	None			43.90	0.00	45.80
242	IL JIN Electronics India Private Limited	Power One Micro Systems Private Limited	Related Party	Sale of goods or services		10,000.00	None			136.71	0.00	0.00
243	IL JIN Electronics India Private Limited	ILJIN Holding LTD	Related Party	Any other transaction	Loan given	40,000.00	None			20,439.26	0.00	20,443.86
244	IL JIN Electronics India Private Limited	ILJIN Holdings LTD	Related Party	Any other transaction	Interest on Loan given	40,000.00	None			774.97	0.00	775.15
245	IL JIN Electronics India Private Limited	Ascent K Circuit Private Limited	Related Party	Any other transaction	Loan given	30,000.00	None			8,360.00	0.00	8,360.00			Loan	9.00	7	Unsecured	For long term business purposes and working capital requirement
246	IL JIN Electronics India Private Limited	Ascent K Circuit Private Limited	Related Party	Any other transaction	Interest on Loan given	30,000.00	None			30.62	0.00	0.00
247	IL JIN Electronics India Private Limited	Ascent K Circuit Private Limited	Related Party	Any other transaction	Other Service	1,000.00	None			454.62	0.00	501.84
248	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Any other transaction	Loan Received	27,000.00	None			56,400.00	0.00	0.00
249	Amber Enterprises India Limited	PICL India Private Limited	Wholly Owned Subsidiary	Any other transaction	Loan Received	15,000.00	None			22,160.00	0.00	0.00								Textual Information(6)
250	Amber Enterprises India Limited	Sidwal refrigeration Industries Private Limited	Wholly owned Subsidiary	Any other transaction	Loan Received	20,000.00	None			14,400.00	0.00	0.00
251	Amber Enterprises India Limited	Pravartaka tooling Services Private Limited	Subsidiary	Any other transaction	Loan Received	20,000.00	None			800.00	0.00	0.00
252	IL JIN Electronics India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Share Application Money - Pending Allotment	30,000.00	None			29,602.71	0.00	29,602.71
253	IL JIN Electronics India Private Limited	ILJIN Holding LTD	Related Party	Any other transaction	Investment Made	59,700.00	None			29,636.45	0.00	29,636.45
254	Korea Circuit Co. Ltd	Ascent K Circuit Private Limited	Related Party	Any other transaction	Investment Made	30.00	None			30.00	0.00	30.00
255	IL JIN Electronics India Private Limited	Ascent K Circuit Private Limited	Subsidiary	Any other transaction	Investment Made	70.00	None			70.00	0.00	70.00
256	Ascent-K Circuit Private Limited	IL JIN Electronics India Private Limited	Holding company	Any other transaction	Investment received	70.00	None			70.00	0.00	70.00
257	Ascent K Circuit Private Limited	Korea Circuit Co. Ltd.	Holding company	Any other transaction	Investment received	30.00	None			30.00	0.00	30.00
258	Pravartaka tooling Services Private Limited	Mr Sudhir Goyal	Related Party of Holding Company (KMP of Amber)	Any other transaction	Director remuneration	25.00	None			8.11	0.00	1.49
259	Sidwal refrigeration Industries Private Limited	Amber Enterprises India Limited	HOLDING COMPANY	Any other transaction	Loan Repaid	20,000.00	None			14,400.00	0.00	0.00
260	Pravartaka tooling Services Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Loan Repaid	20,000.00	None			800.00	0.00	0.00
261	PICL India Private Limited	Amber Enterprises India Limited	Holding Company	Any other transaction	Loan Repaid	15,000.00	None			22,160.00	0.00	0.00								Textual Information(7)
262	Yujin Machinery India Private Limited	Yujin Machinery Ltd	Sister Concern	Any other transaction	Advance paid for Fixed Assets (Purchase)	1,500.00	None			245.88	0.00	245.88
263	Amber Enterprises India Limited	IL JIN Electronics India Private Limited	Subsidiary	Investment		30,000.00	None			29,636.45	0.00	29,636.45
Total value of transaction during the reporting period										6,10,292.58

Integrated Filing — IndAS

General information about company

Financial Results Ind-AS

Amount in (Lakhs)

Disclosure of notes on financial results

Remarks

Statement of Asset and Liabilities

Amount in (Lakhs)

Text Block

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Other Comprehensive Income

Amount in (Lakhs)

Cash flow statement, indirect

Amount in (Lakhs)

Details of Impact of Audit Qualification

Amount in (Lakhs)

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Text Block

Textual Information(1)	For the purpose of Related Party Transaction approval under Section 188 of the Companies Act, 2013, the value of loan transactions shall be considered based on the maximum outstanding amount at any point of time during the financial year and not on the cumulative amount of disbursements and repayments. The Company will ensure that the outstanding loan balance did not exceed the approved limit.
Textual Information(2)	For the purpose of Related Party Transaction approval under Section 188 of the Companies Act, 2013, the value of loan transactions shall be considered based on the maximum outstanding amount at any point of time during the financial year and not on the cumulative amount of disbursements and repayments. The Company will ensure that the outstanding loan balance did not exceed the approved limit.
Textual Information(3)	For the purpose of Related Party Transaction approval under Section 188 of the Companies Act, 2013, the value of loan transactions shall be considered based on the maximum outstanding amount at any point of time during the financial year and not on the cumulative amount of disbursements and repayments. The Company will ensure that the outstanding loan balance did not exceed the approved limit.
Textual Information(4)	For the purpose of Related Party Transaction approval under Section 188 of the Companies Act, 2013, the value of loan transactions shall be considered based on the maximum outstanding amount at any point of time during the financial year and not on the cumulative amount of disbursements and repayments. The Company will ensure that the outstanding loan balance did not exceed the approved limit.
Textual Information(5)	For the purpose of Related Party Transaction approval under Section 188 of the Companies Act, 2013, the value of loan transactions shall be considered based on the maximum outstanding amount at any point of time during the financial year and not on the cumulative amount of disbursements and repayments. The Company will ensure that the outstanding loan balance did not exceed the approved limit.
Textual Information(6)	For the purpose of Related Party Transaction approval under Section 188 of the Companies Act, 2013, the value of loan transactions shall be considered based on the maximum outstanding amount at any point of time during the financial year and not on the cumulative amount of disbursements and repayments. The Company will ensure that the outstanding loan balance did not exceed the approved limit.
Textual Information(7)	For the purpose of Related Party Transaction approval under Section 188 of the Companies Act, 2013, the value of loan transactions shall be considered based on the maximum outstanding amount at any point of time during the financial year and not on the cumulative amount of disbursements and repayments. The Company will ensure that the outstanding loan balance did not exceed the approved limit.