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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	Multi segment
Description of single segment
Start date and time of board meeting	17-May-2025   17:00:00
End date and time of board meeting	17-May-2025   21:30:00
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

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	37536969000	99730157000
	Other income	190891000	735669000
	Total income	37727860000	100465826000
2	Expenses
(a)	Cost of materials consumed	29822609000	78189720000
(b)	Purchases of stock-in-trade	1649970000	4962411000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-160507000	-1296560000
(d)	Employee benefit expense	923171000	3245924000
(e)	Finance costs	545880000	2087278000
(f)	Depreciation, depletion and amortisation expense	579762000	2283078000
(f)	Other Expenses
1	Other Expenses	2354115000	6994560000
	Total other expenses	2354115000	6994560000
	Total expenses	35715000000	96466411000
3	Total profit before exceptional items and tax	2012860000	3999415000
4	Exceptional items	0	0
5	Total profit before tax	2012860000	3999415000
6	Tax expense
7	Current tax	583497000	987234000
8	Deferred tax	118119000	200889000
9	Total tax expenses	701616000	1188123000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1311244000	2811292000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-127009000	-299778000
16	Total profit (loss) for period	1184235000	2511514000
17	Other comprehensive income net of taxes	9371000	6153000
18	Total Comprehensive Income for the period	1193606000	2517667000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1160712000	2435580000
	Total profit or loss, attributable to non-controlling interests	23523000	23523000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	9572000	6431000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-201000	-278000
21	Details of equity share capital
	Paid-up equity share capital	338235000	338235000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		22519699000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	34.32	72.01
	Diluted earnings (loss) per share from continuing operations	34.12	71.67
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	34.32	72.01
	Diluted earnings (loss) per share from continuing and discontinued operations	34.12	71.67
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n 1 tThe consolidated financial results comprise the financial results of the Co and its subsidiaries and its joint ventures n n2tThe Groups primary business segment is reflected on the principal business activities carried on by the entities in the Group in the following operating segments Consumer Durables Division Electronics Division and Railway Sub system and Defense Division n n3tOn 12 June 2024 the Holding Co has also acquired additional 181282 equity shares of IL JIN amounting to Rs 3,322 lakhs at Rs 1833 per share from its minority shareholders Resulting to same, the Holding Company shareholding increased from 85 to 90 in IL JIN n n4tOn 25 May 2024 the Holding Co has acquired additional 1106937 equity shares of Ever amounting to Rs 6863 lacs at Rs 620 per share from its minority shareholders Resulting to same the Holding Co shareholding increased from 70 to 90 in Ever n n5tThe Reconstruction Committee of the Board in their meeting held on 7 Sep 2024 approved the acquisition of the part of the business of AmberPR through a slump sale on a going concern basis for a consideration of Rs 1867 lakh with effect from 1 Oct 2024 and the Holding Co has provided the effect of the slump sale in these financial results in accordance with Appendix C Business combinations of entities under common control of Ind AS 103 Business Combinations Accordingly the comparable financial results and other financial information included in these financial results have also been restated to give effect of the slump sale n n6tThe Board of Holding Co and AmberPR has further approved the said scheme to revise the appointed date of the scheme to 1 April 2025 from the earlier approved date of 1 April 24 in their meeting dated 17 May 2025 and 12 May 2025 respectively The Company is in the process of filing the scheme with NCLT for required approvals n n7tThe Joint Venture Committee 2 of the Board of the ILJIN at their meeting held on 15 Oct 24 approved formation of a joint venture alliance with KCC to carry on the business of manufacturing of HDI, Flex, Semiconductor Substrates PCBs and the joint venture agreement has been executed on 15 Oct 24 Subsequent to the year ended 31 Mar 2025 the Company namely Ascent K Circuit Private Limited has been incorporated on 7 Apr 2025 n

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	20824418000
	Capital work-in-progress	1151357000
	Investment property	157546000
	Goodwill	3608655000
	Other intangible assets	5807738000
	Intangible assets under development	825628000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1153322000
	Non-current financial assets
	Non-current investments	34234000
	Trade receivables, non-current	0
	Loans, non-current	328242000
	Other non-current financial assets	2308738000
	Total non-current financial assets	2671214000
	Deferred tax assets (net)	15953000
	Other non-current assets	1585545000
	Total non-current assets	37801376000
2	Current assets
	Inventories	16550691000
	Current financial asset
	Current investments	1169771000
	Trade receivables, current	17500864000
	Cash and cash equivalents	2128007000
	Bank balance other than cash and cash equivalents	5139652000
	Loans, current	27302000
	Other current financial assets	2514279000
	Total current financial assets	28479875000
	Current tax assets (net)	0
	Other current assets	1449038000
	Total current assets	46479604000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	84280980000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	338235000
	Other equity	22519699000
	Total equity attributable to owners of parent	22857934000
	Non controlling interest	245247000
	Total equity	23103181000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9591553000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	3996042000
	Total non-current financial liabilities	13587595000
	Provisions, non-current	234980000
	Deferred tax liabilities (net)	1765308000
	Deferred government grants, Non-current	26422000
	Other non-current liabilities	0
	Total non-current liabilities	15614305000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9808582000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	455621000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	31247821000
	Total Trade payable	31703442000
	Other current financial liabilities	2439612000
	Total current financial liabilities	43951636000
	Other current liabilities	1430403000
	Provisions, current	100927000
	Current tax liabilities (Net)	75836000
	Deferred government grants, Current	4692000
	Total current liabilities	45563494000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	61177799000
	Total equity and liabilites	84280980000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Consumer Durables Division	28567481000	74716926000
2	Electronics Division	8416223000	21938526000
3	Railway Sub-system & Defense Division	1252087000	4498668000
	Total Segment Revenue	38235791000	101154120000
	Less: Inter segment revenue	698822000	698822000
	Revenue from operations	37536969000	99730157000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Consumer Durables Division	2170083000	5264990000
2	Electronics Division	501139000	1543496000
3	Railway Sub-system & Defense Division	308323000	851922000
	Total Profit before tax	2979545000	7660408000
	i. Finance cost	545880000	545880000
	ii. Other Unallocable Expenditure net off Unallocable income	547814000	547814000
	Profit before tax	1885851000	3699637000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Consumer Durables Division	66937693000	66937693000
2	Electronics Division	14891702000	14891702000
3	Railway Sub-system & Defense Division	6244199000	6244199000
	Total Segment Asset	88073594000	88073594000
	Un-allocable Assets	-3792614000	-3792614000
	Net Segment Asset	84280980000	84280980000
4	Segment Liabilities
	Segment Liabilities
1	Consumer Durables Division	47247229000	47247229000
2	Electronics Division	11191891000	11191891000
3	Railway Sub-system & Defense Division	3375909000	3375909000
	Total Segment Liabilities	61815029000	61815029000
	Un-allocable Liabilities	-637230000	-637230000
	Net Segment Liabilities	61177799000	61177799000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	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	6326000	-10897000
	Total Amount of items that will not be reclassified to profit and loss	6326000	-10897000
2	Income tax relating to items that will not be reclassified to profit or loss	1539000	-2737000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	5965000	18641000
	Total Amount of items that will be reclassified to profit and loss	5965000	18641000
4	Income tax relating to items that will be reclassified to profit or loss	1381000	4328000
5	Total Other comprehensive income	9371000	6153000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3999415000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2087278000
	Adjustments for decrease (increase) in inventories			-8142341000
	Adjustments for decrease (increase) in trade receivables, current			-1843305000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-514426000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			193471000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			10186003000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-137827000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2283078000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-28625000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			559339000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-153353000
	Adjustments for dividend income			0
	Adjustments for interest income			491933000
	Adjustments for share-based payments			89984000
	Adjustments for fair value losses (gains)			143396000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			10816000
	Other adjustments to reconcile profit (loss)			-422103000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3819452000
	Net cash flows from (used in) operations			7818867000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			709927000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7108940000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			1168591000
	Other cash receipts from sales of equity or debt instruments of other entities			1000000000
	Other cash payments to acquire equity or debt instruments of other entities			1159388000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			377500000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			191810000
	Purchase of property, plant and equipment			5747911000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			301500000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			453959000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2420226000
	Net cash flows from (used in) investing activities	-9529347000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			353067000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			6711632000
	Repayments of borrowings			1644258000
	Payments of lease liabilities			127978000
	Dividends paid			0
	Interest paid			2063031000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3229432000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			809025000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			262000
	Net increase (decrease) in cash and cash equivalents			809287000
	Cash and cash equivalents cash flow statement at beginning of period			1318720000
	Cash and cash equivalents cash flow statement at end of period			2128007000