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	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	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
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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://www.ir.ambergroupindia.com/wp-content/uploads/2025/04/Related-Party-Transaction-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

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	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	26794566000	67439658000
	Other income	153945000	818096000
	Total income	26948511000	68257754000
2	Expenses
(a)	Cost of materials consumed	22031239000	55907207000
(b)	Purchases of stock-in-trade	1118582000	2794178000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-72180000	-781886000
(d)	Employee benefit expense	387436000	1397344000
(e)	Finance costs	402274000	1665075000
(f)	Depreciation, depletion and amortisation expense	372259000	1483078000
(f)	Other Expenses
1	Other expenses	1413072000	3832722000
	Total other expenses	1413072000	3832722000
	Total expenses	25652682000	66297718000
3	Total profit before exceptional items and tax	1295829000	1960036000
4	Exceptional items	0	0
5	Total profit before tax	1295829000	1960036000
6	Tax expense
7	Current tax	414426000	505024000
8	Deferred tax	85479000	101862000
9	Total tax expenses	499905000	606886000
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	795924000	1353150000
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	0	0
16	Total profit (loss) for period	795924000	1353150000
17	Other comprehensive income net of taxes	9589000	8661000
18	Total Comprehensive Income for the period	805513000	1361811000
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	338235000	338235000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		18579075000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.53	40.01
	Diluted earnings (loss) per share from continuing operations	23.4	39.83
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	23.53	40.01
	Diluted earnings (loss) per share from continuing and discontinued operations	23.4	39.83
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		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 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	13183890000
	Capital work-in-progress	142989000
	Investment property	0
	Goodwill	123635000
	Other intangible assets	2979275000
	Intangible assets under development	252792000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	8306925000
	Trade receivables, non-current	0
	Loans, non-current	884371000
	Other non-current financial assets	2105963000
	Total non-current financial assets	11297259000
	Deferred tax assets (net)	0
	Other non-current assets	604968000
	Total non-current assets	28584808000
2	Current assets
	Inventories	11927287000
	Current financial asset
	Current investments	1161667000
	Trade receivables, current	11902889000
	Cash and cash equivalents	1696976000
	Bank balance other than cash and cash equivalents	5128694000
	Loans, current	9310000
	Other current financial assets	1421361000
	Total current financial assets	21320897000
	Current tax assets (net)	0
	Other current assets	1000201000
	Total current assets	34248385000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	62833193000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	338235000
	Other equity	18579075000
	Total equity attributable to owners of parent	18917310000
	Non controlling interest
	Total equity	18917310000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7716941000
	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	200066000
	Total non-current financial liabilities	7917007000
	Provisions, non-current	94762000
	Deferred tax liabilities (net)	827361000
	Deferred government grants, Non-current	6575000
	Other non-current liabilities	0
	Total non-current liabilities	8845705000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7317054000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	168982000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	25004229000
	Total Trade payable	25173211000
	Other current financial liabilities	1603408000
	Total current financial liabilities	34093673000
	Other current liabilities	885683000
	Provisions, current	60635000
	Current tax liabilities (Net)	27488000
	Deferred government grants, Current	2699000
	Total current liabilities	35070178000
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	43915883000
	Total equity and liabilites	62833193000
	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		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

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	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	6825000	-7204000
	Total Amount of items that will not be reclassified to profit and loss	6825000	-7204000
2	Income tax relating to items that will not be reclassified to profit or loss	1719000	-1814000
3	Amount of items that will be reclassified to profit and loss
1	(iii) Items that will be reclassified to profit or loss	5864000	18379000
	Total Amount of items that will be reclassified to profit and loss	5864000	18379000
4	Income tax relating to items that will be reclassified to profit or loss	1381000	4328000
5	Total Other comprehensive income	9589000	8661000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1960036000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1665075000
	Adjustments for decrease (increase) in inventories			-6204909000
	Adjustments for decrease (increase) in trade receivables, current			-409926000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-362349000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			263662000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			7429666000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-117899000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1483078000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			16740000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			466319000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-107079000
	Adjustments for dividend income			0
	Adjustments for interest income			541137000
	Adjustments for share-based payments			73494000
	Adjustments for fair value losses (gains)			132152000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			19212000
	Other adjustments to reconcile profit (loss)			-380340000
	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)			3425759000
	Net cash flows from (used in) operations			5385795000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			282342000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5103453000
	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			1018591000
	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			350000000
	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			126038000
	Purchase of property, plant and equipment			2115177000
	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			3351500000
	Cash receipts from repayment of advances and loans made to other parties			3317400000
	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			542901000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2458336000
	Net cash flows from (used in) investing activities	-5466653000
	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			3918102000
	Repayments of borrowings			1269961000
	Payments of lease liabilities			72750000
	Dividends paid			0
	Interest paid			1659523000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1268935000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			905735000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			905735000
	Cash and cash equivalents cash flow statement at beginning of period			791241000
	Cash and cash equivalents cash flow statement at end of period			1696976000