INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol AMBAAUTO
MSEI Symbol NOTLISTED
ISIN INE293601014
Name of Company AMBA AUTO SALES AND SERVICES LIMITED
Type of company SME
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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Automobiles
Start date and time of board meeting 30-05-2026   17:00:00
End date and time of board meeting 30-05-2026   19:30:00
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
(III) 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 01-07-2025
Indicate Company website link for updated RPT policy of the Company https://ambaauto.com/wp-content/uploads/2026/02/13.-Related-Party-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 — Other than Bank

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 12,772.64 26,867.93
Other income 7.14 12.58
Total Income 12,779.78 26,880.51
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 10,970.77 22,711.48
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (886.13) (801.79)
(d) Employee benefit expense 456.39 868.91
(e) Finance costs 407.54 746.63
(f) Depreciation and amortisation expense 104.93 201.32
(g) Other Expenses
1 Other Expenses 339.51 606.66
2 Direct Expenses 336.45 684.03
Total other expenses 675.96 1,290.69
Total expenses 11,729.46 25,017.24
3 Profit before exceptional and extraordinary items and tax 1,050.32 1,863.27
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,050.32 1,863.27
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,050.32 1,863.27
8 Tax Expense
Current tax 284.49 489.03
Deferred tax (28.98) (28.98)
Total tax expenses 255.51 460.05
9 Net Profit Loss for the period from continuing operations 794.81 1,403.22
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 794.81 1,403.22
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 794.81 1,403.22
17 Details of equity share capital
Paid-up equity share capital 1,350.00 1,350.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 1,531.35
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.89 10.39
Diluted earnings (loss) per share from continuing and discontinued operations 5.89 10.39
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Explanatory notes to the Statement of standalone Audited Financial Results for half yearly and year ended March 31, 2026 1) The audited standalone financial results for half year and year ended on March 31st, 2026, which are published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“the Listing Regulation”) have been reviewed and recommended by the Audit Committee and were approved & taken on record by the Board of Directors at their respective meeting held on 30 May 2026. The Statutory Auditors have expressed unmodified opinion on these results. 2) IND AS is currently not applicable to the company hence the financial results have been prepared in accordance with the Accounting Standards as notified under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 issued thereunder and other accounting principles generally accepted in India as amended from time to time. 3) During the year (FY 25-26), the Company issued 1,27,50,000 equity shares of 310 each as fully paid-up bonus shares to the existing equity shareholders in the ratio of 17:1 (i.e., 17 bonus shares for every 1 existing share held) by passing board resolution on 09 September 2025 4) Since funds for the Initial Public offer ( IPO ) of the Company has been raised after 31st March, 2026 proceeds of utilisation of funds or statement of deviation of funds raised from public issue will be provided in accordance with Regulation 32 of Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirement ) Regulations 2015. not 5) Earnings per share (EPS) for all prior periods have been proportionately adjusted for the 17:1 bonus issue, incorporating the weighted average of bonus shares, Pre IPO shares and IPO Share in the calculation have been computed in accordance with accounting standard on Earnings per share (EPS) As-20. 6) The Company does not have any subsidiary company or associate company or joint ventures and hence consolidation is not applicable. 7) The Company is mainly engaged in automobile business and considering the volume of automobile business, segment reporting as per Accounting Standard 17 is not applicable to the Company. 8) Figures for the previous period have been regrouped/reclassified wherever necessary to confirm to the figures of the current period’s presentation.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,863.27
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 669.84
Adjustments for depreciation and amortisation expense 201.32
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 871.16
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (801.78)
Adjustments for decrease (increase) in trade receivables (110.69)
Adjustments for decrease (increase) in other current assets (277.69)
Adjustments for increase (decrease) in trade payables (754.66)
Adjustments for increase (decrease) in other current liabilities (112.74)
Adjustments for provisions 227.90
Total adjustments for working capital (1,829.66)
Total adjustments for reconcile profit (loss) (958.50)
Net cash flows from (used in) operations 904.77
Dividends received 0.00
Interest paid 0.00
Interest received (12.58)
Income taxes paid (refund) 524.48
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 367.71
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 367.71
4 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 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
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 0.00
Purchase of property plant and equipment 160.29
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 64.97
Cash receipts from repayment of advances and loans made to other parties 0.00
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 12.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (35.92)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (248.60)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (248.60)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 647.59
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 669.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (22.25)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (22.25)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 96.86
6 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 96.86
Cash and cash equivalents cash flow statement at beginning of period 249.25
Cash and cash equivalents cash flow statement at end of period 346.11


Statement of Asset and Liabilities

Amount in (Lakhs)

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
Equity and liabilities
1 Shareholders' funds
Share capital 1,350.00
Reserves and surplus 1,532.00
Money received against share warrants 0.00
Total shareholders' funds 2,882.00
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 1,164.67
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 69.74
Total non-current liabilities 1,234.41
6 Current liabilities
Short-term borrowings 5,005.38
Trade Payables
(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 722.48
Total Trade payable 722.48
Other current liabilities
1 Other current liabilities 164.03
Total of Other long-term liabilities 164.03
Short-term provisions 492.03
Total current liabilities 6,383.92
Total equity and liabilities 10,500.33
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 814.86
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 814.86
ii Non-current investments 258.28
v Deferred tax assets (net) 56.25
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 275.08
Other non-current assets
Total of Other non-current assets
Total non-current assets 1,404.47
Current assets
Current investments 0.00
Inventories 5,739.14
Trade receivables 2,056.10
Cash and cash equivalents 346.76
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 746.49
Other current assets
1 Other Current Assets 207.37
Total of Other current assets 207.37
Total current assets 9,095.86
Total assets 10,500.33
Disclosure of notes on assets and liabilities


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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 SPDR AND ASSOCIATES LLP Yes 31-01-2028


Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
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
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure 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)
1 Amba Auto Sales and Services Limited Amba Garments Private Limited Group Concern Purchase of goods or services 0.00 not applicable 0.00 5.90 0.00
2 Amba Auto Sales and Services Limited Radhe Krishna Clothings Private Limited Group Concern Sale of goods or services 0.01 not applicable 0.02 0.77 0.79
3 Amba Auto Sales and Services Limited Ora Buildcon Group Concern Any other transaction no transaction not applicable 0.00 0.00 0.00
4 Amba Auto Sales and Services Limited PSR Buildcon Group Concern Any other transaction no transaction not applicable 0.00 0.00 0.00
5 Amba Auto Sales and Services Limited PSR Dwellings LLP Group Concern Any other transaction no transaction not applicable 0.00 0.00 0.00
6 Amba Auto Sales and Services Limited PSR Real Estate LLP Group Concern Any other transaction no transaction not applicable 0.00 0.00 0.00
7 Amba Auto Sales and Services Limited RPS Dwellings LLP Group Concern Any other transaction no transaction not applicable 0.00 0.00 0.00
8 Amba Auto Sales and Services Limited PSR Peacock County LLP Group Concern Any other transaction no transaction not applicable 0.00 0.00 0.00
9 Amba Auto Sales and Services Limited PSR Realty Development LLP Group Concern Any other transaction no transaction not applicable 0.00 0.00 0.00
10 Amba Auto Sales and Services Limited Pradeep Kumar Lohia Director Loan 7.00 not applicable 7.00 1.90 8.90 Loan 0 Repayable on demand Loan 0 Repayable on demand Unsecured Business Purpose Textual Information(1)
11 Amba Auto Sales and Services Limited Rakesh Kumar Lohia Key Managerial Personnel Loan 752.50 not applicable 752.50 12.77 69.58 Loan 0 Repayable on demand Loan 0 Repayable on demand Unsecured Business Purpose Textual Information(2)
12 Amba Auto Sales and Services Limited Vikash Kumar Lohia Key Managerial Personnel Loan 2,439.01 not applicable 2,439.01 63.47 26.45 Loan 0 Repayable on demand Loan 0 Repayable on demand Unsecured Business Purpose Textual Information(3)
13 Amba Auto Sales and Services Limited Chetankumar Hiralal Solanki Key Managerial Personnel Remuneration 3.00 not applicable 3.00 0.50 0.50
14 Amba Auto Sales and Services Limited Shilpy Lohia Wife of KMP Loan 5.35 not applicable 5.35 30.40 25.05 Loan 0 Repayable on demand Loan 0 Repayable on demand Unsecured Business Purpose Textual Information(4)
15 Amba Auto Sales and Services Limited Sakshi Lohia Daughter of KMP Loan 34.70 not applicable 34.70 2.50 0.00 Loan 0 Repayable on demand Loan 0 Repayable on demand Unsecured Business Purpose Textual Information(5)
16 Amba Auto Sales and Services Limited Harsh Kumar Lohia Son of KMP Loan 5.00 not applicable 5.00 7.35 2.35 Loan 0 Repayable on demand Loan 0 Repayable on demand Unsecured Business Purpose Textual Information(6)
17 Amba Auto Sales and Services Limited Pradeep Kumar Lohia Director Remuneration 6.60 not applicable 6.60 0.13 1.21
18 Amba Auto Sales and Services Limited Rakesh Kumar Lohia Key Managerial Personnel Remuneration 12.00 not applicable 12.00 0.96 2.65
19 Amba Auto Sales and Services Limited Vikash Kumar Lohia Key Managerial Personnel Remuneration 12.00 not applicable 12.00 0.84 4.42
20 Amba Auto Sales and Services Limited Rachna Lohia Wife of KMP Remuneration 15.00 not applicable 15.00 (2.04) 2.42
21 Amba Auto Sales and Services Limited Shilpy Lohia Wife of KMP Remuneration 15.00 not applicable 15.00 0.36 2.62
22 Amba Auto Sales and Services Limited Sakshi Lohia Daughter of KMP Remuneration 7.00 not applicable 7.50 0.28 6.47
Total value of transaction during the reporting period 3,314.68



Text Block

Textual Information(1) loan taken of Rs. 7.00 lakhs
Textual Information(2) loan taken of Rs. 404.66 lakhs and Repaid of Rs. 347.84 lakhs
Textual Information(3) loan taken of Rs. 1,201.00 Lakhs and Repaid of Rs. 1,238.01 Lakhs
Textual Information(4) loan Repaid of Rs. 5.35 Lakhs
Textual Information(5) loan taken of Rs. 16.10 Lakhs and Repaid of Rs. 18.60 Lakhs
Textual Information(6) loan Repaid of Rs. 5 Lakhs