AMBER2018-04-012018-06-30in-bse-fin:OneOperatingExpenses01Member AMBER2018-04-012018-06-30in-bse-fin:OneOperatingExpenses02Member AMBER2018-04-012018-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2018-04-01 2019-03-31 2018-07-25 INR Lakhs First quarter Single segment CONSUMER DURABLE PRODUCTS 2018-04-01 2018-06-30 Unaudited Standalone 6020854000.00 10553000.00 6031407000.00 4997085000.00 0.00 24021000.00 114693000.00 28791000.00 120012000.00 335352000.00 5619954000.00 411453000.00 0.00 411453000.00 94335000.00 28460000.00 122795000.00 0.00 288658000.00 0.00 0.00 0.00 288658000.00 -336000.00 288322000.00 0.00 0.00 0.00 0.00 314465000.00 10 0 9.18 9.18 0.00 0.00 9.18 9.18 0.00 0.00 0.00 1.The above financial results were reviewed by the Audit Committee and taken on record by the Board of Directors at their respective meetings held on 7 August 2018.2.The auditors of the Company have carried out a limited review of the unaudited standalone financial results for the quarter ended 30 June 2018 and have issued a unmodified review report. The report issued by the auditors is available on the Company's website at www.ambergroupindia.com.3.Amounts for the quarter ended 31 March 2018 represents the balancing amounts between audited amounts for the full financial year and the published year to date amounts upto third quarter of the respective financial year which were subjected to limited review by the statutory auditors of the Company.4.The financial results have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013 and other recognsied accounting practices to the extent applicable. Consequently, results for quarter ended 30 June 2017 have been restated to comply with Ind AS requirements to make them comparable. 5.The Company�s equity shares were listed on BSE Limited and National Stock Exchange of India Limited on 30 January 2018. Accordingly, the financial results for the corresponding quarter ended 30 June 2017,as included in the Statement, are the management certified year to date figures for the quarter ended 30 June 2017. 6.Revenue from operations for the quarter ended 30 June 2018 and quarter ended 31 March 2018 is net of Goods and Service Tax (GST) which is applicable from 1 July 2017, however, revenue for the periods upto 30 June 2017 is net of Value Added Tax (VAT) but gross of excise duty. Accordingly, the revenue from operations for the quarter ended 30 June 2018, quarter and year ended 31 March 2018 and quarter ended 30 June 2017 are not strictly comparable. Similarly, excise duty expense is also not comparable.7.The Company has incurred foreign exchange loss amounting INR 566.13 lacs and INR 93.93 lacs during the quarter ended 30 June 2018 and the quarter ended 31 March 2018 respectively, whereas there was foreign exchange gain amounting to INR 122.37 lacs during the corresponding quarter ended 30 June 2017 on account of fluctuation in foreign exchange rate in all the reporting period(s). Such losses and gains are classified under other expenses and other income respectively.8.The Company's primary business segment is reflected based on principal business activities carried on by the Company. As per Ind AS 108 �Operating Segments�, as notified under the Companies (Indian Accounting Standards) Rules, 2015, the Company operates in one reportable business segment i.e. consumer durable products and is primarily operating in India and hence, considered as single geographical segment.9.Effective 1 April 2018, the Company has adopted Ind AS 115, 'Revenue from Customer Contracts'. The application of Ind AS 115 did not have any material impact on the financial results of the Company. 2017-04-01 2017-06-30 Unaudited Standalone 6509957000.00 20868000.00 6530825000.00 4944845000.00 0.00 366213000.00 94054000.00 125956000.00 104015000.00 540944000.00 6176027000.00 354798000.00 0.00 354798000.00 85148000.00 13426000.00 98574000.00 0.00 256224000.00 0.00 0.00 0.00 256224000.00 -292000.00 255932000.00 0.00 0.00 0.00 0.00 238098000.00 10 0 9.89 9.89 0.00 0.00 9.89 9.89 0.00 0.00 0.00 Excise Duty 0.00 Other expenses 335352000.00