AMBER2018-10-012018-12-31in-bse-fin:OneOperatingExpenses01Member AMBER2018-10-012018-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2018-04-01 2019-03-31 2019-01-29 INR Lakhs Third quarter Single segment Consumer Durables 2018-10-01 2018-12-31 Unaudited Standalone 3887573000.00 2792000.00 3890365000.00 3704060000.00 0.00 -364012000.00 98426000.00 34639000.00 122079000.00 228371000.00 3823563000.00 66802000.00 0.00 66802000.00 14337000.00 13996000.00 28333000.00 0.00 38469000.00 0.00 0.00 0.00 0.00 38469000.00 -249000.00 38220000.00 0.00 0.00 314465000.00 10 1.22 1.22 0.00 0.00 1.22 1.22 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 8 February 2019. nThe auditors of the Company have carried out a limited review of the unaudited standalone financial results for the quarter and nine months ended 31 Decemebr 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. nThe financial results have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as notified under the 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. nRevenue from operations for the nine months ended 31 December 2018 is net of Goods and Service Tax (GST) which was applicable from 1 July 2017, however, revenue for the nine months ended 31 December 2017 was net of Value Added Tax (VAT) but gross of excise duty. Accordingly, revenue from operations for the nine months ended 31 December 2018 is not strictly comparable with the figures for the nine months ended 31 December 2017. n'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. nEffective 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. nThe figures for the corresponding previous period have been regrouped/ reclassified wherever necessary, to make them comparable. 2018-04-01 2018-12-31 Unaudited Standalone 12171191000.00 41045000.00 12212236000.00 10559764000.00 0.00 -337817000.00 293361000.00 96245000.00 365226000.00 796664000.00 11773443000.00 438793000.00 0.00 438793000.00 92911000.00 36238000.00 129149000.00 0.00 309644000.00 0.00 0.00 0.00 0.00 309644000.00 -747000.00 308897000.00 0.00 0.00 314465000.00 10 9.85 9.85 0.00 0.00 9.85 9.85 Other Expenses 228371000.00 Other Expenses 796664000.00 0.00 0.00 0.00