AMBER2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member AMBER2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2019-04-01 2020-03-31 2019-10-23 INR Lakhs Half yearly Single segment Manufacturing of consumer durables products and its components 2019-07-01 2019-09-30 Unaudited Consolidated 6232385000.00 -1420000.00 6230965000.00 5009520000.00 0.00 128996000.00 251070000.00 105891000.00 213372000.00 475669000.00 6184518000.00 46447000.00 0.00 46447000.00 -9005000.00 -66379000.00 -75384000.00 0.00 121831000.00 0.00 0.00 0.00 0.00 121831000.00 -2873000.00 118958000.00 117709000.00 4122000.00 114985000.00 3975000.00 314465000.00 10 3.87 3.87 0.00 0.00 3.87 3.87 The above financial results have been reviewed by the Audit Committee and statutory auditors of the Company and taken on record by the Board of Directors in its meeting held on 7 November 2019. The statutory auditors have expressed an unmodified conclusion on these results. n nThe above financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards ('Ind AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by Companies (India Accounting Standard) Rules, 2016 as specified under section 133 of the Companies Act, 2013. n n'The Group's primary business segment is reflected based on principal business activities carried on by the Group. Chairman and Managing Director has been identified as being the Chief Operating Decision Maker ('CODM') and evaluates the Group's performance and allocates resources based on analysis of the various performance indicators of the Group as a single unit. Therefore, there are no separate reportable business segments as per Ind AS 108- Operating Segments. The Group operates in one reportable business segment i.e., manufacturing of consumer durable products and is primarily operating in India and hence, considered as single geographical segment. n n'Effective 1 April 2019, the Company adopted Ind AS 116 Leases , applied to all lease contracts existing on 1 April 2019 using the modified retrospective method along with the transition option to recognise Right-of-Use asset (ROU) at an amount equal to the Lease Liability. The effect of this adoption is not material on the profit for the period and earnings per share. n nThe consolidated results for the quarter and half year ended on 30 september 2019 of the Company presented above include the financial results of its acquired subsidiary Sidwal Refrigeration Industries Private Limited from 2 May 2019. n n'Freight inward cost in quarters ended 30 June 2019, 30 September 2018, six months ended 30 September 2018 and year ended 31 March 2019 amounting to Rs.229.29 lakh, Rs.81.37 lakh, Rs. 268.60 lakh and Rs. 662.83 lakh respectively have been regrouped from operating expenses to cost of material consumed to provide more relevant information. n n'The Group is submitting the quarterly financial results and the cash flow statement for the six months period ended 30 September 2019 in accordance with SEBI (LODR) regulations, 2015, as amended read with circular no. CIR/CFD/CMD1/44/2019 dated 29 March 2019 and accordingly cash flow statement for the six months period ended 30 September 2018 have been approved by the Group's Board of Directors and has not been subjected to limited review by auditors. n n'The figures for the corresponding previous period/year have been regrouped/reclassified, wherever necessary, to make them comparable. 2019-04-01 2019-09-30 Unaudited Consolidated 18591763000.00 59837000.00 18651600000.00 15389192000.00 0.00 127205000.00 486725000.00 215585000.00 413603000.00 1057532000.00 17689842000.00 961758000.00 0.00 961758000.00 184744000.00 11907000.00 196651000.00 0.00 765107000.00 0.00 0.00 0.00 0.00 765107000.00 -3563000.00 761544000.00 729880000.00 35227000.00 726456000.00 35089000.00 314465000.00 10 24.33 24.33 0.00 0.00 24.33 24.33 OTHER EXPENSES 475669000.00 OTHER EXPENSES 1057532000.00