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 component 2019-07-01 2019-09-30 Unaudited Standalone 3933657000.00 -5794000.00 3927863000.00 3310886000.00 0.00 40612000.00 119609000.00 70761000.00 148990000.00 291351000.00 3982209000.00 -54346000.00 0.00 -54346000.00 -40613000.00 -59618000.00 -100231000.00 0.00 45885000.00 0.00 0.00 0.00 0.00 45885000.00 1226000.00 47111000.00 0.00 0.00 314465000.00 10 1.46 1.46 0.00 0.00 1.46 1.46 Notes:ttttttt nttttttt n1tThe 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. tttttt nttttttt n2tThe 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.tttttt nttttttt n3tThe Company's primary business segment is reflected based on principal business activities carried on by the Company. Chairman and Managing Director has been identified as being the Chief Operating Decision Maker ('CODM') and evaluates the Company's performance and allocates resources based on analysis of the various performance indicators of the Company as a single unit. Therefore, there are no separate reportable business segments as per Ind AS 108- Operating Segments. The Company 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. tttttt n n4tEffective 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. tttttt nttttttt n5tSubsequent to the period ended 30 September 2019, the Company has made a further investment for the acquisition of 2,791,978 equity shares of Ever Electronics Private Limited ('Ever') on 18 October 2019, which comprises 51% of the total paid up share capital of Ever. By virtue of the aforesaid acquisition of equity shares of Ever, the Company now holds 70% of the total paid up share capital of Ever. 2019-04-01 2019-09-30 Unaudited Standalone 13890656000.00 44559000.00 13935215000.00 11800851000.00 0.00 34559000.00 245586000.00 147290000.00 294215000.00 705329000.00 13227830000.00 707385000.00 0.00 707385000.00 125908000.00 49810000.00 175718000.00 0.00 531667000.00 0.00 0.00 0.00 0.00 531667000.00 1868000.00 533535000.00 0.00 0.00 314465000.00 10 16.91 16.91 0.00 0.00 16.91 16.91 other Expenses 291351000.00 other Expenses 705329000.00