AMBER2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member AMBER2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2019-04-01 2020-03-31 2020-01-21 INR Lakhs Third quarter Single segment Manufacturing of consumer durables products and its components 2019-10-01 2019-12-31 Unaudited Standalone 5675856000.00 19996000.00 5695852000.00 5363074000.00 0.00 -442473000.00 127806000.00 73088000.00 155037000.00 357504000.00 5634036000.00 61816000.00 0.00 61816000.00 12295000.00 -65867000.00 -53572000.00 0.00 115388000.00 0.00 0.00 0.00 0.00 115388000.00 -935000.00 114453000.00 0.00 0.00 314465000.00 10 3.67 3.67 0.00 0.00 3.67 3.67 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 30 January 2020. The statutory auditors have expressed an unmodified conclusion on these results.tttttt ntttttt 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.tttttt ntttttt nThe 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 ntttttt nEffective 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 n During the quarter ended 31 December 2019, the Company has made a further investment for the acquisition of 2,791,978 equity shares of Ever Electronics Private Limited (‘Ever’) comprising of 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. Single segment 2019-04-01 2019-12-31 Unaudited Standalone 19566512000.00 64555000.00 19631067000.00 17163925000.00 0.00 -407914000.00 373392000.00 220378000.00 449253000.00 1062834000.00 18861868000.00 769199000.00 0.00 769199000.00 138203000.00 -16057000.00 122146000.00 0.00 647053000.00 0.00 0.00 0.00 0.00 647053000.00 -2803000.00 644250000.00 0.00 0.00 314465000.00 10 20.58 20.58 0.00 0.00 20.58 20.58 Other Expenses 357504000.00 Other Expenses 1062834000.00