AMBER2020-07-012020-09-30in-bse-fin:OneOperatingExpenses01Member AMBER2020-07-012020-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2020-04-01 2021-03-31 2020-10-30 INR Lakhs Half yearly true Cash Flow Indirect Single segment Manufacturing of consumer durables products and its component 2020-07-01 2020-09-30 Unaudited Standalone 2223589000.00 110655000.00 2334244000.00 1824630000.00 0.00 73309000.00 101423000.00 96745000.00 170054000.00 221525000.00 2487686000.00 -153442000.00 0.00 -153442000.00 0.00 -67426000.00 -67426000.00 0.00 -86016000.00 0.00 0.00 0.00 0.00 -86016000.00 1051000.00 -84965000.00 0.00 0.00 336937000.00 10 -2.69 -2.69 0.00 0.00 -2.69 -2.69 Notes: nI 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 nDirectors in its meeting held on 7 November 2020. The statutory auditors have expressed an unmodified conclusion on these financial results. n2 The above financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard n34, Interim Financial Reporting ('md AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles ngenerally accepted in Jndia and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and nDisclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. n5 The Company through Qualified Institutional Placement (QIP) allotted 2,247,191 equity shares to the eligible Qualified Institutional Buyers (QIB) at a issue price of 1,780 per equity share (mcluding a premium of 1,770 per equity share) aggregating to 40,000 Iakh on 10 September 2020. The issue nwas made in accordance with the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 as amended (the SEBI ICDR Regulations ), nand Sections 42 and 62 of the Companies Act, 2013, as amended, including the rules made thereunder (the Issue ). Funds received pursuant to QIP have been utilised towards the object stated in the placement document. n 'Pursuant to Second Amendment to the Share Purchase Agreement dated 17 September 2020, the Company has acquired balance 20% stake i.e. 9,000 nequity shares having face value of 1000 per equity share of Sidwal Refrigeration Industries Private Limited ('Sidwal') on 18 September 2020. Pursuant to which, Sidwal has become a wholly owned subsidiary of the Company. Single segment 2020-04-01 2020-09-30 Unaudited Standalone 4131915000.00 137760000.00 4269675000.00 3261002000.00 0.00 319242000.00 207072000.00 184221000.00 338216000.00 398870000.00 4708623000.00 -438948000.00 0.00 -438948000.00 0.00 -165440000.00 -165440000.00 0.00 -273508000.00 0.00 0.00 0.00 0.00 -273508000.00 206000.00 -273302000.00 0.00 0.00 336937000.00 10 -8.63 -8.63 0.00 0.00 -8.63 -8.63 Other Expenses 221525000.00 Other Expenses 398870000.00 184221000.00 437037000.00 5059301000.00 0.00 0.00 0.00 0.00 116742000.00 0.00 -6925974000.00 0.00 0.00 0.00 338215000.00 0.00 0.00 3351000.00 419618000.00 0.00 -5054000.00 0.00 -47217000.00 0.00 0.00 0.00 0.00 -969013000.00 0.00 0.00 -1294339000.00 -1733287000.00 0.00 0.00 0.00 11896000.00 0.00 -1745183000.00 0.00 476050000.00 0.00 0.00 0.00 0.00 0.00 0.00 56858000.00 455324000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 250000000.00 0.00 0.00 0.00 0.00 3559000.00 0.00 -1532416000.00 0.00 -2653373000.00 0.00 0.00 4000000000.00 0.00 0.00 0.00 0.00 0.00 1544831000.00 659459000.00 0.00 4603000.00 0.00 5858000.00 0.00 -243700000.00 4631211000.00 232655000.00 0.00 232655000.00 491033000.00 723688000.00