AMBER2020-10-012020-12-31in-bse-fin:OneOperatingExpenses01Member AMBER2020-10-012020-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2020-04-01 2021-03-31 2021-01-21 INR Lakhs Third quarter Single segment Manufacturing of consumer durables products and its component 2020-10-01 2020-12-31 Unaudited Standalone 5764204000.00 80292000.00 5844496000.00 5503291000.00 0.00 -644417000.00 127340000.00 67656000.00 173119000.00 346503000.00 5573492000.00 271004000.00 0.00 271004000.00 0.00 88331000.00 88331000.00 0.00 182673000.00 0.00 0.00 0.00 0.00 182673000.00 103000.00 182776000.00 0.00 0.00 336937000.00 10 5.42 5.42 0.00 0.00 5.42 5.42 The above standalone unaudited 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 2021. The statutory auditors have expressed an unmodified conclusion on these standalone unaudited financial results. nThe above standalone unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 ‘the Act’, and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements Regulations, 2015 as amended, including relevant circulars issued by the SEBI from time to time. n'The 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. n'In March 2020, World Health Organization WHO had declared the outbreak of Novel Corona virus Covid-19 as a pandemic. Complying with the directives of Government, the plant and offices of the Company had been under lock-down, resulting thereto, the operations for the nine months period have been impacted. Given the uncertainty of quick turnaround to normalcy, post lifting of the lock down, the Company has carried out a comprehensive assessment of possible impact on its business operations, financial assets, contractual obligations and its overall liquidity position, based on the internal and external sources of information and application of reasonable estimates. The Company does not foresee any significant incremental risk to the recoverability of its assets or in its ability to meet its financial obligations over the foreseeable future, given early and required steps taken to contain, protect and mitigate the exposure. Since the situations are continuously evolving, the impact assessed may be different from the estimates made as at the date of approval of these standalone unaudited financial results, however, the management will continue to monitor any material change arising due to the impact of this pandemic on financial and operational performance of the Company and take necessary measures to address the situation. The auditors have given an emphasis on this matter in their review report. n'The Code on Social Security, 2020 ‘Code’ relating to employee benefits, during employment and post-employment benefits, has received the Presidential assent in September 2020. This Code has been published in the Gazette of India. However, the effective date from which the changes are applicable is yet to be notified and the rules for quantifying the financial impact are also yet to be issued. The Company will evaluate the impact of the Code and will give appropriate impact in the financial statements in the period in which the Code becomes effective and the related rules are published. Single segment 2020-04-01 2020-12-31 Unaudited Standalone 9896119000.00 218052000.00 10114171000.00 8764293000.00 0.00 -325175000.00 334412000.00 251877000.00 511335000.00 745373000.00 10282115000.00 -167944000.00 0.00 -167944000.00 0.00 -77109000.00 -77109000.00 0.00 -90835000.00 0.00 0.00 0.00 0.00 -90835000.00 309000.00 -90526000.00 0.00 0.00 336937000.00 10 -2.81 -2.81 0.00 0.00 -2.81 -2.81 Other Expenses 346503000.00 Other Expenses 745373000.00