AMBER2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member AMBER2021-01-012021-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2020-04-01 2021-03-31 2021-05-13 INR Lakhs Yearly true Cash Flow Indirect Single segment manufacturing of consumer durable products and its components 2021-01-01 2021-03-31 Audited Standalone 13062937000.00 81168000.00 13144105000.00 11095236000.00 0.00 171662000.00 147170000.00 81595000.00 163754000.00 541592000.00 12201009000.00 943096000.00 0.00 943096000.00 171448000.00 165244000.00 336692000.00 0.00 606404000.00 0.00 0.00 0.00 0.00 606404000.00 563000.00 606967000.00 0.00 0.00 336937000.00 10 18.00 18.00 0.00 0.00 18.00 18.00 1 The above financial results have been reviewed by the Audit Committee of the Company and taken on record by the Board of Directors in its meeting held on 22 May 2021 The statutory auditors have expressed an unmodified opinion on these results 2 The above financial results have been prepared in accordance with Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules 2015 as amended as specified under section 133 of the Companies Act 2013 other recognised accounting practices to the extent applicable 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 3 The Company has taken into account all the possible impacts of COVID 19 including the possible impacts of second wave in preparation of these standalone financial results including but not limited to its assessment of liquidity and going concern assumption recoverable values of its financial and non-financial assets, impact on revenue and cost impact on leases and impact on investments The Company has carried out this assessment based on available internal and external sources of information upto the date of approval of these standalone financial results and believes that the impact of COVID 19 is not material to these standalone financial results and expects to recover the carrying amount of its assets The impact of COVID 19 on the standalone financial results may differ from that estimated as at the date of approval of these standalone financial results owing to the nature and duration of COVID 19 4 Subsequent to the year end the Board of Directors, on the recommendation of Nomination and Remuneration Committee in its meeting held on 19 April 2021 has granted 220000 options to certain identified eligible employees of the Company and its subsidiaries at Rs 2400 per option, under Amber Enterprises India Limited Employee Stock Option Plan 2017 ESOP 2017Plan Vesting will be made in four years in equal ratio ie 25 percent every year after the statutory period of one year from the date of grant of Option Exercise period in respect of an Option shall commence after vesting of such options as authorized by the Nomination and Remuneration Committee and Board, subject to a maximum period of 5 Five years This was pursuant to the approval from the shareholders through postal ballot concluded on 24 December 2020 These options will vest in line with the current employment agreement 5 The CEO and CFO have certified these results under Regulation 33 2 of SEBI LODR Regulations 2015 6 The figures for the corresponding previous period year have been regrouped reclassified wherever considered necessary to make them comparable Single segment 2020-04-01 2021-03-31 Audited Standalone 22959056000.00 299220000.00 23258276000.00 19859529000.00 0.00 -153513000.00 481582000.00 333472000.00 675089000.00 1286965000.00 22483124000.00 775152000.00 0.00 775152000.00 171448000.00 88135000.00 259583000.00 0.00 515569000.00 0.00 0.00 0.00 0.00 515569000.00 872000.00 516441000.00 0.00 0.00 336937000.00 10 0.00 15.77 15.77 0.00 0.00 15.77 15.77 Other Expenses 541592000.00 Other Expenses 1286965000.00 333472000.00 -506784000.00 -1445059000.00 0.00 222793000.00 0.00 0.00 0.00 0.00 2094619000.00 0.00 66636000.00 0.00 675089000.00 18554000.00 0.00 0.00 -3161000.00 0.00 -64184000.00 0.00 129753000.00 0.00 -55482000.00 0.00 2526000.00 0.00 0.00 0.00 1209266000.00 1984418000.00 0.00 0.00 0.00 35708000.00 0.00 1948710000.00 0.00 487374000.00 0.00 1080713000.00 0.00 0.00 0.00 0.00 0.00 1342821000.00 125770000.00 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 99974000.00 0.00 -1646356000.00 0.00 -4581520000.00 0.00 0.00 3935774000.00 0.00 0.00 0.00 0.00 0.00 935891000.00 772184000.00 20424000.00 0.00 0.00 315648000.00 0.00 0.00 3763409000.00 1130599000.00 0.00 1130599000.00 491033000.00 1621632000.00