AMBER2021-04-012021-06-30in-bse-fin:OneOperatingExpenses01Member AMBER2021-04-012021-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AMBER2021-04-012021-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2021-04-01 2022-03-31 2021-07-30 INR Lakhs First quarter Single segment manufacturing of consumer durable products and its components 2021-04-01 2021-06-30 Unaudited Standalone 5739143000.00 73410000.00 5812553000.00 4531998000.00 0.00 429770000.00 176688000.00 74593000.00 179588000.00 315928000.00 5708565000.00 103988000.00 0.00 103988000.00 31087000.00 3929000.00 35016000.00 0.00 68972000.00 0.00 0.00 0.00 0.00 68972000.00 12620000.00 81592000.00 68972000.00 0.00 336937000.00 10 2.05 2.05 0.00 0.00 2.05 2.05 The above financial results for the quarter ended 30 June 2021 have been reviewed by the Audit Committee and statutory auditors of the Company and taken on record by the Board in its meeting held on 7 Aug 2021 The statutory auditors have expressed an unmodified conclusion on these results The financial results have been prepared in accordance with Ind AS The Company and Group primary business segment is reflected based on principal business activities carried on by the Company and Group Chairman and Managing Director has been identified as being the Chief Operating Decision Maker CODM and evaluates the Company and Group performance and allocates resources based on analysis of the various performance indicators of the Company and Group as a single unit Therefore there are no separate reportable business segments as per Ind AS 108 Operating Segments The Company and Group operates in one reportable business segment ie manufacturing of consumer durable products and is primarily operating in India and hence considered as single geographical segment However the recent second wave of COVID 19 has resulted in re imposition of partial lockdowns restrictions in various states, which had and might continue to have impact on the Company and Group performance The Company and Group has taken into account all the possible impacts of COVID 19 including the possible impacts of second wave in preparation of these standalone and consolidated 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 and Group has carried out this assessment based on available internal and external sources of information upto the date of approval of these standalone and consolidated financial results and believes that the impact of COVID 19 is not material to these standalone and consolidated financial results and expect to recover the carrying amount of its assets The Board of Directors on the recommendation of NRC 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 Plan Vesting will be made in four years in equal ratio i.e. 25 per cent 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 NRC and Board subject to a maximum period of 5 years Other Expenses 315928000.00