AMBER2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member AMBER2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2021-04-01 2022-03-31 2021-10-22 INR Lakhs Half yearly true Cash Flow Indirect Single segment Manufacturing of consumer durables products and its component 2021-07-01 2021-09-30 Unaudited Consolidated 5874823000.00 81413000.00 5956236000.00 4775630000.00 0.00 -32035000.00 353042000.00 63996000.00 262344000.00 435147000.00 5858124000.00 98112000.00 0.00 98112000.00 17318000.00 1910000.00 19228000.00 0.00 78884000.00 0.00 0.00 0.00 0.00 78884000.00 20071000.00 98955000.00 74313000.00 4571000.00 94120000.00 4835000.00 336937000.00 10 2.21 2.21 0.00 0.00 2.21 2.21 1 The above consolidated financial results have been reviewed by the Audit Committee and statutory auditors of the Co and taken on record by BOD in its meeting held on 30 Oct 2021. The statutory auditors have expressed an unmodified conclusion on these consolidated financial results 2 The above results have been prepared in accordance with the recognition and measurement principles laid down in INDAS 34 Interim Financial Reporting Ind AS 34 prescribed under sec 133 of the Cos Act 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations read with relevant circulars issued by the SEBI from time to time 3 The Group primary business segment is reflected based on principal business activities carried on by the Group. Chairman and MD has been identified as being the Chief Operating Decision Maker CODM and evaluates the Group performance and allocates resources based on analysis of the various performance indicators of the Group as a single unit Therefore there are no separate reportable business segments as per Ind AS 108 Operating Segments The Group operates in one reportable business segment manufacturing of consumer durable products and is primarily operating in India and hence considered as single geographical segment 4 The Group primary business segment is reflected based on principal business activities carried on by the Group Chairman and Managing Director has been identified as being the Chief Operating Decision Maker CODM and evaluates the Group's performance and allocates resources based on analysis of the various performance indicators of the Group as a single unit Therefore there are no separate reportable business segments as per Ind AS 108 Operating Segments The Group operates in one reportable business segment manufacturing of consumer durable products and is primarily operating in India and hence considered as single geographical segment 5 The Company has invested 73.13 lakh for purchase of 100000 common stock at par value of USD 1 per share in Amber Enterprises USA Inc foreign subsidiary on 13 Sep 2021 Foreign subsidiary has been incorporated to expand the presence of the Company in the global markets However operation of the foreign subsidiary is yet to be commenced. The consolidated results for the quarter and half year ended on 30 Sep 2021 of the Company presented above include the financial results of its subsidiary Amber Enterprises USA Inc from 13 September 2021 Single segment 2021-04-01 2021-09-30 Unaudited Consolidated 12954117000.00 152398000.00 13106515000.00 10320879000.00 0.00 314906000.00 675750000.00 155478000.00 505902000.00 877858000.00 12850773000.00 255742000.00 0.00 255742000.00 80315000.00 -15409000.00 64906000.00 0.00 190836000.00 0.00 0.00 0.00 0.00 190836000.00 33920000.00 224756000.00 198575000.00 -7740000.00 232202000.00 -7446000.00 336937000.00 10 5.89 5.89 0.00 0.00 5.89 5.89 Other Expenses 435147000.00 Other Expenses 877858000.00 155478000.00 1525238000.00 6474355000.00 0.00 0.00 0.00 0.00 -81537000.00 0.00 -10021604000.00 0.00 0.00 0.00 505902000.00 209000.00 15187000.00 0.00 -385663000.00 0.00 2715000.00 0.00 144091000.00 74296000.00 0.00 0.00 0.00 0.00 16196000.00 0.00 -1863319000.00 -1607577000.00 0.00 0.00 0.00 316362000.00 0.00 -1923939000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15552000.00 1664595000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 499878000.00 1337422000.00 0.00 0.00 0.00 0.00 0.00 163040000.00 0.00 -952573000.00 0.00 -3276120000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4212172000.00 170329000.00 0.00 19147000.00 0.00 141080000.00 0.00 0.00 3881616000.00 -1318443000.00 0.00 -1318443000.00 1799630000.00 481187000.00