AMBER2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member AMBER2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AMBER 2021-04-01 2022-03-31 2022-01-21 INR Lakhs Third quarter Single segment Manufacturing of consumer durables products and its component 2021-10-01 2021-12-31 Unaudited Standalone 6620950000.00 82614000.00 6703564000.00 6438626000.00 0.00 -841206000.00 215036000.00 103031000.00 198102000.00 407952000.00 6521541000.00 182023000.00 0.00 182023000.00 31286000.00 5947000.00 37233000.00 0.00 144790000.00 0.00 0.00 0.00 0.00 144790000.00 -7338000.00 137452000.00 0.00 0.00 336737000.00 10 4.30 4.30 0.00 0.00 4.30 4.30 1 The above consolidated financial results have been reviewed by the Audit Committee and statutory auditors of Co and taken on record by the BOD in its meeting held on 29 Jan 2022 The statutory auditors have expressed an unmodified conclusion on these consolidated financial results 2 The above consolidated 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 Cos 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 LODR amended including relevant circulars issued by the SEBI from time to time 3 The Groups primary business segment is reflected based on principal business activities carried on by the Group Chairman and MD has been identified as being the CODM and evaluates the Groups 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 ie manufacturing of consumer durable products and is primarily operating in India and hence considered as single geographical segment 4 The Holding Company has invested Rs 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 September 2021 Foreign subsidiary has been incorporated to expand the presence of the Group in the global markets However operation of the foreign subsidiary is yet to be commenced The Holding Company has invested Rs 2599 21 lakh for purchase of 23814 equity shares at par value of Rs 10 per share in AmberPR on 1 December 2021 which represents 73 per cent of the total share capital of AmberPR The consolidated financial results for the quarter and nine months ended 31 December 2021 of the Group presented above include the financial results of its subsidiary Amber Enterprises USA Inc from 13 September 2021 and AmberPR d from 1 December 2021 5 Previous period figures have been regrouped reclassified wherever necessary to conform to current periods classification in order to comply with the requirements of the amended Schedule III to the Companies Act 2013 effective from 1 April 2021 Single segment 2021-04-01 2021-12-31 Unaudited Standalone 15810556000.00 241175000.00 16051731000.00 13917392000.00 0.00 -449024000.00 580911000.00 222462000.00 573341000.00 1001068000.00 15846150000.00 205581000.00 0.00 205581000.00 33525000.00 14985000.00 48510000.00 0.00 157071000.00 0.00 0.00 0.00 0.00 157071000.00 21880000.00 178951000.00 0.00 0.00 336937000.00 10 4.66 4.66 0.00 0.00 4.66 4.66 Other Expenses 407952000.00 Other Expenses 1001068000.00