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Enterprises India LimitedMain BoardEquity2025-04-012026-03-312025-11-062025-10-31INRLakhsQuarterlySecond quarterSingle segmentConsumer Durables2025-11-0613:10:002025-11-0615:40:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-01-23https://www.ir.ambergroupindia.com/wp-content/uploads/2025/04/Related-Party-Transaction-Policy.pdftrue1falseNot Applicable for the current reporting period2025-07-012025-09-30UnauditedStandalone727398200019811500074720970005971753000164312000-681710003751640006266160004264330006938070008189914000-7178170000-717817000-206111000-24378000-2304890000-4873280000000-487328000-4706000-49203400035148900010-13.86-13.800-13.86-13.8000The consolidated financial results comprise the financial results of the Company and its subsidiaries <BR> <BR> The unaudited standalone and consolidated financial results of the Company and the Group have been prepared in accordance with the Indian Accounting Standards as prescribed under Section 133 of the Companies Act 2013 read with Companies Indian Accounting Standards Rules 2015 as amended from time to time and in terms of regulation 33 of the SEBI LODR Regulations 2015 <BR> <BR> The unaudited standalone and consolidated financial results for the quarter and half year ended on 30 September 2025 have been reviewed by the Audit Committee of the Company and taken on record by the Board of Directors in their respective meetings held on 6 November 2025 The Statutory Auditors have conducted Limited Review of these results in terms of Regulation 33 of SEBI LODR Regulation 2015 as amended and have expressed an unmodified report on the above results <BR> <BR> The certificate obtained from the Chief Executive Officer and Chief Financial Officer in respect of above results in terms of Regulation 33 of the SEBI LODR Regulations 2015 has been placed before the Board of Directors <BR> <BR> The Groups primary business segment is reflected based on the principal business activities carried on by the entities in the Group in the following operating segments ie Consumer Durables Division Electronics Division and Railway Sub system Defense Division <BR> <BR> There are a total of 14 notes and due to their extensive content it is not possible to include them here Kindly refer to the PDF version of the financial results for the complete details2025-04-012025-09-30UnauditedStandalone31941445000494622000324360670002619909100010674180003828260007744280001143117000823418000177954900032169847000266220000026622000039295000333520007264700001935730000000193573000-314000193259000351489000105.515.48005.515.48000Other Expenses693807000Other Expenses177954900015222765000429970000012363500016423810003540990000083082970000444527400034968860001625045700001683447000357067540001173173700012096850005823390000331944000392315500096600002645457000139432910000697030000263720580000062078812000351489000288310930002918258200029182582000578163000000015736480007355278000124025000860293000522200008344818000126385720007874100073450280007423769000423345300024295794000211279000416400000269900024551412000003289623000062078812000The consolidated financial results comprise the financial results of the Company and its subsidiaries <BR> <BR> The unaudited standalone and consolidated financial results of the Company and the Group have been prepared in accordance with the Indian Accounting Standards as prescribed under Section 133 of the Companies Act 2013 read with Companies Indian Accounting Standards Rules 2015 as amended from time to time and in terms of regulation 33 of the SEBI LODR Regulations 2015 <BR> <BR> The unaudited standalone and consolidated financial results for the quarter and half year ended on 30 September 2025 have been reviewed by the Audit Committee of the Company and taken on record by the Board of Directors in their respective meetings held on 6 November 2025 The Statutory Auditors have conducted Limited Review of these results in terms of Regulation 33 of SEBI LODR Regulation 2015 as amended and have expressed an unmodified report on the above results <BR> <BR> The certificate obtained from the Chief Executive Officer and Chief Financial Officer in respect of above results in terms of Regulation 33 of the SEBI LODR Regulations 2015 has been placed before the Board of Directors <BR> <BR> The Groups primary business segment is reflected based on the principal business activities carried on by the entities in the Group in the following operating segments ie Consumer Durables Division Electronics Division and Railway Sub system Defense Division <BR> <BR> There are a total of 14 notes and due to their extensive content it is not possible to include them here Kindly refer to the PDF version of the financial results for the complete details114311700019555100060769990000026947900003419150000-1781675300000-675757000823418000163430001161700002279166000067311000042407700017014000-33571000000-3146910000-8022919000-77566990000002411750000-7997874000000000002397800020140680000000000000000566525000020433760000003169660000-1283453000-657845100000999999500000018594900004886816000718607000378950000542500000-105071500013211293000-13650320000-13650320001696976000331944000(i) Items that will not be reclassified to profit or loss-14015000-14015000(i) Items that will not be reclassified to profit or loss-15138000-15138000-3529000-3812000(iii) Items that will be reclassified to profit or loss75610007561000(iii) Items that will be reclassified to profit or loss144040001440400017810003392000-4706000-314000Amber Enterprises India Limited******IL JIN Electronics India Private Limited******SubsidiaryAny other transactionServices Provided150000000None1366100000Amber Enterprises India Limited******IL JIN Electronics India Private Limited******SubsidiarySale of goods or services1750000000None129100000248937000305946000Amber Enterprises India Limited******IL JIN Electronics India Private Limited******SubsidiaryPurchase of goods or services1750000000None6453400003555900012215000Amber Enterprises India Limited******IL JIN Electronics India Private Limited******SubsidiaryLoan2700000000None29200000003010640003087075000Loan0.097UnsecuredThe facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.There is an interchagalbity of limits for loan and corporate guarantee from Amber to ILJIN however the overeall transaction limits will not exceed 997 CroreAmber Enterprises India Limited******IL JIN Electronics India Private Limited******SubsidiaryInterest received2700000000None5553400000Amber Enterprises India Limited******IL JIN Electronics 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Enterprises India Limited******PICL India Private Limited******Wholly Owned SubsidiaryInterest received1500000000None1395300000Amber Enterprises India Limited******Pravartaka tooling Services Private Limited******SubsidiaryLoan2000000000None700000003087200020133000Loan0.097UnsecuredThe facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.Amber Enterprises India Limited******Pravartaka tooling Services Private Limited******SubsidiaryInterest received2000000000None340200000Amber Enterprises India Limited******Pravartaka tooling Services Private Limited******SubsidiaryAny other transactionCorporate Guarantee4000000000None0900000000900000000Amber Enterprises India Limited******Pravartaka tooling Services Private Limited******SubsidiaryAny other transactionServices Received50000000None23200000Amber Enterprises India Limited******Ever Electronics Private Limited******SubsidiaryAny other transactionServices 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Paid30000000None825000000Amber Enterprises India Limited******Amberpr Technoplast India Private Limited******Wholly owned SubsidiarySale of goods or services500000000None02132670000Amber Enterprises India Limited******Amberpr Technoplast India Private Limited******Wholly owned SubsidiaryPurchase of goods or services500000000None305000559620002735000Amber Enterprises India Limited******Amberpr Technoplast India Private Limited******Wholly owned SubsidiaryPurchase of fixed assets200000000None5510000732040000Amber Enterprises India Limited******Amberpr Technoplast India Private Limited******Wholly owned SubsidiaryAny other transactionSecurity Deposit Received30000000None010400001040000Amber Enterprises India Limited******Sidwal refrigeration Industries Private Limited******Wholly owned SubsidiaryAny other transactionServices Provided20000000None1495000000Amber Enterprises India Limited******Sidwal refrigeration Industries Private Limited******Wholly owned SubsidiarySale of goods or services500000000None219930001825200020197000Amber Enterprises India Limited******Sidwal refrigeration Industries Private Limited******Wholly owned SubsidiaryLoan2000000000None15865000000446499000Loan0.097UnsecuredThe facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.Amber Enterprises India Limited******Sidwal refrigeration Industries Private Limited******Wholly owned SubsidiaryInterest received2000000000None2246200000Amber Enterprises India Limited******Sidwal refrigeration Industries Private Limited******Wholly owned SubsidiaryAny other transactionCorporate Guarantee3000000000None100000000028860000003886000000Amber Enterprises India Limited******Amber Enterprises USA Inc******Wholly owned Foreign SubsidiaryAny other transactionServices Received30000000None2654900024560007103000Amber Enterprises India Limited******Amber Enterprises USA Inc******Wholly owned Foreign SubsidiaryPurchase of goods or services200000000None32200000Amber Enterprises India Limited******NRV DESIGNX PRIVATE LIMITED******Related Party of SidwalPurchase of goods or services200000000None201000780006865000Amber Enterprises India Limited******NRV DESIGNX PRIVATE LIMITED******Related Party of SidwalPurchase of fixed assets100000000None826000000Amber Enterprises India Limited******Ascent Circuits Private Limited******Step Down subsidiary Company Any other transactionServices Provided100000000None51700001226000531000Amber Enterprises India Limited******Ascent Circuits Private Limited******Step Down subsidiary Company Any other transactionCorporate Guarantee5000000000None23438000005000000002843800000Amber Enterprises India Limited******AMBER RESOJET PRIVATE LIMITED******A Private company in which Mr Sachin Gupta is directorLoan1000000000None11050000205333000224584000Loan0.08857UnsecuredThe facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.Amber Enterprises India Limited******AMBER RESOJET PRIVATE LIMITED******A Private company in which Mr. Sachin Gupta is directorInterest received1000000000None911300000Amber Enterprises India Limited******PICL India Private Limited******Wholly Owned SubsidiaryAny other transactionCorporate Guarantee Surrender3500000000None3000000000Amber Enterprises India Limited******PICL India Private Limited******Wholly Owned SubsidiaryAny other transactionCash Discount Income1500000000None970000000Amber Enterprises India Limited******Mr Jasbir Singh******Executive Chairman and Chief Executive Officer and Whole Time DirectorAny other transactionSecurity deposit10000000None034180003576000Amber Enterprises India Limited******Mr Jasbir Singh******Executive Chairman and Chief Executive Officer and Whole Time DirectorAny other transactionEmployee benefit expenses50000000None209770001951700016411000Amber Enterprises India Limited******Mr Jasbir Singh******Executive Chairman and Chief Executive Officer and Whole Time DirectorInterest received10000000None15700000Amber Enterprises India Limited******Mr Jasbir Singh******Executive Chairman and Chief Executive Officer and Whole Time DirectorAny other transactionLease Liability10000000None11190002525700024575000Amber Enterprises India Limited******Mr Daljit Singh******Managing DirectorAny other transactionSecurity deposit10000000None037770003951000Amber Enterprises India Limited******Mr Daljit Singh******Managing DirectorAny other transactionEmployee benefit expenses50000000None191830001658200016539000Amber Enterprises India Limited******Mr Daljit Singh******Managing DirectorInterest received10000000None17300000Amber Enterprises India Limited******Mr Daljit Singh******Managing DirectorAny other transactionLease Liability10000000None12620003608500035322000Amber Enterprises India Limited******Ms Amandeep Kaur******Spouse of Mr Jasbir Singh Executive Chairman and Chief Executive Officer and Whole Time DirectorAny other transactionSecurity deposit5500000None0366000383000Amber Enterprises India Limited******Ms Amandeep Kaur******Spouse of Mr Jasbir Singh Executive Chairman and Chief Executive Officer and Whole Time DirectorInterest received5500000None1700000Amber Enterprises India Limited******Ms Amandeep Kaur******Spouse of Mr Jasbir Singh Executive Chairman and Chief Executive Officer and Whole Time DirectorAny other transactionLease Liability5500000None7990001804100017553000Amber Enterprises India Limited******Ms Sukhmani Lakhat******Spouse of Managing DirectorAny other transactionSecurity deposit7500000None0488000511000Amber Enterprises India Limited******Ms Sukhmani Lakhat******Spouse of Managing DirectorInterest received7500000None2200000Amber Enterprises India Limited******Ms Sukhmani Lakhat******Spouse of Managing DirectorAny other transactionLease Liability7500000None10660002405500023404000Amber Enterprises India Limited******Mr Kartar Singh******Father of Executive Chairman and Chief Executive Officer and Whole Time Directorand Managing DirectorAny other transactionProfessional charges3000000None150000000Amber Enterprises India Limited******Mr Sachin Gupta******Whole Time DirectorAny other transactionEmployee benefit Expenses40000000None1721700061570006824000Amber Enterprises India Limited******Mr Sudhir Goyal******Chief Financial OfficerAny other transactionEmployee benefit Expenses25000000None1142500049400006054000Amber Enterprises India Limited******Ms Konica Yaadav******Company Secretary and Compliance OfficerAny other transactionEmployee benefit Expenses6000000None321200012110001129000Amber Enterprises India Limited******Mr Ojaswin Singh******Son of Jasbir Singh Whole Time DirectorAny other transactionLease Liability5000000None10680003374500033104000Amber Enterprises India Limited******Mr Ojaswin Singh******Son of Jasbir Singh Whole Time DirectorInterest received5000000None2000000Amber Enterprises India Limited******Mr Ojaswin Singh******Son of Jasbir Singh Whole Time DirectorAny other transactionEmployee benefit expenses2400000None1171000193000119000Amber Enterprises India Limited******Mr Ojaswin Singh******Son of Jasbir Singh Whole Time DirectorAny other transactionSecurity deposit5000000None0455000477000PICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYSale of goods or services1500000000None5383310004810900034675000PICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYPurchase of goods or services1500000000None307300034570004118000PICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYPurchase of fixed assets20000000None18900000PICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYLoan1500000000None1077700000256932000576044000Loan0.097UnsecuredFor long term business purposes and working capital requirementPICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionServices Received50000000None6049000149040004951000PICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYInterest paid1500000000None1395400000PICL India Private Limited******Sidwal refrigeration Industries Private Limited******Sister ConcernSale of goods or services200000000None12570008910001405000PICL India Private Limited******IL JIN Electronics India Private Limited******Sister ConcernSale of goods or services300000000None601600000PICL India Private Limited******IL JIN Electronics India Private Limited******Sister ConcernPurchase of goods or services300000000None23506000271920005513000PICL India Private Limited******IL JIN Electronics India Private Limited******Sister ConcernPurchase of fixed assets20000000None6600000PICL India Private Limited******NRV DESIGNX PRIVATE LIMITED******Related Party of Sidwal Sister Concern Purchase of goods or services500000000None345000392000292000PICL India Private Limited******NRV DESIGNX PRIVATE LIMITED******Related Party of Sidwal Sister Concern Purchase of fixed assets100000000None30400000PICL India Private Limited******Ms Indu Verma******Company SecretaryRemuneration1300000None4580005700081000PICL India Private Limited******Mr Daljit Singh******DirectorAny other transactionCommission7500000None045000004500000PICL India Private Limited******Ms Indu Verma******Company SecretaryAny other transactionPost-employment benefits of KMPs1300000None220003700060000PICL India Private Limited******Mr HARPREET SUKHIJA******DirectorRemuneration20000000None524000010400001122000PICL India Private Limited******Mr HARPREET SUKHIJA******DirectorAny other transactionPost-employment benefits of KMPs20000000None49000012190001710000PICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionCorporate Guarantee Surrender3500000000None3000000026400000002610000000PICL India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionCash Discount Exps1500000000None970000000PICL India Private Limited******Ascent Circuits Private Limited******Sister ConcernPurchase of fixed assets20000000None2590000306000IL JIN Electronics India Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionServices Received150000000None1366100000IL JIN Electronics India Private Limited******Amber Enterprises India Limited******Holding CompanySale of goods or services1750000000None6453400003555900012215000IL JIN Electronics India Private Limited******Amber Enterprises India Limited******Holding CompanyPurchase of goods or services1750000000None128637000248937000305946000IL JIN Electronics India Private Limited******Amber Enterprises India Limited******Holding CompanyLoan2700000000None29755340003010640003087075000Loan0.097UnsecuredFor long term business purposes and working capital requirementThere is an interchagalbity of limits for loan and corporate guarantee from Amber to ILJIN however the overeall transaction limits will not exceed 997 CroreIL JIN Electronics India Private Limited******Amber Enterprises India Limited******Holding CompanyPurchase of fixed assets20000000None46300000IL JIN Electronics India Private Limited******Amber Enterprises India Limited******Holding CompanySale of fixed assets20000000None168800000IL JIN Electronics India Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionCorporate Guarantee2550000000None038000000003800000000IL JIN Electronics India Private Limited******Mr Sanjay Kumar Arora******Key managerial Personnel of Holding CompanyRemuneration50000000None15417000119170008024000IL JIN Electronics India Private Limited******Sinkodia Pte Ltd******Entity wherein KMP has significant influencePurchase of goods or services500000000None1352100055820007395000IL JIN Electronics India Private Limited******Sinkodia Pte Ltd******Entity wherein KMP has significant influencePurchase of fixed assets100000000None571400000IL JIN Electronics India Private Limited******Sidwal refrigeration Industries Private Limited******Sister ConcernAny other transactionServices Provided20000000None9000003240000IL JIN Electronics India Private Limited******Pravartaka tooling Services Private Limited******Sister ConcernSale of goods or services1000000000None221400000IL JIN Electronics India Private Limited******Pravartaka tooling Services Private Limited******Sister ConcernPurchase of goods or services1000000000None37810003550000687000IL JIN Electronics India Private Limited******Ever Electronics Private Limited******Sister ConcernPurchase of goods or services1000000000None459001000371705000480474000IL JIN Electronics India Private Limited******Ever Electronics Private Limited******Sister ConcernSale of goods or services1000000000None2508800000IL JIN Electronics India Private Limited******Ever Electronics Private Limited******Sister ConcernAny other transactionAvailing of Services20000000None13700000IL JIN Electronics India Private Limited******Ever Electronics Private Limited******Sister ConcernAny other transactionRent Paid20000000None3000000IL JIN Electronics India Private Limited******PICL India Private Limited******Sister ConcernSale of goods or services300000000None23572000271920005513000IL JIN Electronics India Private Limited******PICL India Private Limited******Sister ConcernPurchase of goods or services300000000None601600000IL JIN Electronics India Private Limited******Ascent Circuits Private Limited******SubsidiaryPurchase of goods or services500000000None230070001287200021154000IL JIN Electronics India Private Limited******Stelltek Technologies Private Limited******Joint VentureAdvance1000000000None01225400013984000IL JIN Electronics India Private Limited******Stelltek Technologies Private Limited******Joint VentureLoan1000000000None24800055410005612000IL JIN Electronics India Private Limited******Stelltek Technologies Private Limited******Joint VentureAny other transactionRent Paid20000000None1452700000IL JIN Electronics India Private Limited******Ms Sakshi Gupta******Key managerial PersonnelRemuneration1700000None681000232000337000IL JIN Electronics India Private Limited******Mr Jasbir Singh******DirectorAny other transactionCommission Paid5000000None0495000050000IL JIN Electronics India Private Limited******Mr Daljit Singh******DirectorAny other transactionCommission Paid5000000None027000000IL JIN Electronics India Private Limited******NRV DESIGNX PRIVATE LIMITED******Related PartyAny other transactionAdvanceNone19780001242000417000Pravartaka tooling Services Private Limited******Pioneer Tooling Services******Sister ConcernAny other transactionReimbursementNone11800003066100030036000Pravartaka tooling Services Private Limited******Mr Anil Sangwan******Managing DirectorAny other transactionDirector remuneration7000000None3099000379000394000Pravartaka tooling Services Private Limited******Katiyar Builders Private Limited******Entity wherein KMP has significant influenceAny other transactionAdvance to supplierNone012630001263000Pravartaka tooling Services Private Limited******Indus Polytech Private Limited******Entity wherein KMP has significant influencePurchase of goods or services10000000None49000251000690000Pravartaka tooling Services Private Limited******Amber Enterprises India Limited******Holding CompanySale of goods or services250000000None24000083900035000Pravartaka tooling Services Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionServices Provided50000000None23200000Pravartaka tooling Services Private Limited******Amber Enterprises India Limited******Holding CompanyPurchase of goods or services250000000None12200000Pravartaka tooling Services Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionUnsecured Loan2000000000None700000003000000020000000Loan0.097UnsecuredThe facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.Pravartaka tooling Services Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionInterest on Unsecured Loan2000000000None3402000872000133000Pravartaka tooling Services Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionService received50000000None1010000090720005036000Pravartaka tooling Services Private Limited******IL JIN Electronics India Private Limited******Sister ConcernSale of goods or services100000000None37810003550000687000Pravartaka tooling Services Private Limited******IL JIN Electronics India Private Limited******Sister ConcernPurchase of goods or services100000000None221400000Pravartaka tooling Services Private Limited******AmberPR Technoplast India Private Limited******Sister ConcernAny other transactionExpenses10000000None0690000Pravartaka tooling Services Private Limited******Mr Jasbir Singh******DirectorAny other transactionCommission Paid5000000None040500000Pravartaka tooling Services Private Limited******Mr Daljit Singh******DirectorAny other transactionCommission Paid5000000None040500000Pravartaka tooling Services Private Limited******Ms Sunita Sangwan******Immediate Relative of DirectorAny other transactionRelative Salary3500000None1380000197000214000Pravartaka tooling Services Private Limited******PREMIER MOULDING SERVICES******Entity wherein KMP has significant influenceAny other transactionJob work charges20000000None1354000794000486000Pravartaka tooling Services Private Limited******Mr Sudhir Goyal******Related Party of Holding CompanyAny other transactionConsultancy Charges2500000None999000149000149000Pravartaka tooling Services Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionCorporate Guarantee4000000000None0900000000900000000Pravartaka tooling Services Private Limited******Indus Polytech Private Limited******Entity wherein KMP has significant influenceAny other transactionService received20000000None3400000Pravartaka tooling Services Private Limited******Ms Sunita Sangwan******Immediate Relative of DirectorAny other transactionRelative Salary3500000None120000200000Pravartaka tooling Services Private Limited******Mr Anil Sangwan******Managing DirectorAny other transactionRetirement benefit Gratuity7000000None06910000Pravartaka tooling Services Private Limited******Ms Sunita Sangwan******Immediate Relative of DirectorAny other transactionRetirement benefit Gratuity3500000None03190000Sidwal refrigeration Industries Private Limited******PICL India Private Limited******Sister ConcernPurchase of goods or services200000000None12570008910001405000Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYPurchase of goods or services500000000None2230600025300014616000Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYPurchase of fixed assets20000000None023900002390000Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionManagement Service20000000None600000756000324000Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionCredit granting services20000000None490001485100027000Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionReimbursements Employee Medical and Software Recovery20000000None1398700002838000Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionLoan Taken2000000000None15865000000446500000Loan0.097UnsecuredThe facility utilize for principal business activity i.e. short term, long term, acquisition, equity margin and etc.Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYInterest paid2000000000None2246200000Sidwal refrigeration Industries Private Limited******IL JIN Electronics Private Limited******Sister ConcernPurchase of goods or services2000000000None9000003240000Sidwal refrigeration Industries Private Limited******AT Railway Sub Systems Private Limited******Subsidiary Company Sister ConcernInvestment100000000None600000003000000090000000Sidwal refrigeration Industries Private Limited******Shivaliks Mercantile Limited******Joint Venture Company and Company in which Mr. Udaiveer Singh is a Director InvestmentNone010979880001097988000Sidwal refrigeration Industries Private Limited******Shivaliks Mercantile Limited******Joint Venture Company and Company in which Mr. Udaiveer Singh is a Director Any other transactionLoan500000000None151000000100000000251000000Loan0.097UnsecuredLong Term business purpose and working capitalSidwal refrigeration Industries Private Limited******Shivaliks Mercantile Limited******Joint Venture Company and Company in which Mr Udaiveer Singh is a Director Any other transactionInterest Recoverable500000000None8123000288400011008000Sidwal refrigeration Industries Private Limited******Yujin Machinery India Private Limited******An entity in which Mr Daljit Singh is director Sale of goods or services20000000None2481000242000552000Sidwal refrigeration Industries Private Limited******Yujin Machinery India Private Limited******An entity in which Mr Daljit Singh is director Purchase of goods or services20000000None146000000Sidwal refrigeration Industries Private Limited******Mr Udaiveer Singh******Managing DirectorRemuneration40000000None1011400018060002444000Sidwal refrigeration Industries Private Limited******Mr Jasbir Singh******Whole Time DirectorRemuneration50000000None75000006674000762000Sidwal refrigeration Industries Private Limited******Mr Daljit Singh******Whole Time DirectorRemuneration50000000None86100005955000875000Sidwal refrigeration Industries Private Limited******Ms Konica Yaadav******Company SecretaryRemuneration2000000None28600032000124000Sidwal refrigeration Industries Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionCorporate Guarantee3000000000None100000000028860000003886000000Sidwal refrigeration Industries Private Limited******Yujin Machinery India Private Limited******An entity in which Mr Daljit Singh is directorAny other transactionSecurity Deposit30000000None197600087000006723000Sidwal refrigeration Industries Private Limited******Yujin Machinery India Private Limited******An entity in which Mr Daljit Singh is director Any other transactionLease Rent30000000None870000000Sidwal refrigeration Industries Private Limited******Mr Udaiveer Singh******Managing DirectorAny other transactionPost employment benefits of KMPs40000000None3727000918200012909000Sidwal refrigeration Industries Private Limited******Ms Konica Yaadav******Company SecretaryAny other transactionPost employment benefits of KMPs2000000None21200095000307000Sidwal refrigeration Industries Private Limited******NRV DESIGNX PRIVATE LIMITED******Entity wherein Spouse of directors are shareholdersPurchase of goods or services20000000None2020000298000Ever Electronics Private Limited******Amber Enterprises India Limited******Holding CompanySale of goods or services600000000None38100000Ever Electronics Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionService Received50000000None3354000126010005654000Ever Electronics Private Limited******IL JIN Electronics India Private Limited******Sister ConcernSale of goods or services1000000000None459037000371705000480474000Ever Electronics Private Limited******IL JIN Electronics India Private Limited******Sister ConcernPurchase of goods or services1000000000None2508800000Ever Electronics Private Limited******IL JIN Electronics India Private Limited******Sister ConcernAny other transactionService Provided20000000None13700000Ever Electronics Private Limited******IL JIN Electronics India Private Limited******Sister ConcernAny other transactionRent Income20000000None3000000Ever Electronics Private Limited******Sinkodia Pte Ltd******Entity wherein KMP has significant influencePurchase of goods or services100000000None735100018870005953000Ever Electronics Private Limited******Sinkodia Pte Ltd******Entity wherein KMP has significant influencePurchase of fixed assets20000000None100500000Ever Electronics Private Limited******Amber Enterprises India Limited******Holding CompanyAny other transactionCorporate Guarantee1000000000None010000000001000000000Ever Electronics Private Limited******Ascent Circuits Private Limited******Sister ConcernPurchase of goods or services200000000None22656000475300020351000Ever Electronics Private Limited******Amber Enterprises India Limited******Holding CompanyLoan1000000000None31580007001500070481000Loan0.097UnsecuredFor long term business purposes and working capital requirementAT Railway Subsystems Private Limited******Yujin Machinery India Private Limited******Entities over which significant influence is exercisedAny other transactionInvestment made150000000None550000002750000082500000AT Railway Subsystems Private Limited******Sidwal refrigeration Industries Private Limited******Holding CompanyAny other transactionEquity Share Capital100000000None600000003000000036000000AmberPR Technoplast India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYSale of goods or services500000000None3050001291670002735000AmberPR Technoplast India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYPurchase of goods or services500000000None02132670000AmberPR Technoplast India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionSecurity Deposit Paid for Rent30000000None010400001040000AmberPR Technoplast India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionRent Received30000000None825000000AmberPR Technoplast India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYSale of fixed assets200000000None551000000AmberPR Technoplast India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionSlump Sale Consideration200000000None0186774000186774000AmberPR Technoplast India Private Limited******Amber Enterprises India Limited******HOLDING COMPANYAny other transactionReceivables500000000None0374510000AmberPR Technoplast India Private Limited******Pravartaka tooling Services Private Limited******Sister ConcernPurchase of goods or services200000000None0690000Yujin Machinery India Private Limited******Sidwal refrigeration Industries Private Limited******Sister ConcernAny other transactionLease Rent30000000None870000000Yujin Machinery India Private Limited******Sidwal refrigeration Industries Private Limited******Sister ConcernAny other transactionReimbursements20000000None2481000242000552000Yujin Machinery India Private Limited******Sidwal refrigeration Industries Private Limited******Sister ConcernSale of goods or services20000000None146000000Yujin Machinery India Private Limited******Sidwal refrigeration Industries Private Limited******Sister ConcernAny other transactionSecurity Deposit30000000None197600087000006723000Yujin Machinery India Private Limited******AT Railway Sub Systems Private Limited******Sister ConcernAny other transactionEquity150000000None55000002750000033000000Ascent Circuits Private Limited******IL JIN Electronics India Private Limited******Holding CompanySale of goods or services500000000None230070001287300021154000Ascent Circuits Private Limited******Ever Electronics Private Limited******Sister ConcernSale of goods or services200000000None22656000475300020351000Ascent Circuits Private Limited******Amber Enterprises India Limited******Sister ConcernSale of goods or services150000000None52180000531000Ascent Circuits Private Limited******Mr Mampra Chacko Thomas ******DirectorRemuneration15000000None5836000243000433000Ascent Circuits Private Limited******Mr Manjunath Punyamurthy ******Managing DirectorRemuneration20000000None10112000800000904000Ascent Circuits Private Limited******Mr Jasbir Singh******DirectorRemuneration5000000None023750000Ascent Circuits Private Limited******Mr Daljit Singh******DirectorRemuneration5000000None023750000Ascent Circuits Private Limited******Technova Industries******A firm in which Mr. Manjunath is a PartnerSale of goods or services500000000None1580000613000282000Ascent Circuits Private Limited******Technova Industries******A firm in which Mr. Manjunath is a PartnerPurchase of goods or services500000000None2589120001441200034845000Ascent Circuits Private Limited******PICL India Private Limited******Sister ConcernSale of goods or services150000000None2580000305000Ascent Circuits Private Limited******Amber Enterprises India Limited******Sister ConcernAny other transactionCorporate Guarantee5000000000None05000000000Amber Enterprises India Limited******PICL India Private Limited******Wholly Owned SubsidiaryAny other transactionCorporate Guarantee3500000000None026400000002610000000Amber Enterprises India Limited******Pravartaka tooling Services Private Limited******SubsidiaryAny other transactionServices Provided50000000None1010000000Amber Enterprises India Limited******Pravartaka tooling Services Private Limited******SubsidiarySale of goods or services250000000None12200090700005037000Amber Enterprises India Limited******Pravartaka tooling Services Private Limited******SubsidiaryPurchase of goods or services250000000None2410008370003500020767960000QIP2025-09-22100000000002025-09-30trueCARE Ratings LimitedfalseNot ApplicableThe Audit Committee has reviewed the utilization of funds raised through the Qualified Institutions Placement dated 22 September 2025 and confirms that the funds have been deployed in line with the stated objectives of the issue No deviation or variation has been observed in the use of proceeds The Committee notes the satisfactory monitoring process in place as overseen by CARE Ratings LimitedNot ApplicableSudhir GoyalChief Financial OfficerGurugram2025-11-06Repayment pre payment in part or in full of certain outstanding borrowings availed by our Company and Subsidiaries namely PICL India Private Limited Sidwal Refrigeration Industries Private Limited and ILJIN Electronics India Private LimitedNot Applicable9000000000090000000000General Corporate PurposeNot Applicable82140000008600000000Issue related expensesNot Applicable178600000000