Amber Enterprises India Limited announced that its Board of Directors, following a meeting on February 9, 2026, approved the Unaudited Financial Results for the quarter and nine months ended December 31, 2025. The results, which include both Standalone and Consolidated figures, have been submitted along with the Limited Review Report from M/s S.R. Batliboi & Co LLP. The detailed financial performance across the Consumer Durables, Electronics, and Railway Sub-system divisions is now available to stakeholders.
Outcome of Board Meeting on February 9, 2026
Amber Enterprises India Limited has informed the exchanges regarding the formal approval of its Unaudited Financial Results for the third quarter and the nine-month period ending December 31, 2025. The Board meeting commenced at 12:00 Noon IST and concluded at 10:30 P.M. IST on February 9, 2026.
Standalone Financial Performance (Q3 FY2026 vs. Q2 FY2026)
For the quarter ended December 31, 2025, Standalone Revenue from operations stood at ₹1,88,307.99 lakhs, a substantial increase from ₹72,739.82 lakhs in the previous quarter (September 30, 2025). Total Income reached ₹1,92,888.10 lakhs. Despite rising expenses, Profit/(loss) before tax for the quarter was reported as ₹5,670.59 lakhs, compared to a loss of (₹7,178.17 lakhs) in the preceding quarter. Total Comprehensive Income for the period was ₹4,055.99 lakhs.
Consolidated Financial Highlights (Q3 FY2026)
The Consolidated results for the quarter ended December 31, 2025, showed Total Income of ₹2,98,286.84 lakhs. Profit/(loss) before tax for the Group, after accounting for joint venture results and exceptional items, was reported at ₹1,854.75 lakhs. This compares favorably to the loss of (₹4,776.91 lakhs) in the quarter ended September 30, 2025. Total Comprehensive Income (loss) for the Group for the quarter was ₹305.49 lakhs.
Segmental Performance Analysis
The company provided a detailed breakdown of its performance across three key operating segments:
- Consumer Durables Division: Revenue for the quarter was ₹2,01,439.96 lakhs, yielding a Segment Result (PBITDA) of ₹14,359.51 lakhs.
- Electronics Division: Segment Revenue totaled ₹84,483.32 lakhs, with a Segment Result of ₹8,608.40 lakhs.
- Railway Sub-system & Defense Division: This segment registered revenue of ₹12,740.79 lakhs and a Segment Result of ₹1,778.46 lakhs.
The Consolidated Segment Assets were reported at ₹13,11,767.54 lakhs as of December 31, 2025.
Key Notes on Consolidation and Adjustments
The consolidation included results from several acquisitions and investments. Notably, the results incorporate the financial information of one subsidiary that was not formally reviewed by its auditor, reflecting specific revenue and profit figures. Furthermore, the results incorporate the Group’s share of net loss from one joint venture (including its associate) which was also not subjected to a review by its auditors. Management has affirmed that the necessary management representations and certifications regarding these results have been provided.
The report explicitly details several significant business combinations during the period, including the acquisition of majority control in Shogini Technoarts Pvt Ltd and Power-One Micro Systems Private Limited, requiring provisional Purchase Price Allocation (PPA) calculations.
An exceptional item was recognized, related to the financial impact assessment following the notification of four new Labour Codes by the Government of India, resulting in a charge of ₹566.39 lakhs (and ₹933.19 lakhs for nine months) across both standalone and consolidated results.
Source: BSE
