Amber Enterprises India Limited announced the outcome of its Board meeting held on February 9, 2026, where the Unaudited Financial Results for the quarter and nine months ended December 31, 2025, were approved. The results include standalone and consolidated figures, accompanied by the Limited Review Report from the Statutory Auditor. Significant disclosures concern the treatment of regulatory adjustments, acquisitions of subsidiaries, and a substantial exceptional item related to labor law changes.
Board Approval of Q3 FY2026 Financials
The Board of Directors of Amber Enterprises India Limited, following their meeting on Monday, February 9, 2026, has approved the Unaudited Financial Results (Standalone and Consolidated) for the quarter and the nine months ended December 31, 2025. These results have been submitted to the stock exchanges, along with the Limited Review Report issued by M/s S.R. Batliboi & Co LLP.
Standalone Financial Highlights (Q3 FY2026 vs. Previous Year)
Reviewing the standalone performance for the quarter ended December 31, 2025, the key figures compared to the previous year’s quarter (ending December 31, 2024) are:
- Revenue from operations: Increased to ₹1,88,307.99 lakhs from ₹1,41,306.95 lakhs.
- Profit after tax: Showed volatility, resulting in a loss of (₹4,873.28 lakhs) compared to a profit of ₹2,272.73 lakhs.
- Total Comprehensive Income (Loss): Recorded a loss of (₹4,920.34 lakhs) versus an income of ₹2,283.06 lakhs.
For the nine months ended December 31, 2025, Total Income stood at ₹5,17,248.77 lakhs, with Profit After Tax recorded at ₹5,572.27 lakhs.
Consolidated Results and Segment Performance
The consolidated results incorporate the performance of numerous subsidiaries and joint ventures across three primary operating segments: Consumer Durables Division, Electronics Division, and Railway Sub-system & Defense Division.
Segment Revenue Summary (Q3 FY2026)
Total consolidated revenue for the quarter ended December 31, 2025, reached ₹2,98,664.07 lakhs. The largest segment contribution came from the Consumer Durables Division at ₹2,01,439.96 lakhs.
Exceptional Items and Regulatory Impact
A significant event noted is the accounting for an exceptional item arising from the Government of India notifying four new Labour Codes. The assessed incremental impact, primarily on gratuity and long-term compensated absences, amounts to ₹566.39 lakhs, which is reflected in the standalone and consolidated results.
Subsidiary and Joint Venture Updates
The results reflect several business combinations and strategic investments:
- Ascent-K Circuit Private Limited: Incorporated on April 7, 2025, following a joint venture alliance with Korea Circuit Co. Ltd., this entity is included as a step-down subsidiary from that date.
- Power-One Micro Systems Private Limited: Acquired majority control by IL JIN on August 5, 2025, and is now a step-down subsidiary. The provisional Purchase Price Allocation totaled ₹41,068.00 lakhs.
- Shogini Technoarts Pvt Ltd: Acquired 80% control by IL JIN on December 1, 2025, resulting in a provisional goodwill of ₹19,994.30 lakhs.
- ILJIN Holding Ltd: Acquired 100% stake on September 21, 2025, acting as an SPV for strategic investments.
The auditor’s review report issued an unmodified conclusion on the standalone results but a qualified conclusion on the consolidated results, primarily due to the fact that results of one subsidiary and one joint venture (including its associate) were not fully reviewed by their respective auditors.
Source: BSE
