Amba Enterprises Ltd. — Reporting period: Quarter and year ended 31 March 2026
| Particulars | Three Month Period Ended | Year Ended |
|---|---|---|
| 31st March 2026 (Audited) | 31st December 2025 (Unaudited) | |
| I. Revenue from operations | 10,055.33 | 10,268.38 |
| II. Other income | 52.96 | 3.80 |
| III. Total Income (I + II) | 10,108.28 | 10,272.18 |
| IV. Expenses: | ||
| (a) Cost of materials consumed | 319.74 | 148.54 |
| (b) Purchase of Stock-in-Trade | 9,318.30 | 9,743.31 |
| (c) Changes in inventories of finished goods, work-in-progress and Stock-in-Trade | 0.99 | (40.48) |
| (d) Employee benefit expense | 61.40 | 70.29 |
| (e) Financial costs | 20.73 | 14.92 |
| (f) Depreciation expense | 16.29 | 16.44 |
| (g) Other expenses | 55.61 | 48.04 |
| V. Total Expenses | 9,793.06 | 10,001.06 |
| VI. Profit Before Tax (III – V) | 315.22 | 271.12 |
| Tax Expense: | ||
| (1) Current tax | 107.00 | 56.00 |
| (2) Deferred tax | (6.31) | (9.13) |
| (3) Prior period tax expense | – | 11.19 |
| VII. Total Tax Expense | 100.69 | 58.06 |
| VIII. Profit For The Period (VI-VII) | 214.53 | 213.05 |
| Other Comprehensive Income (i) Items that will not be reclassified to Profit and Loss | ||
| Re-measurement gains on defined benefit plans | 5.19 | (0.30) |
| Income tax effect on above | (1.31) | 0.08 |
| IX. Total Other Comprehensive Income | 3.89 | (0.23) |
| X. Total Comprehensive Income for the year (VIII + IX) (Comprising profit and other comprehensive income for the year) | 218.42 | 212.83 |
| XI. Earning Per Equity Share (Equity shares of par value Rs 5/- each) | ||
| (a) Basic | 1.69 | 1.68 |
| (b) Diluted | 1.69 | 1.68 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| 1. Non-Current Assets | ||
| (a) Property, Plant and Equipment | 149.90 | 172.04 |
| (b) Right Of Use Asset | 42.95 | 85.90 |
| (c) Financial Assets (i) Investments | 0.01 | 0.01 |
| (c) Financial Assets (ii) Other Financial Assets | 50.05 | 691.23 |
| (d) Deferred Tax Asset | 47.99 | 27.42 |
| (e) Other Non-Current Assets | 200.18 | 201.90 |
| 2. Current Assets | ||
| (a) Inventories | 306.84 | 266.51 |
| (b) Financial Assets (i) Trade receivables | 10,204.22 | 7,942.85 |
| (b) Financial Assets (ii) Cash and Cash equivalents | 913.76 | 414.81 |
| (b) Financial Assets (iii) Cash and Cash equivalents other than (ii) above | 304.02 | 355.84 |
| (b) Financial Assets (iv) Other Current financial Assets | 113.88 | 42.59 |
| (c) Other Current Assets | 45.05 | 320.74 |
| (d) Current Tax Asset (Net) | – | 6.73 |
| Assets Held for Sale | 31.44 | 13.00 |
| Total | 12,410.29 | 10,541.57 |
| II. EQUITY AND LIABILITIES | ||
| EQUITY (a) Equity Share Capital | 633.02 | 633.02 |
| EQUITY (b) Other Equity | 4,342.28 | 3,617.10 |
| LIABILITIES 1. NON-CURRENT LIABILITIES (a) Financial Liabilities (i) Borrowings | 12.70 | 8.53 |
| LIABILITIES 1. NON-CURRENT LIABILITIES (a) Financial Liabilities (ii) Lease Liability | – | 43.41 |
| LIABILITIES 1. NON-CURRENT LIABILITIES (b) Provision | 25.67 | 26.14 |
| 2. CURRENT LIABILITIES (a) Financial Liabilities (i) Borrowings | 215.06 | 969.00 |
| 2. CURRENT LIABILITIES (a) Financial Liabilities (ii) Lease Liability | 49.85 | – |
| 2. CURRENT LIABILITIES (a) Financial Liabilities (iii) Trade Payables | 10.92 | 1.54 |
| – Total outstanding dues of micro enterprises and small enterprises | 7,048.66 | 5,150.40 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| 2. CURRENT LIABILITIES (a) Financial Liabilities (iv) Other Financial Liabilities | 26.92 | 25.22 |
| 2. CURRENT LIABILITIES (b) Other Current Liabilities | 31.46 | 16.29 |
| 2. CURRENT LIABILITIES (c) Provision | 3.38 | 3.40 |
| 2. CURRENT LIABILITIES (d) Current Tax Liabilities (Net) | 10.36 | – |
| Total | 12,410.29 | 10,541.57 |
| Particulars | For the year ended 31st March 2026 (Audited) | For the year ended 31st March 2025 (Audited) |
|---|---|---|
| A) Cash Flow from Operating Activities | ||
| Net Profit Before Tax | 1,114.45 | 995.72 |
| Add : Adjustment for : Depreciation | 67.11 | 68.44 |
| Add : Adjustment for : Gratuity | 3.81 | 3.62 |
| Add : Adjustment for : Interest Income | (77.53) | (44.52) |
| Add : Adjustment for : Finance Cost | 46.52 | 31.54 |
| Add : Adjustment for : Interest on lease Liabilities | 6.44 | 8.81 |
| Add : Adjustment for : Provision for doubtful debts | 80.00 | 54.02 |
| Operating Profit before Working Capital Changes | 1,240.81 | 1,117.61 |
| Add : Adjustment for : Inventories | (40.34) | (40.58) |
| Add : Adjustment for : Trade Receivables | (2,341.37) | (3,319.95) |
| Add : Adjustment for : Other Financial Assets | (3.66) | (420.71) |
| Add : Adjustment for : Other Current & Non Current Assets | 277.41 | (304.48) |
| Add : Adjustment for : Trade payables | 1,907.64 | 3,787.47 |
| Add : Adjustment for : Other Financial Liabilities | 4.58 | (2.94) |
| Add : Adjustment for : Other Current & Non Current Liabilities | 15.17 | (31.40) |
| Net Changes in Working Capital | (180.56) | (332.59) |
| Cash Generated from Operations | 1,060.25 | 785.02 |
| Less : Direct Taxes Paid (Net of Refund) | (302.10) | (271.58) |
| Net Cash Generated from Operating Activities | 758.15 | 513.44 |
| B) Cash Flow from Investing Activities | ||
| Purchase of Property, Plant & Equipments | (20.46) | (5.21) |
| Redemption of Bank Deposit- Net | 82.60 | 1.13 |
| Interest Received | 30.96 | 51.73 |
| Net Cash Generated from Investment Activities | 93.11 | 47.65 |
| C) Cash Flow from Financing Activities | ||
| Proceeds from long term borrowings | 11.50 | – |
| Repayment of long term borrowings | (5.73) | (172.61) |
| Proceeds/(Repayment) of short term borrowings (Net) | (755.55) | (16.50) |
| Payment of Lease liability | (47.51) | (46.22) |
| Finance charges paid | (49.40) | (25.85) |
| Dividend Paid | (94.95) | (63.30) |
| Net Cash Used in Financing Activities | (941.64) | (324.47) |
| Net Increase/(Decrease) in Cash & Cash Equivalents (A+B+C) | (90.39) | 236.62 |
| Add : Balance at the beginning of the year | 414.81 | 178.20 |
| Cash and Cash Equivalents at the close of the year | 324.42 | 414.81 |
| Add: Term Deposits with Banks – Having maturity of less than 3 months | 589.34 | – |
| Cash and Cash Equivalents at the close of the year | 913.76 | 414.81 |