Amber Enterprises India Limited has submitted a regulatory disclosure pursuant to Regulation 30 of SEBI LODR Regulations regarding the completion of a bonus share allotment by its material subsidiary, IL JIN Electronics (India) Private Limited (IL JIN).

Key Events and Dates

  • IL JIN first sub-divided its equity shares from face value of ₹10 each to ₹5 each (share split)
  • Subsequently, on 17th August 2026, IL JIN allotted bonus equity shares to all existing shareholders
  • The acquisition of additional shares by Amber was completed on 17th August 2026

Shareholding Changes

| Particulars | Prior to Bonus Issue | Post Bonus Issue |

| Number of Equity Shares held by Amber in IL JIN | 1,21,96,480 | 31,71,08,480 |

Note: The pre-bonus shareholding of 1,21,96,480 shares represents Amber's holding after the share split but before the bonus issue. Prior to the split, Amber held 60,98,240 shares of ₹10 face value.

Bonus Allotment Details

  • Number of bonus shares allotted to Amber: 30,49,12,000 equity shares
  • Percentage shareholding remains unchanged at 89.71% post-allotment
  • No cash consideration, share swap, or other form of payment involved
  • The bonus shares were allotted proportionately to all existing shareholders

Subsidiary Profile

IL JIN Electronics (India) Private Limited is a material subsidiary of Amber Enterprises:

  • Incorporated on 11th September 2001 under Companies Act, 1956
  • Business: High-precision Electronics Manufacturing Services (EMS) serving automotive, smart electronics, consumer durables, telecom, healthcare, industrial, renewable energy, aerospace, and defence sectors
  • Offers end-to-end solutions including product design support, PCB fabrication and assembly, embedded software, power electronics, and complete box-build systems

Financial Information of IL JIN

Capital Structure:

  • Authorized Share Capital: ₹250,00,00,000
  • Equity Share Capital*: ₹2,46,00,00,000
  • Preference Share Capital*: ₹4,00,00,000
  • Paid-up Share Capital (Total): ₹1,79,39,42,230
  • Equity Share Capital*: ₹1,76,74,37,100
  • Preference Share Capital*: ₹2,65,05,130

*Face value of equity shares is ₹5 each and Preference share is ₹10 each

Turnover (₹ in Lakh):

  • FY 2025-2026: 2,25,463.97
  • FY 2024-2025: 1,87,355.50
  • FY 2023-2024: 91,336.67

Transaction Details

  • Related Party Status: IL JIN is a material subsidiary and therefore a related party. Mr. Jasbir Singh and Mr. Daljit Singh are common directors on both boards.
  • Arm's Length Basis: The bonus issue allocation is considered arm's length as it was made uniformly to all shareholders in proportion to their holdings
  • Regulatory Approval: No governmental or regulatory approvals required for this acquisition
  • Transaction Classification: Not considered a related party transaction as bonus issues are excluded from RPT definition under Regulation 2(1)(zc) of SEBI LODR Regulations

Impact Assessment

  • No change in percentage shareholding or control of IL JIN by Amber
  • No financial impact as no consideration was paid for the bonus shares
  • No change in business objectives or operations

The disclosure has been uploaded on the Company's website at https://www.ir.ambergroupindia.com/investorinformation/announcements/acquisitions/