Amber Enterprises India Limited filed a regulatory disclosure pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, regarding the declassification of two subsidiaries as material subsidiaries.

Subsidiary Relationships

  • Ascent Circuits Private Limited is a subsidiary of IL JIN Electronics (India) Private Limited, which is itself a subsidiary of Amber Enterprises India Limited, making it a step-down subsidiary
  • Sidwal Refrigeration Industries Private Limited is a wholly-owned subsidiary of Amber Enterprises India Limited

Basis for Determination

The declassification is based on the audited financial statements of the Company, Ascent Circuits, and Sidwal Refrigeration for the financial year 2025–26. Both subsidiaries did not exceed the threshold prescribed under Regulation 16(1)(c) of the SEBI (LODR) Regulations, which defines a subsidiary as "material" if its income or net worth exceeds 10% of the consolidated income or net worth, respectively, of the listed entity and its subsidiaries in the immediately preceding accounting year.

Additional Information

The intimation is available on the company's website at www.ambergroupindia.com.