Amber Enterprises India's Q2 FY 2025-26 Quarterly Results

Result Summary

• Amber Enterprises India Ltd reported a 52.2% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 2.3%.
• Its expenses for the quarter were down by 48.7% QoQ and up 1.6% YoY.
• The net profit decreased 130.3% QoQ and decreased 253.4% YoY.
• The earnings per share (EPS) of Amber Enterprises India Ltd declined at 9.3 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Amber Enterprises India Ltd is a prominent company in the Indian market specializing in solutions for air conditioning and refrigeration. The company is primarily engaged in the manufacturing of air conditioners and its components, serving various consumer electronics and appliance industries. As a key player in the Original Equipment Manufacturer (OEM) and Original Design Manufacturer (ODM) segments, Amber Enterprises provides a comprehensive range of products that cater to major brands in the cooling industry. The company operates in a competitive market landscape, driven by technological advancements and evolving consumer preferences.

Revenue

In the second quarter of the fiscal year 2026 (Q2FY26), Amber Enterprises reported a total income of ₹1662.64 crores. This marks a quarter-over-quarter (QoQ) decrease of 52.2% from the previous quarter (Q1FY26), where the total income was ₹3478.80 crores. On a year-over-year (YoY) basis, the total income saw a slight decline of 2.3% from ₹1702.52 crores recorded in Q2FY25. The decline in revenue compared to both the previous quarter and the same period last year reflects variations in sales performance and market conditions impacting the company's income streams.

Profitability

Amber Enterprises posted a loss before tax of ₹40.25 crores in Q2FY26, a significant shift from a profit before tax of ₹161.21 crores in Q1FY26. Compared to Q2FY25, where the profit before tax was ₹26.28 crores, the company experienced a considerable decrease in profitability. The tax expense for Q2FY26 was negative ₹15.63 crores, contrasting with the positive tax of ₹48.35 crores in Q1FY26 and ₹2.65 crores in Q2FY25. Consequently, the profit after tax also showed a downturn, with a loss of ₹32.15 crores in Q2FY26 compared to a profit of ₹105.98 crores in the previous quarter and ₹20.96 crores in the same quarter last year. This decline in profitability is further reflected in the earnings per share, which dropped from ₹30.51 in Q1FY26 and ₹5.68 in Q2FY25 to negative ₹9.30 in Q2FY26.

Operating Metrics

The operating metrics for Amber Enterprises in Q2FY26 illustrate a challenging quarter. Total expenses stood at ₹1702.89 crores, decreasing from ₹3317.59 crores in Q1FY26, representing a 48.7% QoQ reduction. However, compared to the same quarter last year, where expenses were ₹1676.24 crores, there was a 1.6% YoY increase. The financial performance indicators, such as the profit before tax, tax, and profit after tax, demonstrate significant changes between quarters and year-over-year, highlighting fluctuations in the company's operational efficiency and cost management strategies during this period.