AMBER

www.ambergroupindia.com Date: 22.10.2022 To To Secretary Secretary Listing Department Listing Department BSE Limited National Stock Exchange of India Limited Department of Corporate Services Phiroze Exchange Plaza, Bandra Kurla Complex, Jeejeebhoy Towers Dalal Street, Mumbai – 400 Mumbai – 400 050 001 Scrip Code : 540902 Scrip Code : AMBER ISIN : INE371P01015 ISIN : INE371P01015 Dear Sir/Ma’am, Subject : Investor Presentation on unaudited financial results of the Company for Q2 & H1 of the FY 2022-23 under the SEBI (Listing Obligations and Disclosure Requirements), as amended. Pursuant to the relevant provisions of SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015 as amended, please find attached revised investor presentation on financial results of the Company for Q2FY2023 . This information is submitted to you pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015, as amended. Kindly take the same into your records and oblige. Thanking You, Yours faithfully For Amber Enterprises India Limited (Konica Yadav) Company Secretary and Compliance officer Membership No. : A30322 Amber Enterprises India Limited (Formerly Known as Amber Enterprises (India) Private Limited) Corp. Address: Regd. Office: Universal Trade Tower, 1st Floor, Sector 49, Gurgaon-1 22018 C-I, Phase II, Focal Point, RajpuraTown-140401, Punjab Tel.: +91 124 3923000 I Fax: +91 124 3923016,17 Tel.: +91 1762 232126, 232646 I Fax: +91 1762 232127 562010CLP0991BP01982L : .ON NIC www.ambergroupindia.com Amber Enterprises India Limited (Formerly Known as Amber Enterprises (India) Private Limited) Corp. Address: Regd. Office: Universal Trade Tower, 1st Floor, Sector 49, Gurgaon-1 22018 C-I, Phase II, Focal Point, RajpuraTown-140401, Punjab Tel.: +91 124 3923000 I Fax: +91 124 3923016,17 Tel.: +91 1762 232126, 232646 I Fax: +91 1762 232127 Amber Enterprises India Limited Q2FY23 Result Presentation October 2022 Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Amber Enterprises India Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express orimplied,whatsoever,and no relianceshall be placed on, the truth, accuracy,completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation arenot adopted by the Company and the Company is not responsible for such third party statements and projections 2 Consolidated Performance REVENUE OPERATING EBITDA* PAT Rs. In Crs +99% +106% +113% 2,576 182 H1FY23 41 1,295 88 19 H1FY22 H1FY23 H1FY22 H1FY23 H1FY22 H1FY23 +28% +33% 8 750 Q2FY23 587 52 39 (2) Q2FY22 Q2FY23 Q2FY22 Q2FY23 Q2FY22 Q2FY23 ▪ For Q2FY23, there was an increase in Finance cost to Rs. 24 Crs as compared to Rs. 6 Crs in Q2FY22. The increase in finance cost is largely due to capex incurred during the period and increase interest rates. This has resulted in a PAT loss of Rs. 2 Crs in Q2FY23 * Before impact of ESOP expense and other non operating income and expenses 3 Consolidated Performance Rs. In Crs ROCE *(%) Working Capital (No Of Days) Net Debt** 12% 662 11% 11% 93 39 249 Sep-21 Mar-22 Sep-22 Sep-21 Sep-22 Sep-21 Sep-22 *ROCE=Operating EBIT/[Avg(Opening & Closing of (Net worth + Net Debt)] **Net Debt= Total Borrowings-(Cash &Cash Equivalents +Investment in Fixed Deposits + Investment in Perpetual Bonds in Banks) 4 Q2FY23 Consolidated Operating EBITDA & Revenue Build-up Rs. In Crs 750 750 422 Consolidated Revenue Q2FY23 422 328 Amber Subsidiaries* Total 52 52 Consolidated 42 Operating EBITDA** Q2FY23 42 10 Amber Subsidiaries* Total 5 **Before impact of ESOP and other non-operating income & expenditures *after inter-company eliminations and adjustments H1FY23 Consolidated Operating EBITDA & Revenue Build-up Rs. In Crs 2,576 816 Consolidated Revenue H1FY23 1,760 816 Amber Subsidiaries* Total 182 Consolidated 95 Operating EBITDA** 87 H1FY23 Amber Subsidiaries* Total 6 **Before impact of ESOP and other non-operating income & expenditures *after inter-company eliminations and adjustments RAC & Components Division Rs. In Crs REVENUE OPERATING EBITDA** ROCE* (%) 1,797 98 9% 8% 902 48 H1FY22 H1FY23 H1FY22 H1FY23 Sep-21 Sep-22 ▪ Components division is growing at a faster pace and for H1FY23, Revenues from components division stood at Rs 585 Crs vs Rs 248 Crs in H1FY22 ▪ The growth is fuelled by a strong order book, new customer addition and expansion in newer geographies like Chennai and Pantnagar ▪ Components division includes Amber PR and Pravartaka *ROCE=Operating EBIT/[Avg(Opening & Closing of (Net worth + Net Debt)] **Before impact of ESOP expense and other non operating income and expenses 7 Motor Division REVENUE OPERATING EBITDA** ROCE *(%) Rs. In Crs 15 130 20% 76 11% 7 H1FY22 H1FY23 H1FY22 H1FY23 Sep-21 Sep-22 ▪ Shifted to new larger facility in Faridabad to cater the future growth within this division ▪ Received BLDC approvals from few customers and few are in process and is expected to be received in coming quarters ▪ Exports: approval from the export customers are in process and expect to receive large orders in FY24 ▪ The strong order book with new product addition and geographical expansion gives us a visibility of a more than 30% growth for FY23 *ROCE=Operating EBIT/[Avg(Opening & Closing of (Net worth + Net Debt)] 8 **Before impact of ESOP expense and other non operating income and expenses Electronic Division REVENUE OPERATING EBITDA** Rs. In Crs ROCE* (%) 449 17 19% 10% 196 5 H1FY22 H1FY23 H1FY22 H1FY23 Sep-21 Sep-22 ▪ Added Boat as a customer which has opened up a new verticals of hearables & wearables and bagged good orders ▪ Expanding the manufacturing footprint of electronic division with new facility in South India to cater large MNC customer ▪ The division includes ILJIN and EVER *ROCE=Operating EBIT/[Avg(Opening & Closing of (Net worth + Net Debt)] 9 **Before impact of ESOP expense and other non operating income and expenses Mobility Division Rs. In Crs REVENUE OPERATING EBITDA** ROCE* (%) 200 51 51% 44% 121 29 H1FY22 H1FY23 H1FY22 H1FY23 Sep-21 Sep-22 ▪ Increased impetus on Infrastructure development and providing new age preferred means of transport, is providing a large opportunity for growth ▪ Apart from HVAC solution we are exploring new applications to increase our share of business in the existing customers as well as adding new customers ▪ Order book for the segment stands at Rs 650 Crs+ *ROCE=Operating EBIT/[Avg(Opening & Closing of (Net worth + Net Debt)] 10 **Before impact of ESOP expense and other non operating income and expenses Consolidated Profit & Loss Statement Particulars (Rs in Crs) Q2FY23 Q2FY22 YoY H1FY23 H1FY22 YoY Revenue from Operations 750 587 28% 2,576 1,295 99% Raw Material Consumption (RMC) 592 474 2,156 1,064 Gross Profit 158 113 40% 420 232 81% Gross Margins (%) 21.1% 19.3% 16.3% 17.9% Employee Expenses (excluding ESOP expenses) 40 31 81 60 Other Expenses (excluding MTM loss on forward 66 43 157 83 contracts, Loss on sale of FA and FA written off) Total Expenses (including RMC) 699 549 2,394 1,207 Operating EBITDA 52 39 33% 182 88 106% Operating EBIDTA Margins (%) 6.9% 6.6% 7.1% 6.8% Depreciation & Amortization 32 26 64 51 ESOP expenses 7 4 13 7 Other Income(Including forex gain, adjustment of forex 4 8 -9 11 loss, loss on sale of FA and FA written off) EBIT 17 16 97 41 Finance Cost 24 6 45 16 PBT -7 10 52 26 Tax -5 2 11 6 PAT -2 8 -129% 41 19 113% PAT % -0.3% 1.3% 1.6% 1.5% EPS -0.88 2.21 11.60 5.89 11 Consolidated Balance Sheet Particulars (Rs in Crs.) 30-Sep-22 31-Mar-22 Particulars (Rs in Crs.) 30-Sep-22 31-Mar-22 Non-Current Assets 2,375 1,944 Equity 1,829 1,773 Property, plant and equipment 1,271 1,079 Equity share capital 34 34 Capital work-in-progress 299 106 Other equity 1,756 1,701 Goodwill 145 146 Other intangible assets 278 280 Non controlling interest 40 39 Intangible assets under development 55 23 Non-Current Liabilities 665 512 Financial liabilities Financial assets (i) Borrowings 491 332 (i) Investments 99 106 (ii) Other financial assets 100 108 (ii) Lease liabilities 30 30 Non-current tax assets (net) 47 21 (iii) Other financial liabilities 32 34 Deferred tax assets (net) 5 3 Provisions 17 15 Other non-current assets 76 72 Deferred tax liabilities (net) 93 98 Current Assets 1,996 2,969 Other non-current liabilities 1 2 Inventories 731 841 Financial assets Current liabilities 1,876 2,628 (i) Investments 58 120 Financial liabilities (ii) Trade receivables 617 1,315 (i) Borrowings 820 700 (iii) Cash and cash equivalents 222 299 (ii) Trade payables 789 1,702 (iv) Bank balances other than (ii) above 206 264 (v) Loans 2 2 (iii) Lease liabilities 6 6 (vi) Other financial assets 20 25 (iv) Other financial liabilities 188 117 Other current assets 140 104 Other current liabilities 54 97 Provisions 5 4 Assets classified as held for sale 0 0 Current tax liabilities (net) 14 3 Total Assets 4,371 4,912 Total Equity & Liabilities 4,371 4,912 12 Consolidated Cash Flow Particulars (Rs in Crs) 30-Sep-22 30-Sep-21 Operating profit before working capital changes 166.9 86.6 Changes in working capital -155.0 -247.4 Cash generated from operations 11.9 -160.8 Direct taxes paid (net of refund) -31.6 -31.6 Net Cash from Operating Activities (A) -19.7 -192.4 Net Cash from Investing Activities (B) -278.5 -327.6 Net Cash from Financing Activities (C) 221.3 388.2 Net Change in cash and cash equivalents -76.9 -131.8 13 Contact Us Company : Investor Relations Advisors : CIN: L28910PB1990PLC010265 CIN: U74140MH2010PTC204285 Mr. Sudhir Goyal Mr. Rahul Agarwal / Ms. Brinkle Shah Jariwala sudhirgoyal@ambergroupindia.com rahul.agarwal@sgapl.net / brinkle.shah@sgapl.net +91 98214 38864 / +91 9619385544 www.ambergroupindia.com www.sgapl.net 14