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    Amber Enterp.

    AMBER
    Consumer Durables·10 Feb 2026
    Management Summary

    Amber Enterprises delivered strong Q3 FY26 results with consolidated revenue growing 38% and EBITDA up 53%, driven by robust performance in both Consumer Durables and Electronics divisions. The company is expanding its manufacturing footprint and product portfolio, particularly in the electronics segment, and has a healthy order book for its Railway and Defense division. However, it faced a one-time impairment loss on its Shivalik investment and is navigating commodity cost pressures.

    Highlights

    5
    • Consolidated revenue of ₹2,943 crores, up 38% YoY, driven by diversified product offerings and customer wallet share.

    • Operating EBITDA of ₹247 crores, a growth of 53% YoY, demonstrating strong operational performance.

    • Electronics division showed robust growth with revenue up 79% and EBITDA up 157%, supported by Shogini acquisition and Unitronics stake increase.

    • PAT before exceptional impairment of Shivalik grew 128% to ₹84 crores.

    • Strong order book visibility of over ₹2,600 crores for the Railway Subsystem and Defense division, with a target to double revenue in 2 years.

    Concerns

    3
    • One-time exceptional impairment loss recognized for the investment in Shivalik due to Titagarh Firema turnaround not materializing.

    • Sharp surge in commodity costs and currency depreciation, leading to margin pressure in the bare PCB vertical, with a 1-1.5 quarter lag for pass-through.

    • Finance cost increased marginally QoQ due to inventory build-up ahead of BEE rating changes and recent acquisitions.

    What Changed1

    vs Q4 FY26

    Guidance items14 → 23 (+9)
    Key financials

    Metrics

    6

    Periods

    2

    Q3 FY26

    3
    • Consolidated Revenue
      ₹2,943 Cr
      YoY+38%
    • Consolidated Operating EBITDA
      ₹247 Cr
      YoY+53%
    • PAT before Impairment
      ₹84 Cr
      YoY+128%

    9M FY26

    3
    • Consolidated Revenue
      ₹8,039 Cr
      YoY+29.0%
    • Consolidated Operating EBITDA
      ₹608 Cr
      YoY+26%
    • Profit before Impairment
      ₹158 Cr
      YoY+19%

    Segment breakdown

    • Consumer Durable₹1,971 Cr67.0%
    • Electronics₹845 Cr28.7%
    • Railway Subsystem and Defense₹127 Cr4.3%
    Donut· Share of Revenue (Q3 FY26)

    Order Book

    high confidence

    Total Value

    ₹ 2,600 crores

    as of 2025-12-31

    quantified

    Execution

    doubling the division's revenue over next 2 financial years

    Composition

    Mix3 segments
    • Railway46.0%
    • Metro35.0%
    • Defence10.0%

    Share of order book by segment · partial disclosure (91.0% of book)

    "Strong order book visibility for the Railway Subsystem and Defense division, expected to drive significant revenue growth."

    Source:
    Prepared remarks

    Capital allocation

    5
    high confidence
    CategoryHeadline
    Capex

    ₹800 crores

    Debt

    Debt disclosed

    M&A

    Shogini Technoarts

    acquisition · closed · Consideration ₹NaN (cash)

    M&A

    Unitronics, Israel

    acquisition · closed

    Liquidity

    Undrawn ₹1,750 crores

    ILJIN Electronics successfully concluded fundraise with the entire INR1,750 crores received from marquee investors.

    Guidance & targets

    23
    CategoryTargetPriority
    Volume
    Consumer Durable division volume growth
    13-15%
    High
    Margin
    Electronics division EBITDA margins
    double-digit number
    High
    Margin
    Consumer Durable division margin impact from commodity prices
    0.25% to 0.5%
    High
    Margin
    PCB sector margin impact from CCL and gold price spike
    5%
    High
    Margin
    Unitronics margin expansion
    margin expansion
    Medium
    Revenue
    Railway Subsystem and Defense revenue
    doubling
    High
    Commercial Production
    Sidwal greenfield facility commercial production
    begin
    High
    Commercial Production
    Yujin Machinery JV commercial production
    commence
    High
    Order Book
    Defence order book
    INR50-odd crores
    Medium
    Contribution
    Defence vertical contribution to Sidwal's books
    at least 20%
    High
    Capex
    Current year capex
    INR800 crores
    High
    Capex
    Next year's capitalized expenditure
    INR1,100 crores to INR1,200 crores
    High
    Growth
    RAC industry growth
    12% to 15%
    High
    Growth
    RAC industry growth (post INR4,000 per capita income)
    20% to 25%
    Medium
    Growth
    Sidwal growth
    40%
    Medium
    Project Timeline
    Hosur plant trial production
    start
    High
    Project Timeline
    Hosur plant mass production
    start
    High
    Project Timeline
    Korea Circuits groundbreaking
    do
    High
    Project Timeline
    Korea Circuits commercial production
    start
    High
    Project Timeline
    Pune organic expansion construction completion
    over
    High
    Project Timeline
    CCL joint ventures
    take about a year
    Medium
    Market Traction
    Data center traction in Sidwal
    good traction
    Medium
    Ecosystem Development
    Component ecosystem for raw materials in India
    good component ecosystem
    Medium

    Sidwal Greenfield Facility Commercial Production

    April or May (Q4 FY26)
    CurrentMachine installation happening
    TargetCommercial production starts

    Why it matters

    Indicates progress on a key expansion project and potential for new revenue streams in the Railway division.

    commercial production is expected to begin in quarter 4 FY '26.

    How to verify

    guidance_and_targets

    Risks & concerns

    4
    RiskSeverity

    Weak underlying room AC industry

    Despite strong performance, the underlying room AC industry is weak, with the company expecting it to be flattish this year.Management acknowledged

    medium

    Commodity cost inflation and currency depreciation

    Sharp surge in commodity costs (copper, CCL, gold) and currency depreciation are causing margin pressure, particularly in the bare PCB vertical, with a 1-1.5 quarter lag for pass-through.Management acknowledged

    high

    One-time impairment loss on Shivalik investment

    An exceptional impairment loss was recognized for the investment in Shivalik as Titagarh Firema's turnaround did not materialize as envisioned.Management acknowledged

    high

    Increased finance cost

    Finance costs increased due to inventory build-up ahead of BEE rating changes and recent acquisitions, though management expects it to come down.Management acknowledged

    medium

    Q&A highlights

    8

    “I believe that this industry should grow in the range of 12% to 15%, at least for next 4, 5 years. And there on, once we cross INR4,000 per capita income, this will further grow at 20% to 25% range. This has been historic in all the countries. So we believe that on the calendar year '26 basis, industry should be in the range of at least 12% to 15% growth path.”

    Analyst sought clarity on the RAC industry's near-term and long-term growth prospects, and management provided specific volume growth targets.

    asked by Nattasha Jain

    2 min read5 chapters

    Detailed Narrative

    01

    Robust Q3 FY26 Performance and Divisional Growth

    Amber Enterprises reported a strong Q3 FY26 with consolidated revenue growing 38% YoY to ₹2,943 crores and operating EBITDA increasing 53% YoY to ₹247 crores. The Consumer Durable division saw a 27% revenue growth to ₹1,971 crores, driven by diversified product offerings and increased wallet share. The Electronics division demonstrated exceptional growth, with revenue surging 79% to ₹845 crores and EBITDA up 157% to ₹88 crores, benefiting from recent acquisitions and expanded product lines.

    02

    Strategic Expansion in Electronics and Manufacturing Footprint

    The company is aggressively expanding its electronics ecosystem, securing approvals under the ECMS scheme for Ascent-K Circuits and Shogini Technoarts. ILJIN Electronics acquired an 80% stake in Shogini Technoarts, adding 4.5 lakh square meters of PCB capacity, and increased its holding in Unitronics, Israel, to 45.5%. Land allotments of 16 acres in Jewar for Ascent-K Circuit (HDI PCBs) and 100 acres for Amber Enterprises' future expansion underscore the commitment to strengthening India's manufacturing capabilities.

    03

    Railway and Defense Division Outlook

    The Railway Subsystem and Defense division registered 20% growth in Q3 FY26, supported by a strong order book visibility of over ₹2,600 crores. Management aims to double the division's revenue over the next two financial years. The greenfield facility for Sidwal is expected to commence commercial production in Q4 FY26, while the Yujin Machinery JV anticipates commercial production in H2 FY27, following RDSO approvals.

    04

    Navigating Margin Pressures and Capital Allocation

    Amber is facing margin pressure in the bare PCB vertical due to a sharp surge in commodity costs (CCL, gold) and currency depreciation, with a pass-through lag of 1-1.5 quarters. Finance costs also increased due to inventory build-up and acquisitions, though a reduction is expected next quarter. The company plans a current year capex of ₹800 crores and ₹1,100-1,200 crores for FY27, with significant investments in Hosur (₹700-800 crores) and Korea Circuits (₹1,200 crores for the first phase).

    05

    Long-term Vision and Ecosystem Development

    Management maintains an optimistic long-term view for the RAC industry, projecting 12-15% volume growth for the next 4-5 years, potentially accelerating to 20-25% post-INR4,000 per capita income. The company is also developing in-row and in-rack cooling products for the data center industry, expecting good traction by the third year. Efforts are underway to foster a robust component ecosystem for raw materials in India, with significant development anticipated in 3-4 years.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.