Amber Enterprises India Ltd incorporated in 1956, has a 23.6% share in the total Room Air Conditioner market[1]and is a prominent solution provider for the Air conditioner OEM/ODM Industry in India.[2]
Business Segments1) Consumer Durables (74% in Q1 FY26 vs 78% in FY23):[1][2]The company holds a26-27% share in the RAC manufacturing marketand offers a range of air conditioners, including Split and Window ACs and commercial ACs like Ductable, Cassette, Tower ACs, etc. It also manufactures components like heat exchangers, motors, metal and plastic parts, copper tubes, and tooling. The segment revenue grew by 33% YoY in Q1 FY26.[3][4]
| S.No. | Name | Current Price (Rs.) | Price to Earning | Market Capitalization (Rs.Cr.) | Dividend yield (%) | Net Profit latest quarter (Rs.Cr.) | YOY Quarterly profit growth (%) | Sales latest quarter (Rs.Cr.) | YOY Quarterly sales growth (%) | Return on capital employed (%) | Sales (Rs.Cr.) | OPM (%) | Profit after tax (Rs.Cr.) | Profit after tax latest quarter (Rs.Cr.) | Price to book value | Return on assets (%) | Debt to equity |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1. | LG Electronics | 1494.90 | 49.39 | 101469.68 | 0.00 | 389.43 | -27.30 | 6174.03 | 0.98 | 56.83 | 24366.64 | 12.78 | 2200.92 | 389.43 | – | 21.99 | 0.07 |
| 2. | Voltas | 1486.20 | 89.75 | 49176.09 | 0.47 | 31.50 | -74.41 | 2347.32 | -10.38 | 17.64 | 14158.57 | 4.61 | 547.90 | 34.29 | 7.72 | 6.56 | 0.28 |
| 3. | Blue Star | 1823.60 | 69.84 | 37495.91 | 0.49 | 98.78 | 2.93 | 2422.37 | 6.43 | 26.20 | 12230.94 | 7.10 | 536.92 | 99.01 | 12.05 | 7.88 | 0.33 |
| 4. | Amber Enterp. | 6707.50 | 193.88 | 23591.65 | 0.00 | -48.73 | -262.57 | 727.40 | -18.19 | 11.55 | 7286.68 | 6.22 | 121.68 | -48.73 | 8.08 | 2.44 | 0.69 |
| 5. | Crompton Gr. Con | 259.90 | 34.38 | 16735.35 | 1.15 | 75.42 | -31.79 | 1915.57 | 1.02 | 19.01 | 7743.80 | 10.36 | 486.80 | 85.19 | 4.92 | 9.09 | 0.05 |
| 6. | V-Guard Industri | 332.95 | 50.01 | 14528.09 | 0.45 | 65.29 | 3.00 | 1340.92 | 3.63 | 19.50 | 5613.73 | 8.55 | 290.49 | 65.29 | 6.63 | 9.57 | 0.07 |
| 7. | Eureka Forbes | 625.95 | 65.75 | 12106.10 | 0.00 | 61.59 | 38.40 | 773.45 | 14.95 | 5.04 | 2591.57 | 11.32 | 184.13 | 61.59 | 2.69 | 2.55 | 0.02 |
| – | Median: 23 Co. | 618.05 | 49.7 | 5442.87 | 0.27 | 19.0 | 2.93 | 702.61 | 3.63 | 15.04 | 2621.99 | 7.1 | 92.42 | 21.36 | 4.45 | 5.56 | 0.13 |
Standalone figures in ₹ crores
| Dec 2022 | Dec 2023 | Dec 2024 | Jun 2023 | Jun 2024 | Jun 2025 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2022 | Sep 2023 | Sep 2024 | Sep 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Sales | 912 | 828 | 1,413 | 1,198 | 1,762 | 2,467 | 2,351 | 2,067 | 2,679 | 328 | 454 | 889 | 727 |
Expenses | 882 | 796 | 1,325 | 1,117 | 1,642 | 2,307 | 2,216 | 1,919 | 2,488 | 331 | 444 | 860 | 714 |
Operating Profit | 31 | 33 | 88 | 81 | 120 | 160 | 135 | 148 | 192 | -4 | 10 | 29 | 14 |
Other Income | 9 | 6 | 20 | 18 | 24 | 30 | 14 | 23 | 15 | 12 | 10 | 22 | 20 |
Profit before tax | -7 | -25 | 26 | 30 | 65 | 98 | 87 | 96 | 130 | -33 | -41 | -24 | -72 |
Tax % | -22% | -30% | 12% | 26% | 28% | 31% | 26% | 28% | 39% | -28% | -26% | -45% | -32% |
Net Profit | -6 | -18 | 23 | 23 | 46 | 68 | 65 | 69 | 80 | -24 | -30 | -13 | -49 |
EPS in Rs | -1.63 | -5.19 | 6.72 | 6.70 | 13.78 | 20.10 | 19.27 | 20.53 | 23.53 | -7.02 | -8.95 | -3.98 | -13.86 |
Standalone Figures in ₹ Crores / Yearly
| Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Sales | 838 | 1,081 | 978 | 1,562 | 1,913 | 2,188 | 3,003 | 2,296 | 3,138 | 5,023 | 4,574 | 6,744 | 7,287 |
Expenses | 775 | 991 | 878 | 1,436 | 1,741 | 2,000 | 2,789 | 2,147 | 2,984 | 4,812 | 4,297 | 6,312 | 6,833 |
Operating Profit | 63 | 90 | 100 | 126 | 171 | 189 | 214 | 149 | 154 | 211 | 277 | 432 | 453 |
Other Income | 7 | 7 | 2 | 8 | 8 | 9 | 6 | 30 | 32 | 46 | 58 | 78 | 85 |
Interest | 28 | 38 | 48 | 59 | 47 | 15 | 30 | 34 | 37 | 91 | 137 | 167 | 199 |
Depreciation | 17 | 23 | 28 | 36 | 43 | 50 | 61 | 68 | 80 | 100 | 136 | 148 | 158 |
Profit before tax | 25 | 35 | 26 | 39 | 89 | 133 | 129 | 78 | 70 | 66 | 63 | 196 | 182 |
Net Profit | 19 | 25 | 20 | 24 | 62 | 93 | 118 | 52 | 48 | 49 | 45 | 135 | 122 |
EPS in Rs | 8.71 | 11.65 | 9.41 | 10.15 | 19.71 | 29.42 | 37.50 | 15.30 | 14.28 | 14.52 | 13.50 | 40.01 | 36.49 |
Dividend Payout % | 0% | 0% | 0% | 23% | 0% | 0% | 9% | 0% | 0% | 0% | 0% | 0% | – |
Standalone figures in ₹ crores
| Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Equity Capital | 22 | 22 | 22 | 24 | 31 | 31 | 31 | 34 | 34 | 34 | 34 | 34 | 35 |
Reserves | 184 | 210 | 231 | 329 | 852 | 944 | 1,049 | 1,492 | 1,561 | 1,621 | 1,685 | 1,858 | 2,883 |
Borrowings | 288 | 335 | 319 | 372 | 44 | 163 | 304 | 319 | 900 | 1,183 | 1,222 | 1,503 | 2,012 |
Other Liabilities | 300 | 370 | 474 | 450 | 569 | 945 | 1,136 | 1,311 | 1,692 | 2,269 | 2,061 | 2,888 | 1,278 |
Total Liabilities | 794 | 937 | 1,046 | 1,175 | 1,496 | 2,084 | 2,521 | 3,157 | 4,186 | 5,107 | 5,003 | 6,283 | 6,208 |
Fixed Assets | 296 | 358 | 439 | 487 | 526 | 574 | 657 | 686 | 913 | 1,440 | 1,559 | 1,629 | 1,734 |
Gross Block | 365 | 449 | 559 | 643 | 724 | 821 | 965 | 1,056 | 1,345 | 1,974 | 2,206 | 2,372 | – |
Accumulated Depreciation | 69 | 91 | 120 | 156 | 199 | 247 | 307 | 370 | 431 | 534 | 648 | 743 | – |
CWIP | 50 | 49 | 28 | 17 | 20 | 25 | 2 | 25 | 65 | 24 | 38 | 40 | 43 |
Investments | 42 | 50 | 50 | 50 | 112 | 111 | 338 | 447 | 621 | 589 | 799 | 947 | 952 |
Other Assets | 406 | 480 | 529 | 621 | 839 | 1,373 | 1,523 | 2,000 | 2,587 | 3,054 | 2,607 | 3,668 | 3,479 |
Total Assets | 794 | 937 | 1,046 | 1,175 | 1,496 | 2,084 | 2,521 | 3,157 | 4,186 | 5,107 | 5,003 | 6,283 | 6,208 |
Standalone Figures in ₹ Crores / Yearly
| Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
Cash from Operating Activity | – | 67 | 137 | 113 | 122 | -37 | 244 | 195 | 134 | 177 | 742 | 510 |
Cash from Investing Activity | – | -74 | -65 | -78 | -139 | -131 | -319 | -458 | -562 | -297 | -826 | -547 |
Cash from Financing Activity | – | 3 | -71 | -25 | 108 | 98 | 87 | 376 | 520 | 164 | -148 | 127 |
Net Cash Flow | – | -5 | 0 | 10 | 91 | -69 | 11 | 113 | 93 | 45 | -232 | 91 |
Standalone Figures in ₹ Crores / Yearly
| Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
Debtor Days | 61 | 70 | 87 | 68 | 64 | 122 | 94 | 146 | 131 | 109 | 92 | 64 |
Inventory Days | 83 | 71 | 97 | 69 | 74 | 96 | 80 | 113 | 89 | 69 | 54 | 75 |
Days Payable | 133 | 121 | 176 | 115 | 108 | 163 | 142 | 219 | 196 | 165 | 168 | 159 |
Cash Conversion Cycle | 12 | 21 | 8 | 23 | 30 | 55 | 32 | 41 | 24 | 14 | -22 | -19 |
Working Capital Days | 19 | -30 | -32 | -5 | 24 | 55 | 21 | 19 | -44 | -31 | -63 | -48 |
ROCE % | 12% | 14% | 13% | 15% | 16% | 14% | 13% | 7% | 5% | 6% | 7% | 12% |
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Stock Analysis
Amber Enterprises India Ltd, incorporated in 1956, is a prominent solution provider for the Air Conditioner OEM/ODM Industry in India, holding a significant share in the Room Air Conditioner market. Its business segments include Consumer Durables, where it manufactures air conditioners and components, and other areas like electronics and railway subsystems.
Amber Enterprises India Limited's Railway division has a ₹2,600 Cr order book.
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