Amba Enterprises reported a net profit of ₹232.58 lakh for the quarter ended June 30, 2026 (Q1FY27), marking a 38.66% year-on-year increase from ₹167.73 lakh in the corresponding period of FY26. The growth was primarily driven by a 12.56% rise in revenue from operations to ₹10,068.38 lakh, alongside effective cost management that reduced financial expenses significantly. This performance indicates strong operational leverage during the initial phase of the new financial year.

The Board of Directors approved the unaudited standalone financial results on August 07, 2026. The results were published in newspapers including Financial Express and Mumbai Lakshadweep on August 09, 2026, pursuant to Regulation 47 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. Statutory auditors Bilimoria Mehta & Co. issued a limited review report confirming compliance with Ind AS 34.

Financial Performance Highlights

Total income for the quarter stood at ₹10,084.69 lakh. While revenue grew sequentially by 0.13% from ₹10,055.33 lakh in Q4FY26, other income declined to ₹16.31 lakh from ₹52.96 lakh in the previous quarter. Equity share capital remained stable at ₹633.02 lakh.

Operational Efficiency and Costs

Total expenses rose to ₹9,770.45 lakh from ₹8,717.75 lakh in Q1FY26, largely due to higher purchase of stock-in-trade which increased to ₹9,336.40 lakh from ₹8,494.82 lakh. Cost of materials consumed also saw a sharp rise to ₹262.81 lakh compared to ₹125.72 lakh in the prior year quarter. Employee benefit expenses grew moderately to ₹63.39 lakh from ₹56.27 lakh.

Financial costs decreased substantially to ₹2.17 lakh from ₹9.41 lakh in Q1FY26, contributing positively to the bottom line. Depreciation expense remained stable at ₹16.44 lakh. Other expenses increased to ₹76.36 lakh from ₹42.20 lakh in the same period last year.

What the Numbers Show

The company’s profitability expansion outpaced revenue growth, indicating improved operating leverage. While costs of materials and stock purchases increased in line with higher sales volumes, the significant reduction in financial costs helped widen margins. The profit before tax margin improved to approximately 3.12% in Q1FY27 from 2.66% in Q1FY26. This divergence between expense growth and profit growth suggests better control over discretionary spending and financing costs despite rising input costs.

Amba Enterprises Ltd has re-appointed M/s. Sark & Associates LLP as its Secretarial Auditor for a five-year term to ensure continued compliance with regulatory requirements. The re-appointment was approved by the members at the Annual General Meeting held on June 30, 2026. The tenure commences from the conclusion of the Thirty Fourth Annual General Meeting and extends until the conclusion of the Thirty Ninth Annual General Meeting, covering Financial Year 2026-27 to Financial Year 2030-31.

The decision aligns with Regulation 24(A) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. M/s. Sark & Associates LLP (LLPIN: ACA-4736) will conduct the Secretarial Audit and provide other allied certification and permitted services during this period.

Auditor Profile

M/s. Sark & Associates LLP is a firm of Practicing Company Secretaries led by CS Sumit Jitender Khanna and CS Raju Anantha Narayanan. The firm specializes in Company Secretarial compliance, SEBI & FEMA advisory, Secretarial Audits, Corporate Restructuring, IPO support, and Due Diligence. The partners possess collective experience of over two decades, having worked extensively with BSE and NSE listed companies.

The firm caters to corporates, LLPs, and institutions, ensuring seamless compliance with the Companies Act, 2013, RBI Guidelines, and other applicable laws.