AMBER ENTERPRISES INDIA LIMITED : DECLARES ASCENT CIRCUITS AND SIDWAL REFRIGERATION AS NON-MATERIAL SUBSIDIARIES

• Ascent Circuits Private Limited and Sidwal Refrigeration Industries Private Limited have ceased to be classified as Material Subsidiaries of the Company. • This declassification is effective from financial year 2026-27. • The determination is based on audited financials for FY2025-26, where neither subsidiary's income nor net worth exceeded 10% of the consolidated figures. • Impact: This is an administrative change and does not impact the company's overall business operations or financial performance.

Amber Enterprises India Ltd

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