Integrated Filing — IndAS



General information about company
Scrip Code 522029
NSE Symbol WINDMACHIN
MSEI Symbol NOTLISTED
ISIN INE052A01021
Name of company WINDSOR MACHINES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-Aug-2025   12:05:00
End date and time of board meeting 06-Aug-2025   13:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
it is not applicable for the quarter ended June 30, 2025



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 696046000
Other income 1925000
Total income 697971000
2 Expenses
(a) Cost of materials consumed 439509000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 43283000
(d) Employee benefit expense 111534000
(e) Finance costs 10975000
(f) Depreciation, depletion and amortisation expense 46284000
(f) Other Expenses
1 Other Expenses 90475000 90475000
Total other expenses 90475000
Total expenses 742060000
3 Total profit before exceptional items and tax -44089000
4 Exceptional items -116161000
5 Total profit before tax -160250000
6 Tax expense
7 Current tax 0
8 Deferred tax 338000
9 Total tax expenses 338000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -160588000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -160588000
17 Other comprehensive income net of taxes 762000
18 Total Comprehensive Income for the period -159826000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 168957000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.9
Diluted earnings (loss) per share from continuing operations -1.56
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.9
Diluted earnings (loss) per share from continuing and discontinued operations -1.56
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above financial results were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at its meeting held on August 06, 2025. 2. Segment Information (Standalone) for the quarter ended June, 2025 under SEBI (LODR) REGULATIONS, 2015. 3. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and Companies (Indian Accounting Standard) (Amendment) Rules, 2016. 4.The company had executed the one time settlement (OTS) for inter-corporate loans (ICD) outstanding (net) of Rs. 5880.65 Lakhs during the period ended 30th September 2024, given in the earlier years. Under the settlement, the Company had received upfront payment of Rs. 1875.00 Lakhs at the time of settlement & balance payment of Rs. 4300 Lakhs was to be received by 30th June 2025. The Company has received part payment of Rs. 3000.00 Lakhs on 31st July 2025 & balance payment is expected by 14th August 2025 with interest amount for delayed payments. 5. The voluntary judicial liquidation application filed with the Court of Brescia for Wintal Machines SRL, Italy (Wintal) (100% subsidiary) has been approved by the court on 30th December 2024 and the administrator appointed by the Court of Brescia has taken control on all the activities of the Wintal w.e.f. 30th December 2024. Consequent to the loss of control over said subsidiary and as per the requirements of Ind AS 110 “Consolidated financial Statements”, unaudited financial results of Wintal has not been prepared/consolidated for the quarter ending 30th June 2025.The Company has already provided for total investment & receivables from Wintal in standalone accounts in the past and it does not expect any proceeds from the above Judicial Liquidation. 6.The Company has completed acquisition of Global CNC Pvt Ltd (Global) on 12th February 2025 as per Share Purchase agreement entered on 11th November 2024 and Global has become subsidiary of the Company. 7.The Company has sold the entire 44.70% stake in RCube Energy Storage Systems Pvt Ltd. (“RCube”) vide an agreement on 9th January 2025 with the buyer & accordingly the sale transaction had been completed on 7th February 2025. Consequent to the loss of control over said subsidiary and as per the requirements of Ind AS 110 “Consolidated financial Statements”, unaudited financial results of RCube has not been consolidated for the quarter ending 30th June 2025. The Company has already provided for the entire investment of Rs. 919 Lakhs in standalone financial results during the period ended 30th September 2024 & net sale proceeds of Rs. 33.47 Lakhs has been accounted as an exceptional income for the period ended 31st March 2025. 8.Previous period figures have been restated for prior period adjustments and regrouped/reclassified, wherever necessary, to make them comparable with current period figures.9. Previous period figures have been restated for prior period adjustments and regrouped/reclassified, wherever necessary, to make them comparable with current period figures.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Extrusion Machinery Division 286598000 286598000
2 Injection Moulding Machinery 409924000 409924000
Total Segment Revenue 696522000
Less: Inter segment revenue 0 0
Revenue from operations 696522000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Extrusion Machinery Division -38522000 -38522000
2 Injection Moulding Machinery 14092000 14092000
Total Profit before tax -24430000
i. Finance cost 10975000 10975000
ii. Other Unallocable Expenditure net off Unallocable income 8684000 8684000
Profit before tax -44089000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Extrusion Machinery Division 2451618000 2451618000
2 Injection Moulding Machinery 1227981000 1227981000
Total Segment Asset 3679599000 3679599000
Un-allocable Assets 5800836000 5800836000
Net Segment Asset 9480435000 9480435000
4 Segment Liabilities
Segment Liabilities
1 Extrusion Machinery Division 960113000 960113000
2 Injection Moulding Machinery 360014000 360014000
Total Segment Liabilities 1320127000 1320127000
Un-allocable Liabilities 1025711000 1025711000
Net Segment Liabilities 2345838000 2345838000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the net defined benefit obligation gain/(loss) 762000 762000
Total Amount of items that will not be reclassified to profit and loss 762000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 762000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 09-Jan-2025
Amount Raised 4624999000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review Not Applicable
Comments of the auditors, if any Not Applicable
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To fund the acquisition of Global CNC Private Limited and related expenses Not Applicable 3440000000 0 3427669000 0 Company Allocated acquisition of Global CNC Private Limited is tentative with a lump sum figure and actual valuation was 343.11 cr. and we deducted TDS @ 0.1% u/s 194Q of Rs. 34.31 lakhs and paid net amount of Rs. 342.77 Cr.
2 Funding the capex requirements Not Applicable 1650000000 0 626941000 0
3 Working capital for Company Not Applicable 638000000 0 100000000 0
4 Working capital for Global CNC Private Limited Not Applicable 520000000 0 100000000 0
5 General corporate purpose Not Applicable 1000000000 0 150000000 0


Signatory Details
Name of signatory Anand Jain
Designation of person Chief Financial Officer
Place Gandhinagar
Date 06-Aug-2025