| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-01-2026 12:58:00 |
| End date and time of board meeting | 30-01-2026 14:59:00 |
| 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 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 as there were not such incident of default during the quarter | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 9,137.68 | 24,811.52 | |
| Other income | 46.27 | 215.13 | |
| Total income | 9,183.95 | 25,026.65 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 7,612.21 | 18,302.81 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (911.72) | (623.46) |
| (d) | Employee benefit expense | 1,380.68 | 3,704.78 |
| (e) | Finance costs | 72.38 | 285.28 |
| (f) | Depreciation, depletion and amortisation expense | 604.86 | 1,531.14 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 1,107.65 | 3,183.65 |
| Total other expenses | 1,107.65 | 3,183.65 | |
| Total expenses | 9,866.06 | 26,384.20 | |
| 3 | Total profit before exceptional items and tax | (682.11) | (1,357.55) |
| 4 | Exceptional items | 0.00 | (1,161.61) |
| 5 | Total profit before tax | (682.11) | (2,519.16) |
| 6 | Tax expense | ||
| 7 | Current tax | 41.25 | 165.64 |
| 8 | Deferred tax | (38.39) | (99.88) |
| 9 | Total tax expenses | 2.86 | 65.76 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (684.97) | (2,584.92) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (684.97) | (2,584.92) |
| 17 | Other comprehensive income net of taxes | (50.41) | (32.54) |
| 18 | Total Comprehensive Income for the period | (735.38) | (2,617.46) |
| 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 | 1,741.69 | 1,741.69 | |
| Face value of equity share capital | 2 | 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 | -0.79 | -3.03 | |
| Diluted earnings (loss) per share from continuing operations | -0.67 | -2.52 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.79 | -3.03 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.67 | -2.52 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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 January 30, 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Extrusion Machinery Division | 3,491.33 | 11,073.80 | ||||
| 2 | Injection Moulding Machinery | 5,680.01 | 13,847.21 | ||||
| Total Segment Revenue | 9,171.34 | 24,921.01 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 9,171.34 | 24,921.01 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Extrusion Machinery Division | (437.10) | (871.61) | ||||
| 2 | Injection Moulding Machinery | (99.28) | (14.68) | ||||
| Total Profit before tax | (536.38) | (886.29) | |||||
| i. Finance cost | 72.38 | 285.28 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 73.35 | 185.98 | |||||
| Profit before tax | (682.11) | (1,357.55) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Extrusion Machinery Division | 31,349.02 | 31,349.02 | ||||
| 2 | Injection Moulding Machinery | 17,712.78 | 17,712.78 | ||||
| Total Segment Asset | 49,061.80 | 49,061.80 | |||||
| Un-allocable Assets | 53,278.07 | 53,278.07 | |||||
| Net Segment Asset | 1,02,339.87 | 1,02,339.87 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Extrusion Machinery Division | 7,333.99 | 7,333.99 | ||||
| 2 | Injection Moulding Machinery | 7,855.70 | 7,855.70 | ||||
| Total Segment Liabilities | 15,189.69 | 15,189.69 | |||||
| Un-allocable Liabilities | 13,073.41 | 13,073.41 | |||||
| Net Segment Liabilities | 28,263.10 | 28,263.10 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 2. Segment Information Standalone for the Quarter and Nine Months ended December 31, 2025 under SEBI LODR REGULATIONS, 2015. The segment assets and segment results include the assets and expenses respectively, which are identifiable with each segment and amounts allocated to the respective segments on a reasonable basis. 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 has filed for the voluntary judicial liquidation for Wintal Machines SRL, Italy Wintal 100 percent subsidiary and the administrator appointed by the Court of Brescia has taken control on all the activities of the Wintal w.e.f. December 30, 2024. The Company has already provided for total investment and receivables from Wintal in standalone financial statements in the past and it does not expect any proceeds from the above Judicial Liquidation. 5.The Company has decided to shift both manufacturing plants i.e. Extrusion machinery plant from Vatva Dist. Ahmedabad and Injection machinery plant from Chhatral Dist. Gandhinagar to a new state-of-the-art integrated manufacturing facility at Chibhda Dist. Rajkot. The Injection machinery plant shifting to Chibhda, Rajkot has been completed at one time cost of Rs. 215 Lakhs which include logistics, human resources training and other associated cost, accounted in other expenses for the previous quarter ended September 30, 2025. The Extrusion machine plant shifting has started and expected to be completed by March 31, 2026. The Company has agreed and paid a total onetime payment to union workers at Extrusion and Injection of Rs. 225.07 Lakhs and Rs. 486.54 Lakhs respectively. The Company has also settled Thane workers claims for Rs. 450.00 Lakhs. Accordingly, Rs. 1,161.61 Lakhs has been accounted as an exceptional item in the quarter ended June 30, 2025. 6. The Company has signed Share Purchase agreement for acquisition of 100 Percent stake of Unitech Workholding Systems Private Limited Unitech at consideration Rs. 4,200 Lakhs which is payable as follows: a. Cash Consideration of Rs. 1,700 Lakhs and b. Balance of Rs. 2,500 Lakhs Non Cash consideration by way of Shares swap through issuance of fully paid up 7,37,680 equity shares of the Company on preferential basis at Rs. 338.90 per share. This issue of 7,37,680 equity shares for acquisition of 59.52% of the equity share capital of Unitech Workholding Systems Private Limited have been approved by the Board of Directors as on November 08, 2025 and the Shareholders as on December 07, 2025. In this regard, the Company has received the in-principle approval from the BSE Limited on January 28, 2026 and National Stock Exchange of India Limited on January 29, 2026 and Company expects the transaction to be completed by March 31, 2026. 7.On November 21, 2025, the Government of India notified the four Labour Codes the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The Company has assessed impact of these changes on the basis of the guidance provided by the Institute of Chartered Accountants of India. The incremental onetime impact of gratuity of Rs. 61.80 Lakhs arises due to change in wage definition which has been accounted in the employee benefit expenses for the quarter ended December 31, 2025. 8.The Company has, on November 20, 2025, filed an application with the Hon’ble National Company Law Tribunal, Ahmedabad Bench, under the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, for the Scheme of Amalgamation of Global CNC Private Limited, a wholly-owned subsidiary, with the Company, with effect from the Appointed Date. The requisite approvals from the statutory and regulatory authorities are currently under process. 9.The Company on January 09, 2025 had allotted 2,60,62,027 warrants at a price of INR 191.85 per warrant including a premium of Rs. 189.85 per warrant convertible in to equivalent number of Equity Shares of face value of Rs. 2 each within a period of 18 months, on receipt of the 25 Percent of the consideration amount per Warrant. During the quarter ended December 31, 2025, the Board of Directors by way of circular resolution passed on Tuesday, October 07, 2025, allotted of 26,06,203 equity shares on conversion of 26,06,203 warrants, to person belonging to the Promoter Group Category, on receipt of the balance 75 percent of the consideration amount. 10.Last year, the Company has accounted for the following exceptional items of Rs. 769.81 Lakhs A Impairment Provision for Investment in RCube Energy Pvt Ltd Q2 FY 24-25 Rs. 919.00 Lakhs B Less: Reversal of provision on receipt of funds for ICD on OTS Q2 FY 24-25 Rs. 294.34 Lakhs C Add: Past services claim settled of service provider under OTS Q2 FY 24-25 Rs. 145.15 Lakhs Total Exceptional Items for nine months ended December 31, 2024 A-B+C Rs. 769.81 Lakhs 11.Previous period figures have been restated for prior period adjustments and regrouped reclassified, wherever necessary, to make them comparable with current period figures. |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | 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) | (50.41) | (32.54) |
| Total Amount of items that will not be reclassified to profit and loss | (50.41) | (32.54) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (50.41) | (32.54) |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 09-01-2025 |
| Amount Raised | 49,999.99 |
| Report filed for Quarter ended | 31-12-2025 |
| 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 | No Comments |
| 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 | 34,400.00 | 0.00 | 34,276.69 | 0.00 | 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 at the rate 1 percent under Section 194Q of Rs. 34.31 Lakhs and Paid net Amount of Rs. 342.77 cr. |
| 2 | Funding the capex requirements | Not Applicable | 16,500.00 | 0.00 | 10,317.42 | 0.00 | |
| 3 | Working Capital for Company | Not Applicable | 6,380.00 | 0.00 | 2,000.00 | 0.00 | |
| 4 | Working Capital for Global CNC Private Limited | Not Applicable | 5,200.00 | 0.00 | 1,900.00 | 0.00 | |
| 5 | General Corporate Purpose | Not Applicable | 10,000.00 | 0.00 | 1,500.00 | 0.00 |
| Name of signatory | Anand Jain |
| Designation of person | Chief Financial Officer |
| Place | Ahmedabad |
| Date | 29-01-2026 |