| 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 | 09-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Audited |
| 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 | 09-05-2026 16:20:00 |
| End date and time of board meeting | 09-05-2026 18:55:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 09-05-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://windsormachines.com/ |
| 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 |
| Not Applicable | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 18,066.77 | 56,651.86 | |
| Other income | 289.51 | 374.17 | |
| Total income | 18,356.28 | 57,026.03 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 13,523.19 | 39,844.03 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (526.55) | 343.17 |
| (d) | Employee benefit expense | 2,007.16 | 7,297.35 |
| (e) | Finance costs | 224.51 | 509.79 |
| (f) | Depreciation, depletion and amortisation expense | 516.61 | 2,082.52 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,129.22 | 6,184.01 |
| Total other expenses | 2,129.22 | 6,184.01 | |
| Total expenses | 17,874.14 | 56,260.87 | |
| 3 | Total profit before exceptional items and tax | 482.14 | 765.16 |
| 4 | Exceptional items | 0.00 | (895.93) |
| 5 | Total profit before tax | 482.14 | (130.77) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 267.02 | 312.58 |
| 9 | Total tax expenses | 267.02 | 312.58 |
| 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 | 215.12 | (443.35) |
| 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 | 215.12 | (443.35) |
| 17 | Other comprehensive income net of taxes | (22.03) | (59.60) |
| 18 | Total Comprehensive Income for the period | 193.09 | (502.95) |
| 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 | 1,770.44 | 1,770.44 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.25 | -0.52 | |
| Diluted earnings (loss) per share from continuing operations | 0.21 | -0.52 | |
| 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 | 0.25 | -0.52 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.21 | -0.52 | |
| 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 May 09, 2026. Note: ## =) New segment wef 14.02.2025 on acquisition of Global CNC Pvt Ltd; 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. 5.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. 6.The Company has filed for the voluntary judicial liquidation for Wintal Machines SRL, Italy (Wintal) (100% 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. 7.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 been substantially completed during the current quarter at one time cost of Rs. 266.64 Lakhs which include logistics, human resources training and other associated cost accounted in other expenses. 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. 8.During the quarter ended September 30, 2025, Global CNC Pvt Ltd. has shifted to new premises in Chibhda & sold Metoda land and building at Rs. 520 Lakhs resulting in gain of Rs. 265.68 Lakhs which has been accounted as exceptional items for the quarter ended September 30, 2025 and for the year ended March 31, 2026. 9.The Company has completed acquisition of Unitech Workholding Systems Private Limited (“Unitech”) on February 10, 2026 as per Share Purchase agreement entered on November 10, 2025 for a total purchase consideration of Rs. 4,200 Lakhs. Accordingly, Unitech has become subsidiary of the Company and the Company has taken control of the management of Unitech. The purchase consideration paid has been allocated in accordance with the Ind AS 103 Business Combinations” on the basis of book value of the acquired assets and liabilities. Accordingly, the Company has recognized goodwill of Rs. 3,715.37 lakhs. The results of consolidated accounts are included in the results from February 10, 2026; hence previous period figures are not comparable with 10.The Non cash consideration of Rs. 2,500 Lakhs to the shareholders of Unitech has been settled 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 during the current quarter. 11.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% of the consideration amount per Warrant. During the quarter ended March 31, 2026, the Board of Directors by way of circular resolution passed on Friday, March 27, 2026, allotted of 7,00,000 equity shares on conversion of 7,00,000 warrants, to person belonging to the Promoter Group Category, on receipt of the balance 75% of the consideration amount. 12.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 consolidated financials on the basis of the guidance provided by the Institute of Chartered Accountants of India. The incremental onetime impact of gratuity of Rs. 98.51 Lakhs arises due to change in wage definition which has been accounted in the employee benefit expenses for the previous quarter ended December 31, 2025. 13.Disclosure pursuant to Ind AS 105 “Non-current assets held for sale and discontinued operations”: Details of assets and liabilities held for sale as at March 31, 2026: The Company has shifted operations of Vatva & Chhatral plants to Chibhda, Rajkot as per Note 7 above. The Company has entered MOU for Jalgaon & Vatva plant sales and Thane Plant is also available for sales. Following is the major class of assets of these four plants classified as held for sale as at March 31, 2026: Group(s) of assets classified as held for sale: As at 31-3.2026 Property, plant and equipment Rs. 25,853.36 Lakhs 14.Last year, the Company has accounted for the following exceptional items of Rs. 736.34 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 (D) Less: Receipt of sales consideration for RCube Energy Pvt Ltd (Q4 FY 24-25) Rs. 33.47 Lakhs Total Exceptional Items for the year ended Mar 31, 2025 (A-B+C-D) Rs. 736.34 Lakhs 15. The Company has got approval on March 19, 2026 from the Hon’ble National Company Law Tribunal, Ahmedabad Bench, under the provisions of Sections 230 to 232 of the Companies Act, 2013, for the Scheme of Amalgamation of Global CNC Private Limited (“Global”), a wholly-owned subsidiary, with the Company, with effect from the Appointed Date, i.e. April 1, 2025. The Scheme has become effective upon filling of certified copy with the Registrar of Companies, Ahmedabad on March 31, 2026. The Scheme has been given effect to in these financial statements by merging the carrying amount of assets and liabilities pertaining to the Global with the Company with effect from the Appointed Date. Further, the Company had acquired control over the erstwhile Global CNC Private Limited w.e.f. February 14, 2025. Consequent to the above, the comparative information in these results for the quarter ended December 31, 2025, quarter ended March 31, 2025 and year ended March 31, 2025 have been restated from the published financial results to give the impact of the Scheme for the period February 14, 2025 to March 31, 2025 and the period(s) beginning thereafter. Provision for tax for the accounting periods commencing from April, 2025 has been recomputed post giving effect to the Scheme. The impact of the Merger on the balance sheet are as follows: Rs. In Lakhs Particulars As at March 31, 2025 Reported Restated ASSETS Non-current assets Property, Plant & Equipment (net) 30,087.44 30,748.64 ROU Asset (Ind AS) 2,582.27 2,582.27 Capital Work in Progress 2,091.12 2,091.12 Intangible assets 509.11 509.11 Financial assets i) Investments 34,311.05 0.05 ii) Loans 1,008.07 - iii) Other financial assets 0.40 0.40 Income tax assets (net) 423.03 466.92 Other assets - 247.27 Total Non-Current Assets 71,012.49 36,645.78 Current Assets Inventories 10,475.14 14,422.37 Financial assets i) Trade receivables 1,224.20 2,458.35 ii) Cash and cash equivalents 7,905.07 9,165.82 iii) Bank balances other than ii) above 176.65 213.24 iv) Loans 4,300.00 4,300.00 v) Other financial assets 296.49 309.89 Other assets 1,569.14 1,368.36 Total Current Assets 25,946.69 32,238.03 Total Assets 96,959.18 68,883.81 EQUITY AND LIABILITIES Equity Equity share capital 1,689.57 1,689.57 Other equity 71,254.65 40,390.40 Total Equity 72,944.22 42,079.97 Liabilities Non-Current Liabilities Financial Liabilities i) Borrowings 651.36 651.36 ii) Lease liabilities 2,280.82 2,280.82 Deferred Tax Liabilities (Net) 5,611.16 5,605.96 Total Non-Current Liabilities 8,543.34 8,538.14 Current Liabilities Financial Liabilities i) Borrowings 353.16 353.15 ii) Trade payables A) Total outstanding dues of micro enterprises and small enterprises; and 329.35 329.35 B) Total outstanding dues of creditors other than MSME 6,368.75 7,989.02 iii) Other financial liabilities 330.21 500.99 iv) Lease liabilities 199.85 199.85 Other liabilities 3,501.21 4,442.09 Provisions 261.67 323.83 Current tax Liabilities 4,127.42 4,127.42 Total Current Liabilities 15,471.62 18,265.69 Total Liabilities 24,014.96 26,803.83 Total Equity and Liabilities 96,959.18 68,883.81 The Impact of Amalgamation on the results are as follows Particulars Quarter Ended Quarter Ended Year Ended December 31, 2025 March 31, 2025 March 31, 2025 Reported Restated Reported Restated Reported Restated Total Income 9,183.95 13,585.70 8,290.95 12,088.69 32,895.27 36,693.00 Total expenses 9,866.06 13,874.06 8,435.86 11,665.15 32,471.71 35,701.01 Profit before tax & Exceptional item (682.11) (288.36) (144.91) 423.54 423.56 991.99 Exceptional Item – Gain/(Loss) 33.47 33.47 (736.34) (736.34) Profit before tax (682.11) (288.36) (111.44) 457.01 (312.78) 255.65 Total tax expenses 2.86 (14.22) 758.01 857.29 2,214.41 2,313.69 Profit for the period / year (684.97) (274.14) (869.45) (400.28) (2,527.19) (2,058.04) Earnings per share (EPS) inRs. (not annualized) (a) Basic (0.79) (0.32) (1.10) (0.51) (3.69) (3.01) (b) Diluted (0.79) (0.32) (1.10) (0.51) (3.69) (3.01) 16. Previous period figures have been restated for prior period adjustments and regrouped/reclassified, wherever necessary, to make them comparable with current period figures. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 20,176.08 | |
| Capital work-in-progress | 1,605.06 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 460.56 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 4,200.05 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 32.10 |
| Total of other non-current financial assets | 32.10 | |
| Total non-current financial assets | 4,232.15 | |
| Deferred tax assets (net) | 472.20 | |
| Other non-current assets | ||
| 1 | ROU Assets | 633.93 |
| 2 | Other non-current assets | 2,239.97 |
| Total of other non-current assets | 2,873.90 | |
| Total non-current assets | 29,819.95 | |
| 2 | Current assets | |
| Inventories | 21,219.66 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 3,429.61 | |
| Cash and cash equivalents | 2,276.33 | |
| Bank balance other than cash and cash equivalents | 861.73 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 292.00 | |
| Total current financial assets | 6,859.67 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 3,561.70 |
| Total of other current assets | 3,561.70 | |
| Total current assets | 31,641.03 | |
| 3 | Non-current assets classified as held for sale | 25,853.36 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 87,314.34 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,770.44 | |
| Other equity | 47,052.22 | |
| Total equity attributable to owners of parent | 48,822.66 | |
| Non controlling interest | ||
| Total equity | 48,822.66 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 5,487.46 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 1,886.00 |
| 2 | lease liabilities | 404.46 |
| Total of other non-current financial liabilities | 2,290.46 | |
| Total non-current financial liabilities | 7,777.92 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 5,711.65 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 13,489.57 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 2,467.32 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 612.03 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 13,035.88 | |
| Total Trade payable | 13,647.91 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 676.93 |
| 2 | Lease liabilities | 245.12 |
| Total of other current financial liabilities | 922.05 | |
| Total current financial liabilities | 17,037.28 | |
| Other current liabilities | 4,841.39 | |
| 1 | Other current liabilities | 4,841.39 |
| Total of other current liabilities | 4,841.39 | |
| Provisions, current | 582.97 | |
| Current tax liabilities (Net) | 2,540.47 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 25,002.11 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 38,491.68 | |
| Total equity and liabilites | 87,314.34 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | 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 | 2,101.77 | 13,175.57 | ||||
| 2 | Injection Moulding Machinery | 11,564.80 | 25,284.42 | ||||
| 3 | CNC & VMC Machinery ## | 4,858.97 | 18,630.66 | ||||
| Total Segment Revenue | 18,525.54 | 57,090.65 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 18,525.54 | 57,090.65 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Extrusion Machinery Division | 560.71 | 333.67 | ||||
| 2 | Injection Moulding Machinery | 1,442.71 | 1,493.28 | ||||
| 3 | CNC & VMC Machinery ## | (411.85) | 1,612.23 | ||||
| Total Profit before tax | 1,591.57 | 3,439.18 | |||||
| i. Finance cost | 224.51 | 509.79 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 884.92 | 2,164.23 | |||||
| Profit before tax | 482.14 | 765.16 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Extrusion Machinery Division | 36,689.72 | 36,689.72 | ||||
| 2 | Injection Moulding Machinery | 22,868.20 | 22,868.20 | ||||
| 3 | CNC & VMC Machinery ## | 8,148.36 | 8,148.36 | ||||
| Total Segment Asset | 67,706.28 | 67,706.28 | |||||
| Un-allocable Assets | 19,608.06 | 19,608.06 | |||||
| Net Segment Asset | 87,314.34 | 87,314.34 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Extrusion Machinery Division | 10,401.47 | 10,401.47 | ||||
| 2 | Injection Moulding Machinery | 9,715.90 | 9,715.90 | ||||
| 3 | CNC & VMC Machinery ## | 3,241.95 | 3,241.95 | ||||
| Total Segment Liabilities | 23,359.32 | 23,359.32 | |||||
| Un-allocable Liabilities | 15,132.36 | 15,132.36 | |||||
| Net Segment Liabilities | 38,491.68 | 38,491.68 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | 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) | (22.03) | (59.60) |
| Total Amount of items that will not be reclassified to profit and loss | (22.03) | (59.60) | |
| 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 | (22.03) | (59.60) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (130.77) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 509.79 | |||||
| Adjustments for decrease (increase) in inventories | (6,797.29) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,003.71) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,353.91) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 5,329.54 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (2,796.47) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 2,082.52 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 9.19 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 23.25 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 115.95 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (104.13) | |||||
| Other adjustments to reconcile profit (loss) | (59.60) | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (4,276.77) | |||||
| Net cash flows from (used in) operations | (4,407.54) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,501.72 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (5,909.26) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 812.26 | |||||
| Purchase of property, plant and equipment | 15,588.50 | |||||
| Proceeds from sales of investment property | 1,886.00 | |||||
| Purchase of investment property | 1,700.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | (4,300.00) | |||||
| Cash receipts from repayment of advances and loans made to other parties | (1,992.70) | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 115.95 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (12,166.99) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 4,757.21 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 7,191.13 | |||||
| Repayments of borrowings | 240.86 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 10.93 | |||||
| Interest paid | 509.79 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 11,186.76 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (6,889.49) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (6,889.49) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 9,165.82 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,276.33 | |||||
| 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 | 51,007.21 |
| Report filed for Quarter ended | 31-03-2026 |
| 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 | 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 | 09-05-2026 |
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | WINDSOR MACHINES LIMITED | Mr. Vinay Bansod | Key Managerial Personnel- Whole Time Director and CEO | Remuneration | Not Applicable | 31.86 | 0.00 | 0.00 | |||||||||||||||||
| 2 | WINDSOR MACHINES LIMITED | Mr. Anand Jain | Key Managerial Personnel- Chief Financial Officer | Remuneration | Not Applicable | 30.61 | 0.00 | 0.00 | |||||||||||||||||
| 3 | WINDSOR MACHINES LIMITED | Mr. Hitendrabhai Patel | Key Managerial Personnel- executive Director | Remuneration | Not Applicable | 40.84 | 0.00 | 0.00 | |||||||||||||||||
| 4 | WINDSOR MACHINES LIMITED | Mr. Rohit Sojitra | Key Managerial Personnel- Company Secretary and Compliance Officer | Remuneration | Not Applicable | 7.12 | 0.00 | 0.00 | |||||||||||||||||
| 5 | WINDSOR MACHINES LIMITED | Unitech Workholding Pvt Ltd. | Wholly Owned Subsidiary | Purchase of goods or services | Not Applicable | 105.39 | 0.00 | 0.00 | |||||||||||||||||
| 6 | WINDSOR MACHINES LIMITED | Silver Consumer Electricals Limited | Common Directorship | Sale of goods or services | Not Applicable | 830.64 | 0.00 | 0.00 | |||||||||||||||||
| 7 | WINDSOR MACHINES LIMITED | Silver Consumer Electricals Limited | Common Directorship | Purchase of fixed assets | Not Applicable | 14.38 | 0.00 | 0.00 | |||||||||||||||||
| 8 | WINDSOR MACHINES LIMITED | Windsor Machines Ltd. Employees’ Group Gratuity Scheme(EMD) | Post-employment benefit plan | Any other transaction | Contribution towards Fund | Not Applicable | 13.66 | 0.00 | 0.00 | ||||||||||||||||
| 9 | WINDSOR MACHINES LIMITED | Windsor Machines Ltd. Employees’ Group Gratuity Scheme(EMD) | Post-employment benefit plan | Any other transaction | Claims Received | Not Applicable | 238.97 | 0.00 | 0.00 | ||||||||||||||||
| 10 | WINDSOR MACHINES LIMITED | Windsor Machines Ltd. Employees’ Group Gratuity Scheme (IMM) | Post-employment benefit plan | Any other transaction | Contribution towards Fund | Not Applicable | 20.00 | 0.00 | 0.00 | ||||||||||||||||
| 11 | WINDSOR MACHINES LIMITED | Windsor Machines Ltd. Employees’ Group Gratuity Scheme (IMM) | Post-employment benefit plan | Any other transaction | Claims Received | Not Applicable | 419.95 | 0.00 | 0.00 | ||||||||||||||||
| 12 | WINDSOR MACHINES LIMITED | Windsor Machines Senior Staff Superannuation Scheme (EMD) | Post-employment benefit plan | Any other transaction | Contribution towards Fund | Not Applicable | 1.19 | 0.00 | 0.00 | ||||||||||||||||
| 13 | WINDSOR MACHINES LIMITED | Windsor Machines (IMM) Senior Staff Superannuation Scheme | Post-employment benefit plan | Any other transaction | Contribution towards Fund | Not Applicable | 1.84 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 1,756.45 | ||||||||||||||||||||||||