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 01-04-2025
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 Consolidated
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 Audited
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 Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 18,464.49 57,049.57
Other income 297.26 381.92
Total income 18,761.75 57,431.49
2 Expenses
(a) Cost of materials consumed 13,606.69 39,928.55
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (504.88) 364.81
(d) Employee benefit expense 2,066.33 7,356.52
(e) Finance costs 224.80 510.08
(f) Depreciation, depletion and amortisation expense 537.26 2,103.16
(f) Other Expenses
1 Other Expenses 2,200.93 6,255.72
Total other expenses 2,200.93 6,255.72
Total expenses 18,131.13 56,518.84
3 Total profit before exceptional items and tax 630.62 912.65
4 Exceptional items 465.22 (430.72)
5 Total profit before tax 1,095.84 481.93
6 Tax expense
7 Current tax 112.42 112.42
8 Deferred tax 259.72 305.28
9 Total tax expenses 372.14 417.70
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 723.70 64.23
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 723.70 64.23
17 Other comprehensive income net of taxes (22.03) (59.60)
18 Total Comprehensive Income for the period 701.67 4.63
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 723.70 64.24
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (22.03) (59.60)
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 0.83 0.08
Diluted earnings (loss) per share from continuing operations 0.7 0.06
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 0.83 0.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.7 0.06
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 May 09, 2026. Note : ## =) Includes segment data for Unitech Workholding Systems Pvt. Ltd. wef 10.02.2026; ** =) Discontinuance on Sale of subsidiary wef 07.02.2025 Rcube. 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.As 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, financial results of Wintal has not been prepared/consolidated for the current year. Hence previous year figures are not comparable with current period. 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.As sale of the entire 44.70% stake in RCube Energy Storage Systems Pvt Ltd. (“RCube”) has been completed in the previous financial year, financial results of RCube has not been consolidated for the current year. Hence previous year figures are not comparable with current period. 8.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. 9.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. 10.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, 2025, hence previous period figures are not comparable with current period. 11.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. 12.During the quarter ended March 31, 2026, Unitech has sold Balsar, Rajkot land and building at Rs. 675 Lakhs resulting in gain of Rs. 465 Lakhs which has been accounted as exceptional items for the quarter ended March 31, 2026. 13.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. 14.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. 15.Last year, the Company has accounted for the following exceptional items of Rs. 2036.75 Lakhs: (A) CWIP provision in subsidiary RCube Energy Pvt Ltd (Q2 FY 24-25) Rs. 1,922.56 Lakhs (B) Less: Reversal of provision on receipt of funds for ICD (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: Gain on derecognition of Wintal assets and liabilities (Q3 FY24-25) Rs. 3,790.71 Lakhs (E) Less: Gain on derecognition of RCube assets and liabilities (Q4 FY 24-25) Rs. 25.93 Lakhs (F) Add: Additional loss of Rcube vendor payment as per agreement (Q4 FY 24-25) Rs. 6.52 Lakhs Total Exceptional Items for the year ended March 31, 2025 (A-B+C-D+E-F) Rs. 2,036.75 Lakhs 16.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 17. 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) 30,748.65 30,748.64 ROU Asset (Ind AS) 2,582.27 2,582.27 Capital Work in Progress 2,091.12 2,091.12 Goodwill 31,334.77 - Intangible assets 509.11 509.11 Financial assets i) Investments 0.05 0.05 ii) Loans 0.81 - iii) Other financial assets 0.40 0.40 Income tax assets (net) 466.92 466.92 Other assets - 247.27 Total Non-Current Assets 67,734.10 36,645.78 Current Assets Inventories 14,422.36 14,422.37 Financial assets i) Trade receivables 2,458.35 2,458.35 ii) Cash and cash equivalents 9,165.82 9,165.82 iii) Bank balances other than ii) above 213.24 213.24 iv) Loans 4,300.00 4,300.00 v) Other financial assets 309.89 309.89 Other assets 1,615.62 1,368.36 Total Current Assets 32,485.28 32,238.03 Total Assets 1,00,219.38 68,883.81 EQUITY AND LIABILITIES Equity Equity share capital 1,689.57 1,689.57 Other equity 71,725.16 40,390.40 Total Equity 73,414.73 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) 5,605.95 5,605.96 Total Non-Current Liabilities 8,538.13 8,538.14 Current Liabilities Financial Liabilities i) Borrowings 353.15 353.15 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 micro enterprises and small enterprises 7,989.02 7,989.02 iii) Other financial liabilities 500.99 500.99 iv) Lease liabilities 199.85 199.85 Other liabilities 4,442.89 4,442.09 Provisions 323.85 323.84 Current tax Liabilities 4,127.42 4,127.42 Total Current Liabilities 18,266.52 18,265.70 Total Liabilities 26,804.65 26,803.84 Total Equity and Liabilities 1,00,219.38 68,883.81 The Impact of Amalgamation on the results are as follows: Rs. In Lakhs Particulars Quarter Ended Quarter Ended Year Ended December 31, 2025 March 31, 2025 March 31, 2025 Reported Restated Reported Restated Reported Restated Total Income 13,586.71 13,585.70 12,088.68 12,088.68 37,029.41 37,029.41 Total expenses 13,875.04 13,874.06 11,665.14 11,665.15 37,075.03 37,075.03 Profit before tax & Exceptional item (288.33) (288.36) 423.54 423.53 (45.62) (45.62) Exceptional Item – Gain/(Loss) - - 19.41 19.41 2,036.75 2,036.75 Profit before tax (288.33) (288.36) 442.95 442.94 1,991.13 1,991.13 Total tax expenses 101.05 (14.22) 857.28 857.28 2,313.68 2,313.68 Profit for the period / year (389.38) (274.14) (414.33) (414.34) (322.55) (322.55) Earnings per share (EPS) in RS. (not annualized) (a) Basic (0.45) (0.45) (0.52) (0.52) (0.47) (0.47) (b) Diluted (0.45) (0.45) (0.52) (0.52) (0.47) (0.47) 18. 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


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 20,715.40
Capital work-in-progress 1,605.06
Investment property 0.00
Goodwill 3,715.37
Other intangible assets 460.56
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.05
Trade receivables, non-current
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 32.15
Deferred tax assets (net) 502.37
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 29,904.81
2 Current assets
Inventories 21,515.31
Current financial asset
Current investments 0.00
Trade receivables, current 3,816.08
Cash and cash equivalents 2,524.44
Bank balance other than cash and cash equivalents 861.73
Loans, current 9.05
Other current financial assets
Total of other current financial assets 292.07
Total current financial assets 7,503.37
Current tax assets (net)
Other current assets
1 Other current assets 3,567.52
Total of other current assets 3,567.52
Total current assets 32,586.20
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 88,344.37
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,770.44
Other equity 47,559.82
Total equity attributable to owners of parent 49,330.26
Non controlling interest
Total equity 49,330.26
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5,512.99
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
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 7,803.45
Provisions, non-current 0.00
Deferred tax liabilities (net) 5,698.14
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 13,501.59
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 13,322.29
Total Trade payable 13,934.32
Other current financial liabilities
1 Other current financial liabilities 714.05
2 Lease liabilities 245.12
Total of other current financial liabilities 959.17
Total current financial liabilities 17,360.81
Other current liabilities 4,888.92
1 Other current liabilities 4,888.92
Total of other current liabilities 4,888.92
Provisions, current 582.97
Current tax liabilities (Net) 2,679.82
Deferred government grants, Current
Total current liabilities 25,512.52
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 39,014.11
Total equity and liabilites 88,344.37
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Audited
Nature of report standalone or consolidated Consolidated Consolidated
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## 5,264.44 19,036.12
4 Energy Storage Systems ** 0.00 0.00
Total Segment Revenue 18,931.01 57,496.11
Less: Inter segment revenue
Revenue from operations 18,931.01 57,496.11
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## 95.76 2,119.84
4 Energy Storage Systems ** 0.00 0.00
Total Profit before tax 2,099.18 3,946.79
i. Finance cost 224.80 510.08
ii. Other Unallocable Expenditure net off Unallocable income 1,243.76 2,524.06
Profit before tax 630.62 912.65
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## 9,663.02 9,663.02
4 Energy Storage Systems ** 0.00 0.00
Total Segment Asset 69,220.94 69,220.94
Un-allocable Assets 19,123.43 19,123.43
Net Segment Asset 88,344.37 88,344.37
4 Segment Liabilities
Segment Liabilities
1 Extrusion Machinery Division 10,401.47 10,401.47
2 Injection Moulding Machinery 13,480.28 13,480.28
3 CNC & VMC Machinery## 0.00 0.00
4 Energy Storage Systems ** 0.00 0.00
Total Segment Liabilities 23,881.75 23,881.75
Un-allocable Liabilities 15,132.36 15,132.36
Net Segment Liabilities 39,014.11 39,014.11
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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)



Cash flow statement, indirect

Amount in (Lakhs)

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 Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 481.93
Adjustments for reconcile profit (loss)
Adjustments for finance costs 510.08
Adjustments for decrease (increase) in inventories (7,092.94)
Adjustments for decrease (increase) in trade receivables, current (1,400.73)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,365.27)
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 (2,685.81)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 6,100.58
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,103.16
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 33.80
Adjustments for dividend income 0.00
Adjustments for interest income 123.70
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 0.02
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (4,075.35)
Net cash flows from (used in) operations (3,593.42)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,531.72
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (5,125.14)
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 1,487.26
Purchase of property, plant and equipment 16,823.46
Proceeds from sales of investment property 0.00
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 (4,290.95)
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 123.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,886.00
Net cash flows from (used in) investing activities (12,728.25)
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 7,216.66
Repayments of borrowings 240.86
Payments of lease liabilities 0.00
Dividends paid 10.93
Interest paid 510.08
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 11,212.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (6,641.39)
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 (6,641.39)
Cash and cash equivalents cash flow statement at beginning of period 9,165.83
Cash and cash equivalents cash flow statement at end of period 2,524.44





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S K Patodia & Associates LLP Yes 30-04-2028