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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 08-08-2026   15:30:00
End date and time of board meeting 08-08-2026   16:58:00
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 for the quarter ended June 30, 2026



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 14,620.55 14,620.55
Other income 40.51 40.51
Total income 14,661.06 14,661.06
2 Expenses
(a) Cost of materials consumed 11,897.09 11,897.09
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,007.21) (1,007.21)
(d) Employee benefit expense 1,894.75 1,894.75
(e) Finance costs 349.71 349.71
(f) Depreciation, depletion and amortisation expense 481.38 481.38
(f) Other Expenses
1 Other Expenses 1,246.76 1,246.76
Total other expenses 1,246.76 1,246.76
Total expenses 14,862.48 14,862.48
3 Total profit before exceptional items and tax (201.42) (201.42)
4 Exceptional items 0.00 0.00
5 Total profit before tax (201.42) (201.42)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (93.79) (93.79)
9 Total tax expenses (93.79) (93.79)
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 (107.63) (107.63)
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 (107.63) (107.63)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (107.63) (107.63)
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 2,034.54 2,034.54
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 -0.12 -0.12
Diluted earnings (loss) per share from continuing operations -0.12 -0.12
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 -0.12 -0.12
Diluted earnings (loss) per share from continuing and discontinued operations -0.12 -0.12
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 08, 2026. 2. Segment information for the quarter ended March 30, 2026 and 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% 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 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 June 30, 2026, the Company, upon receipt of the balance 75% of the issue price from the respective warrant holders, allotted an aggregate of 1,32,04,811 equity shares pursuant to the conversion of an equivalent number of warrants, comprising 27,80,000 equity shares to persons belonging to the Promoter Group and 1,04,24,811 equity shares to persons belonging to the Public Category, by way of Circular Resolutions passed by the Board of Directors on April 13, 2026 and June 18, 2026, respectively. 6.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 June 30, 2026: The Company has shifted operations of Vatva & Chhatral plants to Chibhda, Rajkot. The Company has entered MOU for sale of Vatva, Chhatral and Thane plant. The sale of Jalgaon plant was completed in the current quarter. Following is the carrying amount of the major class of assets of these three plants classified as held for sale as at June 30, 2026: Group(s) of assets classified as held for sale: As at June 30, 2026 As at March 31, 2026 Property, plant and equipment R s. 25,008.18 Lakhs Rs. 25,853.36 Lakhs 7. During the year ended March 31, 2026, the Company has accounted for the following exceptional items of Rs. (895.93) Lakhs: (i) Onetime payment to workers of Vatva, Chhatral and Thane plants (Q1 FY 25-26) (1,161.61) Lakhs (ii) Less: Gain on Metoda land and building Sales (Q2 FY 25-26) 265.68 Lakhs Total Exceptional Items for year ended March 31, 2026 (i-ii) (895.93) Lakhs 8.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 June 30, 2025 have been restated from the published financial results to give the impact of the Scheme. Provision for tax for the accounting periods commencing from April, 2025 has been recomputed post giving effect to the Scheme. The Impact of Amalgamation on the results are as follows: Rs. In Lakhs Particulars Quarter Ended June 30, 2025 Reported Restated Total Income 6,979.71 11,345.78 Total expenses 7,420.60 11,120.10 Profit before tax & Exceptional item (440.89) 225.68 Exceptional Item – Gain/(Loss) (1,161.61) (1,161.61) Profit before tax (1,602.50) (935.93) Total tax expenses 3.38 117.84 Profit for the period / year (1,605.88) (1,053.77) Earnings per share (EPS) in Rs. (not annualized) (a) Basic (1.90) (1.25) (b) Diluted (1.90) (1.25) 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 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 2,692.73 2,692.73
2 Injection Moulding Machinery 7,572.47 7,572.47
3 CNC & VMC Machinery 4,355.35 4,355.35
Total Segment Revenue 14,620.55 14,620.55
Less: Inter segment revenue
Revenue from operations 14,620.55 14,620.55
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Extrusion Machinery Division 100.53 100.53
2 Injection Moulding Machinery 913.00 913.00
3 CNC & VMC Machinery 217.78 217.78
Total Profit before tax 1,231.31 1,231.31
i. Finance cost 349.71 349.71
ii. Other Unallocable Expenditure net off Unallocable income 1,083.02 1,083.02
Profit before tax (201.42) (201.42)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Extrusion Machinery Division 19,383.43 19,383.43
2 Injection Moulding Machinery 28,139.00 28,139.00
3 CNC & VMC Machinery 8,370.77 8,370.77
Total Segment Asset 55,893.20 55,893.20
Un-allocable Assets 51,578.23 51,578.23
Net Segment Asset 1,07,471.43 1,07,471.43
4 Segment Liabilities
Segment Liabilities
1 Extrusion Machinery Division 6,319.36 6,319.36
2 Injection Moulding Machinery 9,448.47 9,448.47
3 CNC & VMC Machinery 3,023.18 3,023.18
Total Segment Liabilities 18,791.01 18,791.01
Un-allocable Liabilities 20,965.32 20,965.32
Net Segment Liabilities 39,756.33 39,756.33
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 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.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
Total Amount of items that will not be reclassified to profit and loss
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 0.00 0.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

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 70,007.28
Report filed for Quarter ended 30-06-2026
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 @ 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 16,500.00 0.00 15,640.43 0.00
3 Working Capital for Company Not Applicable 6,380.00 0.00 6,380.00 0.00
4 Working Capital for Global CNC Private Limited Not Applicable 5,220.00 0.00 5,220.00 0.00
5 General Corporate Purpose Not Applicable 10,000.00 0.00 1,500.00 0.00


Signatory Details

Name of signatory Mr. Anand Jain
Designation of person Chief Financial Officer
Place Ahmedabad
Date 04-08-2026