| 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 | Consolidated |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 14,886.73 | 14,886.73 | |
| Other income | 48.45 | 48.45 | |
| Total income | 14,935.18 | 14,935.18 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 11,950.12 | 11,950.12 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (996.40) | (996.40) |
| (d) | Employee benefit expense | 2,001.88 | 2,001.88 |
| (e) | Finance costs | 350.32 | 350.32 |
| (f) | Depreciation, depletion and amortisation expense | 508.18 | 508.18 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 1,300.25 | 1,300.25 |
| Total other expenses | 1,300.25 | 1,300.25 | |
| Total expenses | 15,114.35 | 15,114.35 | |
| 3 | Total profit before exceptional items and tax | (179.17) | (179.17) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (179.17) | (179.17) |
| 6 | Tax expense | ||
| 7 | Current tax | 6.29 | 6.29 |
| 8 | Deferred tax | (94.45) | (94.45) |
| 9 | Total tax expenses | (88.16) | (88.16) |
| 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 | (91.01) | (91.01) |
| 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 | (91.01) | (91.01) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (91.01) | (91.01) |
| 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 | -0.1 | -0.1 | |
| Diluted earnings (loss) per share from continuing operations | -0.1 | -0.1 | |
| 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 | -0.1 | -0.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.1 | -0.1 | |
| 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 August 08, 2026. 2 Note : ## =) Includes segment data for Unitech Workholding Systems Pvt. Ltd. wef 10.02.2026 the segment information (consolidated) for the quarter ended june 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. The Company has completed acquisition of Unitech Workholding Systems Private Limited (“Unitech”) on February 10, 2026 and Unitech has become subsidiary of the Company. The Unitech financials have been consolidated in the results from February 10, 2026, hence previous period figures are not comparable with current period. 8.During the year ended March 31, 2026, the Company has accounted for the following exceptional items of Rs. (430.72) Lakhs: (i) Onetime payment to workers of Vatva, Chhatral and Thane plants (Q1 FY 25-26) Rs. (1,161.61) Lakhs (ii) Less: Gain on Metoda land and building Sales (Q2 FY 25-26) Rs. 265.68 Lakhs (iii) Less: Gain on Balsar land and building Sales (Q4 FY 25-26) Rs. 465.22 Lakhs Total Exceptional Items for year ended March 31, 2026 (i-ii-iii) Rs. (430.72) Lakhs 9. 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 11,345.78 11,345.78 Total expenses 11,120.10 11,120.10 Profit before tax & Exceptional item 225.68 225.68 Exceptional Item – Gain/(Loss) (1,161.61) (1,161.61) Profit before tax (935.93) (935.93) Total tax expenses 117.84 117.84 Profit for the period / year (1,053.77) (1,053.77) Earnings per share (EPS) in Rs. (not annualized) (a) Basic (1.25) (1.25) (b) Diluted (1.25) (1.25) 10. 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 | 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 | Consolidated | Consolidated | |||||
| 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## | 4,621.53 | 4,621.53 | ||||
| Total Segment Revenue | 14,886.73 | 14,886.73 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 14,886.73 | 14,886.73 | |||||
| 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## | 232.33 | 232.33 | ||||
| Total Profit before tax | 1,245.86 | 1,245.86 | |||||
| i. Finance cost | 350.32 | 350.32 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,074.72 | 1,074.72 | |||||
| Profit before tax | (179.18) | (179.18) | |||||
| 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## | 9,766.25 | 9,766.25 | ||||
| Total Segment Asset | 57,288.68 | 57,288.68 | |||||
| Un-allocable Assets | 51,083.13 | 51,083.13 | |||||
| Net Segment Asset | 1,08,371.81 | 1,08,371.81 | |||||
| 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## | 3,454.20 | 3,454.20 | ||||
| Total Segment Liabilities | 19,222.03 | 19,222.03 | |||||
| Un-allocable Liabilities | 20,910.45 | 20,910.45 | |||||
| Net Segment Liabilities | 40,132.48 | 40,132.48 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Note : ## =) Includes segment data for Unitech Workholding Systems Pvt. Ltd. wef 10.02.2026 the segment information (consolidated) for the quarter ended june 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. |
|---|
| 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 | Consolidated | Consolidated |
| 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 |