WINDMACHIN2024-01-012024-03-31 WINDMACHIN2024-01-012024-03-31 WINDMACHIN2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member WINDMACHIN2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member WINDMACHIN2024-03-31 WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member WINDMACHIN2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member WINDMACHIN2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member WINDMACHIN2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member WINDMACHIN2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member WINDMACHIN2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member WINDMACHIN2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member WINDMACHIN2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 522029 WINDMACHIN NOTLISTED Windsor Machines Limited Equity 2023-04-01 2024-03-31 2024-05-28 2024-05-20 INR Lakhs Yearly 11:00:00 16:45:00 2024-05-28 2024-05-28 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 1062180000.00 86000.00 1062266000.00 828511000.00 0.00 -104050000.00 127546000.00 18073000.00 39230000.00 152132000.00 1061442000.00 824000.00 0.00 824000.00 8778000.00 -2967000.00 5811000.00 0.00 -4987000.00 0.00 0.00 0.00 0.00 -4987000.00 -8164000.00 -13151000.00 0.00 -13151000.00 129864000.00 2 -0.08 -0.08 0.00 0.00 -0.08 -0.08 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 28, 2024. Multi segment 2023-04-01 2024-03-31 Audited Standalone 3399290000.00 26279000.00 3425569000.00 2481499000.00 0.00 -198954000.00 456299000.00 72593000.00 149515000.00 409436000.00 3370388000.00 55181000.00 0.00 55181000.00 36826000.00 -15854000.00 20972000.00 0.00 34209000.00 0.00 0.00 0.00 0.00 34209000.00 -3708000.00 30501000.00 0.00 30501000.00 129864000.00 2 0.00 0.53 0.53 0.00 0.00 0.53 0.53 Other Expenses 152132000.00 Other Expenses 409436000.00 3158285000.00 0.00 0.00 0.00 59364000.00 0.00 0.00 0.00 91905000.00 0.00 588065000.00 4358000.00 684328000.00 42305000.00 361699000.00 4305981000.00 856784000.00 0.00 249086000.00 14146000.00 3045000.00 28117000.00 53135000.00 347529000.00 0.00 0.00 1204313000.00 0.00 0.00 5510294000.00 129864000.00 2829922000.00 2959786000.00 2959786000.00 207505000.00 0.00 303000.00 207808000.00 0.00 639814000.00 0.00 0.00 847622000.00 146059000.00 1090236000.00 37772000.00 1274067000.00 269801000.00 23684000.00 135334000.00 0.00 1702886000.00 0.00 0.00 2550508000.00 5510294000.00 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.a. The company had given inter-corporate loans of Rs. 6706 Lakhs in the earlier years. Since no repayment has been received against the Loan, the Company has started the recovery proceedings of the outstanding amount. The Company is exploring the possibilities of realising the land i.e. security received againt this loan. Consequenlty, the Company has carried out valuation of this land from an independent certified valuer & shortfall on realisation, if any, will be accounted for in the year of final recovery/ settlement. b. In view of uncertainty of ultimate collection of further interest, the company has not accrued interest income on the said intercorporate loan (net of provision) for the quarter ended Mar 31, 2024 amounting to Rs. 229.29 Lakhs, for year ended Mar 31,2024 amounting to Rs. 922.19 Lakhs. The aggregate of interest not accrued for the period April 1, 2020 till March 31, 2024 amounts to Rs. 3681.22 Lakhs. 7. a The company had given interest bearing capital advance of Rs. 3000 Lakhs in earlier year in relation to development of its immovable property situated at Thane. However, in view of ongoing commercial negotiation with respect to fulfilment of the terms of the contract, management feels that the Company may have to enter into a compromise arrangement and pay compensation to the contractor. During the year ended March 31, 2020, the company had made provision of Rs. 300 Lakhs towards estimated compensation and not accrued interest for the year ended March 31, 2020. During the year, no major development has occurred and the company has continued the same judgement in relation to provision of Rs. 300 Lakhs. b. In view of the uncertainty regarding outcome of the ongoing negotiation, the company continued its judgement and did not accrue interest income for the quarter ended Mar 31, 2024 amounting to Rs. 104.71 Lakhs, for year ended Mar 31,2024 amounting to Rs. 421.15. The aggregate of Interest not accrued for the period April 1, 2020 till March 31, 2024 amounts to Rs. 1681.15 lakhs. 8. The Assessing Officer (AO) made certain additions to Income Tax return of Company for AY 11-12 in the past, which Company appealed to CIT (A). CIT (A) cancelled additions made by AO. Income Tax Department challenged the CIT (A) decision before ITAT which has allowed appeal filled by revenue recently. Based on earlier legal advise, Company is of the view that such claims are untenable in law & in facts. Company has filled Miscellaneous Application (MA) to the ITAT. As per the ITAT order, Tax liability works out to be Rs. 1511 Lakhs including interest. 9. Previous period figures have been restated for prior period adjustments and regrouped/reclassified, wherever necessary, to make them comparable with current period figures. Extrusion Machinery Division 448000000.00 Injection Moulding Machinery 613356000.00 Extrusion Machinery Division 1533463000.00 Injection Moulding Machinery 1889060000.00 1061356000.00 3422523000.00 0.00 0.00 1061356000.00 3422523000.00 Extrusion Machinery Division 2796000.00 Injection Moulding Machinery 17379000.00 Extrusion Machinery Division 66286000.00 Injection Moulding Machinery 95559000.00 20175000.00 161845000.00 18073000.00 72593000.00 1278000.00 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. 34071000.00 824000.00 55181000.00 Extrusion Machinery Division 1959869000.00 Injection Moulding Machinery 1255453000.00 3215322000.00 2294972000.00 5510294000.00 Extrusion Machinery Division 763837000.00 Injection Moulding Machinery 702014000.00 1465851000.00 1084659000.00 2550510000.00 72593000.00 -227295000.00 109610000.00 0.00 143450000.00 0.00 0.00 0.00 0.00 295060000.00 0.00 0.00 -104137000.00 149515000.00 0.00 34000.00 0.00 0.00 0.00 -537000.00 0.00 817000.00 0.00 0.00 0.00 -41000.00 -3708000.00 10427000.00 0.00 444154000.00 499335000.00 0.00 0.00 0.00 113500000.00 0.00 385835000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10000.00 273109000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -21703000.00 0.00 0.00 0.00 817000.00 0.00 0.00 0.00 -293985000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 148069000.00 151391000.00 0.00 0.00 64186000.00 72593000.00 0.00 0.00 -140101000.00 -48251000.00 0.00 -48251000.00 62398000.00 14147000.00 -8164000.00 -3708000.00 0.00 0.00 0.00 0.00