WINDMACHIN2024-04-012024-06-30 WINDMACHIN2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member WINDMACHIN2024-06-30 WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member WINDMACHIN2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member WINDMACHIN2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member WINDMACHIN2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member WINDMACHIN2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 522029 WINDMACHIN NOTLISTED Windsor Machines Limited Equity 2024-04-01 2025-03-31 2024-08-13 2024-08-06 INR Lakhs First quarter 12:00:00 15:15:00 2024-08-13 2024-08-13 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Consolidated 808342000.00 6261000.00 814603000.00 431404000.00 0.00 106741000.00 135366000.00 18898000.00 43235000.00 123195000.00 858839000.00 -44236000.00 0.00 -44236000.00 1900000.00 -5302000.00 -3402000.00 0.00 -40834000.00 0.00 0.00 0.00 0.00 -40834000.00 28579000.00 -12255000.00 -40798000.00 -37000.00 28579000.00 0.00 129864000.00 2 -0.63 -0.63 0.00 0.00 -0.63 -0.63 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 13, 2024. Other expenses 123195000.00 Energy Storage Systems 0.00 Extrusion Machinery Division 300973000.00 Injection Moulding Machinery 512404000.00 813377000.00 0.00 813377000.00 Energy Storage Systems -66000.00 Extrusion Machinery Division -24477000.00 Injection Moulding Machinery 5030000.00 -19513000.00 18898000.00 -5826000.00 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. 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. 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 against this loan. Consequently, 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 June 30, 2024 amounting to Rs. 229.29 Lakhs. The aggregate of interest not accrued for the period April 1, 2020 till June 30, 2024 amounts to Rs. 3910.51 Lakhs. 5.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 June 30, 2024 amounting to Rs. 104.71 Lakhs. The aggregate of Interest not accrued for the period April 1, 2020 till June 30, 2024 amounts to Rs. 1785.86 lakhs. 6. The Assessing Officer (AO) made certain additions to the 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. The Income Tax Department challenged the CIT (A) decision before ITAT which has allowed appeals filled by revenue. Based on earlier legal advice, the Company is of the view that such claims are untenable in law & in facts. Company has filed a Miscellaneous Application (MA) to the ITAT & MA has been heard but the final decision from ITAT is pending. As per the ITAT order, Tax liability works out to be Rs. 1529.42 Lakhs including interest. 7. Previous period figures have been restated for prior period adjustments and regrouped/reclassified, wherever necessary, to make them comparable with current period figures. -32585000.00 Energy Storage Systems 200139000.00 Extrusion Machinery Division 1887454000.00 Injection Moulding Machinery 1573614000.00 3661207000.00 2194157000.00 5855364000.00 Energy Storage Systems 3115000.00 Extrusion Machinery Division 747453000.00 Injection Moulding Machinery 1322366000.00 2072934000.00 1045042000.00 3117976000.00 Remeasurement of the net defined benefit obligation gain / (loss) -2970000.00 Exchange differences on translation of foreign operations and loss 31549000.00 28579000.00 0.00 0.00