WINDMACHIN2023-07-012023-09-30 WINDMACHIN2023-07-012023-09-30 WINDMACHIN2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member WINDMACHIN2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member WINDMACHIN2023-09-30 WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member WINDMACHIN2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member WINDMACHIN2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member WINDMACHIN2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member WINDMACHIN2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member WINDMACHIN2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member WINDMACHIN2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member WINDMACHIN2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member WINDMACHIN2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member WINDMACHIN2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member WINDMACHIN2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 522029 WINDMACHIN NOTLISTED Windsor Machines Limited Equity 2023-04-01 2024-03-31 2023-11-06 2023-10-30 INR Lakhs Half yearly 14:00:00 18:10:00 2023-11-06 2023-11-06 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 892688000.00 3531000.00 896219000.00 555534000.00 0.00 19672000.00 127312000.00 27402000.00 35990000.00 105614000.00 871524000.00 24695000.00 0.00 24695000.00 13771000.00 -3569000.00 10202000.00 0.00 14493000.00 0.00 0.00 0.00 0.00 14493000.00 66566000.00 81059000.00 14530000.00 -40000.00 81096000.00 -40000.00 129864000.00 2 0.22 0.22 0.00 0.00 0.22 0.22 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 October 6, 2023 Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 1582976000.00 12682000.00 1595658000.00 1074985000.00 0.00 -59259000.00 257000000.00 57482000.00 74167000.00 206186000.00 1610561000.00 -14903000.00 0.00 -14903000.00 13771000.00 -9604000.00 4167000.00 0.00 -19070000.00 0.00 0.00 0.00 0.00 -19070000.00 33836000.00 14766000.00 -18993000.00 -78000.00 14843000.00 -78000.00 129864000.00 2 -0.29 -0.29 0.00 0.00 -0.29 -0.29 Other Expenses 105614000.00 Other Expenses 206186000.00 109735000.00 3204874000.00 872000.00 0.00 4863000.00 8500000.00 191385000.00 0.00 0.00 195000.00 0.00 588065000.00 371720000.00 959980000.00 78813000.00 0.00 4449287000.00 1020605000.00 0.00 431742000.00 100637000.00 5000000.00 0.00 20657000.00 558036000.00 0.00 73193000.00 1651834000.00 0.00 0.00 6101121000.00 129864000.00 2602985000.00 2732849000.00 2842584000.00 291668000.00 0.00 258799000.00 550467000.00 0.00 646064000.00 0.00 0.00 1196531000.00 118368000.00 1066617000.00 260910000.00 1445895000.00 432867000.00 22424000.00 160820000.00 0.00 2062006000.00 0.00 0.00 3258537000.00 6101121000.00 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 earlier years. Interest outstanding of Rs. 1031.27 Lacs for the year ended March 2020 is still outstanding. To secure the exposure, the Company has created an equitable mortgage in the year 2019-20. The company had estimated the realizable value of the securities based upon independent valuer’s report dated June 30, 2020, using the effective interest rate of the company for an estimated realization period of 1.5 years from the year ended March 31, 2020. Due to pandemic and the lockdown imposed in between years, the company had extended the realization period by further three years, which will have no impact on realization value of security received. No Major development has been possible in current year, however, appropriate actions have been initiated for recovery/ settlement of the outstanding amount, shortfall, 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 Sept 30, 2023 amounting to Rs. 231.81 Lakhs, for six month ended Sept 30,2023 amounting to Rs. 461.10. The aggregate of interest not accrued for the period April 1, 2020 till September 30, 2023 amounts to Rs. 3220.12 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 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 Sept 30, 2023 amounting to Rs. 231.81 Lakhs, for six month ended Sept 30,2023 amounting to Rs. 461.10. The aggregate of interest not accrued for the period April 1, 2020 till September 30, 2023 amounts to Rs. 3220.12 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 is also approaching expert legal counsel to decide the next course of action. As per the ITAT order, Tax liability works out to be Rs. 15.11 crore 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. Energy Storage Systems 0.00 Extrusion Machinery Division 379756000.00 Injection Moulding Machinery 515511000.00 Energy Storage Systems 0.00 Extrusion Machinery Division 638701000.00 Injection Moulding Machinery 955411000.00 895267000.00 1594112000.00 895267000.00 1594112000.00 Energy Storage Systems -71000.00 Extrusion Machinery Division 23904000.00 Injection Moulding Machinery 36687000.00 Energy Storage Systems -141000.00 Extrusion Machinery Division 17394000.00 Injection Moulding Machinery 42464000.00 60520000.00 59717000.00 27402000.00 57482000.00 8425000.00 17183000.00 24693000.00 -14948000.00 Energy Storage Systems 200339000.00 Extrusion Machinery Division 1982065000.00 Injection Moulding Machinery 1675281000.00 3857685000.00 2243436000.00 6101121000.00 Energy Storage Systems 3088000.00 Extrusion Machinery Division 787783000.00 Injection Moulding Machinery 1224417000.00 2015288000.00 1243248000.00 3258536000.00 57482000.00 -162024000.00 60906000.00 0.00 -47140000.00 0.00 0.00 0.00 0.00 -17742000.00 238072000.00 0.00 0.00 74167000.00 0.00 0.00 0.00 0.00 0.00 35325000.00 0.00 799000.00 0.00 0.00 0.00 -1972000.00 -1178000.00 -9120000.00 0.00 225977000.00 211074000.00 0.00 0.00 0.00 13771000.00 0.00 197303000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 178318000.00 4000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 34238000.00 0.00 0.00 -27361000.00 0.00 0.00 0.00 799000.00 0.00 0.00 0.00 -170638000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 123576000.00 59277000.00 0.00 0.00 6725000.00 57482000.00 0.00 0.00 92000.00 26757000.00 0.00 26757000.00 73881000.00 100638000.00 66566000.00 33836000.00 0.00 0.00 0.00 0.00