5220292025-01-012025-03-315220292025-03-315220292024-03-315220292024-04-012025-03-315220292025-01-012025-03-31in-capmkt:OtherExpenses1Member5220292024-04-012025-03-31in-capmkt:OtherExpenses1Member5220292025-01-012025-03-31in-capmkt:ReportableSegments1Member5220292025-01-012025-03-31in-capmkt:ReportableSegments2Member5220292025-01-012025-03-31in-capmkt:ReportableSegments3Member5220292025-01-012025-03-31in-capmkt:ReportableSegments4Member5220292024-04-012025-03-31in-capmkt:ReportableSegments1Member5220292024-04-012025-03-31in-capmkt:ReportableSegments2Member5220292024-04-012025-03-31in-capmkt:ReportableSegments3Member5220292024-04-012025-03-31in-capmkt:ReportableSegments4Member5220292025-01-012025-03-31in-capmkt:ReportableSegments1Member5220292025-01-012025-03-31in-capmkt:ReportableSegments2Member5220292025-01-012025-03-31in-capmkt:ReportableSegments3Member5220292025-01-012025-03-31in-capmkt:ReportableSegments4Member5220292024-04-012025-03-31in-capmkt:ReportableSegments1Member5220292024-04-012025-03-31in-capmkt:ReportableSegments2Member5220292024-04-012025-03-31in-capmkt:ReportableSegments3Member5220292024-04-012025-03-31in-capmkt:ReportableSegments4Member5220292025-01-012025-03-31in-capmkt:ReportableSegments1Member5220292025-03-31in-capmkt:ReportableSegments1Member5220292025-01-012025-03-31in-capmkt:ReportableSegments2Member5220292025-03-31in-capmkt:ReportableSegments2Member5220292025-01-012025-03-31in-capmkt:ReportableSegments3Member5220292025-03-31in-capmkt:ReportableSegments3Member5220292025-01-012025-03-31in-capmkt:ReportableSegments4Member5220292025-03-31in-capmkt:ReportableSegments4Member5220292025-01-012025-03-31in-capmkt:ReportableSegments1Member5220292025-03-31in-capmkt:ReportableSegments1Member5220292025-01-012025-03-31in-capmkt:ReportableSegments2Member5220292025-03-31in-capmkt:ReportableSegments2Member5220292025-01-012025-03-31in-capmkt:ReportableSegments3Member5220292025-03-31in-capmkt:ReportableSegments3Member5220292025-01-012025-03-31in-capmkt:ReportableSegments4Member5220292025-03-31in-capmkt:ReportableSegments4Member5220292025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15220292025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25220292024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15220292024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25220292025-01-012025-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares522029WINDMACHINNOTLISTEDINE052A01021WINDSOR MACHINES LIMITEDMain BoardEquity2024-04-012025-03-312025-05-262025-05-21INRLakhsQuarterlyFourth quarterMulti segment2025-05-2612:25:002025-05-2614:40:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated120821000065800012088680007905820000207520001251000001729800050938000161845000116651500042353000194100044294000214300083585000857280000-414340000000-41434000-688000-42122000-414340000-4122200001689570002-0.52-0.4200-0.52-0.421 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 26 2025 2 Segment Information Consolidated for the quarter and year ended March 31 2025 under SEBI LODR REGULATIONS 2015 3 Statement of Consolidated Assets and Liabilities as on March 31 2025 4 Consolidated Cash Flow Statement for the year ended March 31 2025 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 The company had executed the one time settlement OTS for inter corporate loans ICD outstanding net of Rs 5881 Lakhs during the period ended 30th September 2024 given in the earlier years Under the settlement the Company has received upfront payment of Rs 1875 Lakhs balance payment of Rs 4300 Lakhs will be received before 30th June 2025 including grace period The Company has waived total nonaccrued interest of Rs 5364 Lakhs starting from April 2019 reversed the provision of Rs 294 Lakhs on account of the receipt of the same under this settlement 7 The company had also settled interest bearing capital advance under OTS during the period ended 30th September 2024 Under this settlement the Company has received a total capital advance refund of Rs 2461 as onetime payment from the service provider 8 The voluntary judicial liquidation application filled with the Court of Brescia for Wintal Machines SRL Italy Wintal 100 percent subsidiary has been approved by the court on 30th December 2024 and the court has appointed administrator to take control of Wintal Accordingly the administrator has taken control on all the activities of the Wintal wef 30th December 2024 Consequent to the loss of control over said subsidiary and as per the requirements of Ind AS 110 Consolidated financial Statements unaudited financial results as certified by the management of Wintal Italy has been consolidated till 29th December 2024 The Company has recognised gain of Rs. 3791 lakhs under exceptional items in the consolidated financial statement pursuant to cessation of parentsubsidiary relationship with Wintal The Company has already provided for total investment receivables from Wintal in standalone accounts and it does not expect any proceeds from the above Judicial Liquidation 9 RCube Energy Storage Systems Pvt Ltd RCube the subsidiary of the Company has provided for the Capital Work In Progress of Rs 1923 Lakhs during the quarter ended on 30th September 2024 as the project was abandoned Consequently the net worth of Subsidiary has reduced from Rs 1971 Lakhs to Rs 47 Lakhs The Company has entered into an agreement on 9th January 2025 with the buyer to sell the entire stake of 44 percent in RCube & accordingly the sale transaction has been completed on 7th February 2025 Consequent to the loss of control over said subsidiary and as per the requirements of Ind AS 110 Consolidated financial Statements unaudited financial results as certified by the management of RCube has been consolidated till 6th February 2025 The Company has already provided for the entire investment of Rs 919 Lakhs in standalone financial results during the period ended 30th September 2024 net sale proceeds of Rs 33 Lakhs has been accounted as an exceptional income for the period ended 31st March 2025 10 The Company has completed acquisition of Global CNC Pvt Ltd Global on 13th February 2025 as per Share Purchase agreement entered on 11th November 2024 Accordingly Global has become subsidiary of the Company and the Company has taken control of the management of Global The purchase consideration paid has been allocated in accordance with the Ind AS 103 Business Combinations on the basis of fair value of the acquired assets and liabilities Accordingly the Company has recognised goodwill of Rs 31335 lakhs The results of consolidated accounts are included in the results from 14th February 2025 hence previous period figures are not comparable with current period 11 The Assessing Officer AO made certain additions to the Income Tax return of Company for AY 2012 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 filed by revenue Company had filed a Miscellaneous Application MA to the ITAT but MA has been rejected Accordingly the Company has provided for the Tax liability which works out to be Rs 1585 Lakhs including interest up to the period ended on 31st March 2025 The Company has now filled appeal with Mumbai High court against the order of ITAT 12 For the Assessment year 2021 the Assessing officer disallowed business loss of Rs 3873 lacs for investment write off of subsidiary company and allowed Rs 5238 lacs as Long term/short term Capital losses in the past The Company had filed an appeal before CITA but to reduce the litigation the Company has applied for Direct Tax Vivaad se Vishwas Scheme 2024 DTVSV Scheme 2024 for AY 2021 Accordingly Income Tax expense of Rs 1396 lacs including interest has been booked and deferred tax liability reduction gain of Rs 1231 lacs during the current quarter 13 The Company has accounted for the following exceptional items of Rs 2037 Lakhs A CWIP provision in subsidiary RCube Energy Pvt Ltd Refer Note No 9 Q2 negative Rs 1922.56 Lakhs B Less Reversal of provision on receipt of funds for ICD on OTS Refer Note No 6 Q2 Rs 294 Lakhs C Add Past services claim setteled of service provider under OTS Refer Note No 7 Q2 Negative Rs 145 Lakhs D Less Gain on derecognition of Wintal assets and liabilities Refer Note No 8 Q3 Rs 3791 Lakhs E Add Gain on derecognition of RCube assets and liabilities Refer Note No 9 Q4 Rs 26 Lakhs <BR> F Less Additional loss of Rcube vendor payment as per agreement Refer Note No 9 Q4 negative Rs 6.52 Lakhs <BR> Total Exceptional Items gain loss A minus B plus C minus D plus Eminus F Rs 2037 Lakhs 14 During the quarter under review the Company Issued and allotted the following securities by way of preferential allotment basis <BR> i 2606202 fully paidup equity shares having face value of Rs 2 each at an issue price of Rs 191 each to person forming part of the promoter group of the Company ii 9121708 fully paidup equity shares having face value of Rs 2 each at an issue price of Rs 191 each to the Non-promoters of the Company iii 7818608 warrants each convertible into or exchangeable for one equity share with balance 75 percent amount payable within the period of 18 months from the date of allotment at a price of Rs 191 each to person forming part of the promoter group of the Company iv 18243419 warrants each convertible into or exchangeable for one equity share with balance 75 percent amount payable within the period of 18 months from the date of allotment at a price of Rs 191 each to the Non promoters of the Company Out of this 7818608 warrants are fully paid during the period accordingly equity shares have been issued 15 Previous period figures have been restated for prior period adjustments and regrouped reclassified wherever necessary to make them comparable with current period figures2024-04-012025-03-31AuditedConsolidated36872110001573000037029410002364112000021491000550337000803090001795890005116650003707503000-4562000203675000199113000120180002193500002313680000-322550000000-3225500034753000249800074191000-106447000108944000-10644700016895700027172516000-0.47-0.4400-0.47-0.44Other Expenses161845000Other Expenses511665000307486500020911200003133477000509110000005000081000400001260004669200025822700067734100001442236000024583500091658200021324000430000000309890001644730000016156200032485280000010021938000168957000717251600073414730000734147300065136000000228082000293218000056059500000853813000353160003293400079890200083183600070084000937236000444289000323850004127420000182665200000268046500010021938000Extrusion Machinery Division371078000Injection Moulding Machinery455680000CNC & VMC Machinery380581000Energy Storage Systems0Extrusion Machinery Division1408711000Injection Moulding Machinery1909305000CNC & VMC Machinery380581000Energy Storage Systems01207339000369859700012073390003698597000Extrusion Machinery Division-21864000Injection Moulding Machinery28070000CNC & VMC Machinery57354000Energy Storage Systems2593000Extrusion Machinery Division13918000Injection Moulding Machinery225903000CNC & VMC Machinery57354000Energy Storage Systems-18989200066153000107283000172980008030900065020003153600042353000-4562000Extrusion Machinery Division2217418000Injection Moulding Machinery1265861000CNC & VMC Machinery724369000Energy Storage Systems04207648000581429000010021938000Extrusion Machinery Division864962000Injection Moulding Machinery508295000CNC & VMC Machinery278968000Energy Storage Systems0165222500010282400002680465000New segment wef 14022025 on acquisition of Global CNC Pvt Ltd Discontinuance on Sale of subsidiary wef 0702205 Rcube 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 basis80309000-349499000350230000-229475000025153000002993800000-35844500001795890000-343000163474000004707600002326000000-1776000-5043000-4256630000-542566000-343453000000697000000-4131530000000000017400034806390000000000000000-187419000000023260000336547000-2954173000004624999000000001107000026603200003266400080309000004257064000889738000088973800026843000916581000Remeasurement of the net defined benefit obligation gain / (loss)-688000Exchange differences on translation of foreign operations and loss0-688000Remeasurement of the net defined benefit obligation gain / (loss)-5043000Exchange differences on translation of foreign operations and loss39796000347530000000-68800034753000AuditedtrueJBTM & Associates LLPtrue2026-09-30