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MACHINES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-092026-05-02INRLakhsQuarterlyFourth quarterMulti segment2026-05-0916:20:002026-05-0918:55:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-05-09https://windsormachines.com/true1false Not Applicable2026-01-012026-03-31AuditedStandalone180667700028951000183562800013523190000-52655000200716000224510005166100021292200017874140004821400004821400002670200026702000021512000000021512000-22030001930900017704400020.250.21000.250.211. 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 09, 2026. <BR> Note: ## =) New segment wef 14.02.2025 on acquisition of Global CNC Pvt Ltd; <BR> 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. <BR> 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. <BR> 6.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. <BR> 7.The Company has decided to shift both manufacturing plants i.e. Extrusion machinery plant from Vatva (Dist. Ahmedabad) and Injection machinery plant from Chhatral (Dist. Gandhinagar) to a new state-of-the-art integrated manufacturing facility at Chibhda Dist. Rajkot. The Injection machinery plant shifting to Chibhda, Rajkot has been completed at one time cost of Rs. 215 Lakhs which include logistics, human resources training and other associated cost, accounted in other expenses for the previous quarter ended September 30, 2025. The Extrusion machine plant shifting has been substantially completed during the current quarter at one time cost of Rs. 266.64 Lakhs which include logistics, human resources training and other associated cost accounted in other expenses. The Company has agreed and paid a total onetime payment to union workers at Extrusion and Injection of Rs. 225.07 Lakhs and Rs. 486.54 Lakhs respectively. The Company has also settled Thane workers claims for Rs. 450.00 Lakhs. Accordingly, Rs. 1,161.61 Lakhs has been accounted as an exceptional item in the quarter ended June 30, 2025. <BR> 8.During the quarter ended September 30, 2025, Global CNC Pvt Ltd. has shifted to new premises in Chibhda & sold Metoda land and building at Rs. 520 Lakhs resulting in gain of Rs. 265.68 Lakhs which has been accounted as exceptional items for the quarter ended September 30, 2025 and for the year ended March 31, 2026. <BR> 9.The Company has completed acquisition of Unitech Workholding Systems Private Limited (“Unitech”) on February 10, 2026 as per Share Purchase agreement entered on November 10, 2025 for a total purchase consideration of Rs. 4,200 Lakhs. Accordingly, Unitech has become subsidiary of the Company and the Company has taken control of the management of Unitech. The purchase consideration paid has been allocated in accordance with the Ind AS 103 "Business Combinations” on the basis of book value of the acquired assets and liabilities. Accordingly, the Company has recognized goodwill of Rs. 3,715.37 lakhs. The results of consolidated accounts are included in the results from February 10, 2026; hence previous period figures are not comparable with <BR> 10.The Non cash consideration of Rs. 2,500 Lakhs to the shareholders of Unitech has been settled by way of Shares swap through issuance of fully paid up 7,37,680 equity shares of the Company on preferential basis at Rs. 338.90 per share during the current quarter. <BR> 11.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. <BR> During the quarter ended March 31, 2026, the Board of Directors by way of circular resolution passed on Friday, March 27, 2026, allotted of 7,00,000 equity shares on conversion of 7,00,000 warrants, to person belonging to the Promoter Group Category, on receipt of the balance 75% of the consideration amount. <BR> 12.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Company has assessed impact of these changes on the consolidated financials on the basis of the guidance provided by the Institute of Chartered Accountants of India. The incremental onetime impact of gratuity of Rs. 98.51 Lakhs arises due to change in wage definition which has been accounted in the employee benefit expenses for the previous quarter ended December 31, 2025. <BR> 13.Disclosure pursuant to Ind AS 105 “Non-current assets held for sale and discontinued operations”: <BR> Details of assets and liabilities held for sale as at March 31, 2026: The Company has shifted operations of Vatva & Chhatral plants to Chibhda, Rajkot as per Note 7 above. The Company has entered MOU for Jalgaon & Vatva plant sales and Thane Plant is also available for sales. Following is the major class of assets of these four plants classified as held for sale as at March 31, 2026: <BR> Group(s) of assets classified as held for sale: As at 31-3.2026 <BR> Property, plant and equipment Rs. 25,853.36 Lakhs <BR> 14.Last year, the Company has accounted for the following exceptional items of Rs. 736.34 Lakhs: <BR> (A) Impairment Provision for Investment in RCube Energy Pvt Ltd (Q2 FY 24-25) Rs. 919.00 Lakhs <BR> (B) Less: Reversal of provision on receipt of funds for ICD on OTS (Q2 FY 24-25) Rs. 294.34 Lakhs <BR> (C) Add: Past services claim settled of service provider under OTS (Q2 FY 24-25) Rs. 145.15 Lakhs <BR> (D) Less: Receipt of sales consideration for RCube Energy Pvt Ltd (Q4 FY 24-25) Rs. 33.47 Lakhs <BR> Total Exceptional Items for the year ended Mar 31, 2025 (A-B+C-D) Rs. 736.34 Lakhs <BR> 15. 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 December 31, 2025, quarter ended March 31, 2025 and year ended March 31, 2025 have been restated from the published financial results to give the impact of the Scheme for the period February 14, 2025 to March 31, 2025 and the period(s) beginning thereafter. Provision for tax for the accounting periods commencing from April, 2025 has been recomputed post giving effect to the Scheme. <BR> The impact of the Merger on the balance sheet are as follows: <BR> Rs. In Lakhs <BR> Particulars As at March 31, 2025 <BR> Reported Restated <BR> ASSETS <BR> Non-current assets <BR> Property, Plant & Equipment (net) 30,087.44 30,748.64 <BR> ROU Asset (Ind AS) 2,582.27 2,582.27 <BR> Capital Work in Progress 2,091.12 2,091.12 <BR> Intangible assets 509.11 509.11 <BR> Financial assets <BR> i) Investments 34,311.05 0.05 <BR> ii) Loans 1,008.07 - <BR> iii) Other financial assets 0.40 0.40 <BR> Income tax assets (net) 423.03 466.92 <BR> Other assets - 247.27 <BR> Total Non-Current Assets 71,012.49 36,645.78 <BR> Current Assets <BR> Inventories 10,475.14 14,422.37 <BR> Financial assets <BR> i) Trade receivables 1,224.20 2,458.35 <BR> ii) Cash and cash equivalents 7,905.07 9,165.82 <BR> iii) Bank balances other than ii) above 176.65 213.24 <BR> iv) Loans 4,300.00 4,300.00 <BR> v) Other financial assets 296.49 309.89 <BR> Other assets 1,569.14 1,368.36 <BR> Total Current Assets 25,946.69 32,238.03 <BR> Total Assets 96,959.18 68,883.81 <BR> EQUITY AND LIABILITIES <BR> Equity <BR> Equity share capital 1,689.57 1,689.57 <BR> Other equity 71,254.65 40,390.40 <BR> Total Equity 72,944.22 42,079.97 <BR> Liabilities <BR> Non-Current Liabilities <BR> Financial Liabilities <BR> i) Borrowings 651.36 651.36 <BR> ii) Lease liabilities 2,280.82 2,280.82 <BR> Deferred Tax Liabilities (Net) 5,611.16 5,605.96 <BR> Total Non-Current Liabilities 8,543.34 8,538.14 <BR> Current Liabilities <BR> Financial Liabilities <BR> i) Borrowings 353.16 353.15 <BR> ii) Trade payables <BR> A) Total outstanding dues of micro enterprises and small enterprises; and 329.35 329.35 <BR> B) Total outstanding dues of creditors other than MSME 6,368.75 7,989.02 <BR> iii) Other financial liabilities 330.21 500.99 <BR> iv) Lease liabilities 199.85 199.85 <BR> Other liabilities 3,501.21 4,442.09 <BR> Provisions 261.67 323.83 <BR> Current tax Liabilities 4,127.42 4,127.42 <BR> Total Current Liabilities 15,471.62 18,265.69 <BR> Total Liabilities 24,014.96 26,803.83 <BR> Total Equity and Liabilities 96,959.18 68,883.81 <BR> <BR> The Impact of Amalgamation on the results are as follows <BR> Particulars Quarter Ended Quarter Ended Year Ended <BR> December 31, 2025 March 31, 2025 March 31, 2025 <BR> Reported Restated Reported Restated Reported Restated <BR> Total Income 9,183.95 13,585.70 8,290.95 12,088.69 32,895.27 36,693.00 <BR> Total expenses 9,866.06 13,874.06 8,435.86 11,665.15 32,471.71 35,701.01 <BR> Profit before tax & Exceptional item (682.11) (288.36) (144.91) 423.54 423.56 991.99 <BR> Exceptional Item – Gain/(Loss) 33.47 33.47 (736.34) (736.34) <BR> Profit before tax (682.11) (288.36) (111.44) 457.01 (312.78) 255.65 <BR> Total tax expenses 2.86 (14.22) 758.01 857.29 2,214.41 2,313.69 <BR> Profit for the period / year (684.97) (274.14) (869.45) (400.28) (2,527.19) (2,058.04) <BR> Earnings per share (EPS) inRs. (not annualized) <BR> (a) Basic (0.79) (0.32) (1.10) (0.51) (3.69) (3.01) <BR> (b) Diluted (0.79) (0.32) (1.10) (0.51) (3.69) (3.01) <BR> 16. Previous period figures have been restated for prior period adjustments and regrouped/reclassified, wherever necessary, to make them comparable with current period figures.2025-04-012026-03-31UnauditedStandalone5665186000374170005702603000398440300003431700072973500050979000208252000618401000562608700076516000-89593000-13077000031258000312580000-443350000000-44335000-5960000-5029500017704400020-0.52-0.5200-0.52-0.52Other Expenses212922000Other Expenses618401000201760800016050600000460560000420005000003210000423215000472200002873900002981995000212196600003429610002276330008617300002920000068596700003561700003164103000258533600008731434000177044000470522200048822660004882266000548746000000229046000777792000057116500001348957000246732000612030001303588000136479100092205000170372800048413900058297000254047000025002110000038491680008731434000Other non-current financial assets3210000ROU Assets63393000Other non-current assets223997000Other current financial assets29200000Other current assets356170000Other non-current financial liabilities188600000lease liabilities40446000Other current financial liabilities67693000Lease liabilities24512000Other current liabilities484139000Extrusion Machinery Division210177000Injection Moulding Machinery1156480000CNC & VMC Machinery ##485897000Extrusion Machinery Division1317557000Injection Moulding Machinery2528442000CNC & VMC Machinery ##18630660001852554000570906500018525540005709065000Extrusion Machinery Division56071000Injection Moulding Machinery144271000CNC & VMC Machinery ##-41185000Extrusion Machinery Division33367000Injection Moulding Machinery149328000CNC & VMC Machinery ##1612230001591570003439180002245100050979000884920002164230004821400076516000Extrusion Machinery Division3668972000Injection Moulding Machinery2286820000CNC & VMC Machinery ##814836000677062800019608060008731434000Extrusion Machinery Division1040147000Injection Moulding Machinery971590000CNC & VMC Machinery ##32419500023359320001513236000384916800050979000-679729000-1003710000-13539100000005329540000-279647000020825200009190000002325000011595000000-10413000-596000000-427677000-4407540000001501720000-5909260000000000081226000155885000018860000017000000000000000000-430000000-1992700000001159500000-12166990000047572100000000719113000240860000109300050979000001118676000-6889490000-688949000916582000227633000Remeasurement of the net defined benefit Obligation gain/(loss)-2203000-2203000Remeasurement of the net defined benefit Obligation gain/(loss)-5960000-59600000000-2203000-5960000WINDSOR MACHINES LIMITED******Mr. Vinay Bansod******Key Managerial Personnel- Whole Time Director and CEORemunerationNot Applicable318600000WINDSOR MACHINES LIMITED******Mr. Anand Jain******Key Managerial Personnel- Chief Financial OfficerRemunerationNot Applicable306100000WINDSOR MACHINES LIMITED******Mr. Hitendrabhai Patel******Key Managerial Personnel- executive DirectorRemunerationNot Applicable408400000WINDSOR MACHINES LIMITED******Mr. Rohit Sojitra******Key Managerial Personnel- Company Secretary and Compliance OfficerRemunerationNot Applicable71200000WINDSOR MACHINES LIMITED******Unitech Workholding Pvt Ltd.******Wholly Owned SubsidiaryPurchase of goods or servicesNot Applicable1053900000WINDSOR MACHINES LIMITED******Silver Consumer Electricals Limited******Common DirectorshipSale of goods or servicesNot Applicable8306400000WINDSOR MACHINES LIMITED******Silver Consumer Electricals Limited******Common DirectorshipPurchase of fixed assetsNot Applicable143800000WINDSOR MACHINES LIMITED******Windsor Machines Ltd. Employees’ Group Gratuity Scheme(EMD)******Post-employment benefit planAny other transactionContribution towards FundNot Applicable136600000WINDSOR MACHINES LIMITED******Windsor Machines Ltd. Employees’ Group Gratuity Scheme(EMD)******Post-employment benefit planAny other transactionClaims ReceivedNot Applicable2389700000WINDSOR MACHINES LIMITED******Windsor Machines Ltd. Employees’ Group Gratuity Scheme (IMM)******Post-employment benefit planAny other transactionContribution towards FundNot Applicable200000000WINDSOR MACHINES LIMITED******Windsor Machines Ltd. Employees’ Group Gratuity Scheme (IMM)******Post-employment benefit planAny other transactionClaims ReceivedNot Applicable4199500000WINDSOR MACHINES LIMITED******Windsor Machines Senior Staff Superannuation Scheme (EMD)******Post-employment benefit planAny other transactionContribution towards FundNot Applicable11900000WINDSOR MACHINES LIMITED******Windsor Machines (IMM) Senior Staff Superannuation Scheme******Post-employment benefit planAny other transactionContribution towards FundNot Applicable18400000175645000Preferential Issues2025-01-0951007210002026-03-31trueICRA LimitedfalseNot ApplicableNot ApplicableNot ApplicableAnand JainChief Financial OfficerAhmedabad2026-05-09To fund the acquisition of Global CNC Private Limited and related expensesNot Applicable3440000000034276690000Company allocated acquisition of Global CNC Private Limited is tentative with a lump sum figure and actual valuation was 343.11 cr. and we deducted TDS at the rate 1 percent under Section 194Q of Rs. 34.31 Lakhs and Paid net Amount of Rs. 342.77 cr. Funding the capex requirementsNot Applicable1650000000010317420000Working Capital for CompanyNot Applicable63800000002000000000Working Capital for Global CNC Private LimitedNot Applicable52000000001900000000General Corporate PurposeNot Applicable100000000001500000000