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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 November 03, 2026. 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 /> 2. Segment Information (Standalone) for the Quarter and Half Year ended September 30, 2026 under SEBI (LODR) REGULATIONS, 2015. <br /> 3.Statement of Standalone Assets and Liabilities as on September 30, 2026. <br /> 4. Standalone Cash Flow Statement. <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 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 previous quarter ended June 30, 2026, the Company, upon receipt of the balance 75% of the issue price from the respective warrant holders, allotted an aggregate of 1,32,04,811 equity shares pursuant to the conversion of an equivalent number of warrants, comprising 27,80,000 equity shares to persons belonging to the Promoter Group and 1,04,24,811 equity shares to persons belonging to the Public Category, by way of Circular Resolutions passed by the Board of Directors on April 13, 2026 and June 18, 2026, respectively. <br /> During the quarter ended September 30, 2026, the Company, upon receipt of the balance 75% of the issue price from the respective warrant holders, allotted an aggregate of 17,32,405 equity shares pursuant to the conversion of an equivalent number of warrants to persons belonging to the Promoter Group , by way of Circular Resolutions passed by the Board of Directors on July 05, 2026. <br /> 8. 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 September 30, 2026: The Company has shifted operations of Vatva & Chhatral plants to Chibhda, Rajkot. The Company has entered MOU for sale of Vatva, Chhatral and Thane plant. The sale of Jalgaon plant was completed in the quarter ended 30th June, 2026. Following is the carrying amount of the major class of assets of these three plants classified as held for sale as at September 30, 2026: <br /> <br /> Group(s) of assets classified as held for sale: As at September 30, 2026 As at March 31, 2026 <br /> Property, plant and equipment Rs. 25654.77 Lakhs Rs. 25,853.36 Lakhs <br /> <br /> As on September 30, 2026 the company has receivd advance against these assets held for sale of Rs. 16,640.08 lacs. <br /> 9. During the year ended March 31, 2026, the Company has accounted for the following exceptional items of Rs. (895.93) Lakhs: <br /> (i) Onetime payment to workers of Vatva, Chhatral and Thane plants (Q1 FY 25-26) (1,161.61) Lakhs <br /> (ii) Less: Gain on Metoda land and building Sales (Q2 FY 25-26) 265.68 Lakhs <br /> Total Exceptional Items for year ended March 31, 2026 (i-ii) (895.93) Lakhs <br /> 10. 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 and half year ended September 30, 2025 have been restated from the published financial results to give the impact of the Scheme. Provision for tax for the accounting periods commencing from April, 2025 has been recomputed post giving effect to the Scheme. <br /> Previous period figures have been restated for prior period adjustments and regrouped/reclassified, wherever necessary, to make them comparable with current period figures.2026-04-012026-09-30UnauditedStandalone325852000019765000327828500026957750000-297919000459013000571430001038350003223700003340217000-619320000-619320000-4660000-46600000-572720000000-572720002617000-546550002069190002-0.58-0.5500-0.58-0.55Other Expenses197694000Other Expenses322370000329104700024781000004684000004200050000053078000473083000435010003879252000330919300087505200029002500035529300026589800001033900001889658000775208000597405900025654770000124187880002069190006769973000697689200069768920006604710000002742600068789700005582550001246152000184990000801750001369847000145002200017277550003362767000597170000425610001932460004195744000544189600012418788000Refer note 10Other non-current financial assets2682000ROU Assets50396000Other current financial assets103390000Other current assets775208000Lease Liabilities27426000Other current financial liabilities1701990000Lease liabilities25765000Other current liabilities597170000Extrusion Machinery Division260255000Injection Moulding Machinery1001941000CNC & VMC Machinery ##534269000Extrusion Machinery Division529528000Injection Moulding Machinery1759188000CNC & VMC Machinery ##9698040001796465000325852000017964650003258520000Extrusion Machinery Division1303000Injection Moulding Machinery88076000CNC & VMC Machinery ##35535000Extrusion Machinery Division11356000Injection Moulding Machinery179376000CNC & VMC Machinery ##573130001249140002480450002217200057143000144532000252834000-41790000-61932000Extrusion Machinery Division2199818000Injection Moulding Machinery2840357000CNC & VMC Machinery ##9280460005968221000645056700012418788000Extrusion Machinery Division1652831000Injection Moulding Machinery1053971000CNC & VMC Machinery ##335008000304181000024000860005441896000Refer note 10 <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.57143000-1187227000518960000-3777090000000852310001476685000001038350000-11000000105100001745100000096500000019440800013247600000067000000065476000000000001255000001335734000087505200000000000000000001745100000-2067835000000214927900000001004210005043800014618000128000544970000021300190001276600000127660000227633000355293000Remeasurement of the net defined benefit obligation gain/(loss)26170002617000Remeasurement of the net defined benefit obligation gain/(loss)26170002617000000026170002617000Windsor Machines Limited******Vinay Bansod******Key Management Personnel- Whole-time Director and CEORemunerationApproved695600000Windsor Machines Limited******Anand Jain******Key Management Personnel- CFORemunerationApproved511000000Windsor Machines Limited******Hitendra Patel******Key Management Personnel-Executive DirectorRemunerationApproved446100000Windsor Machines Limited******Dharmendra Varasada******Key Management Personnel-Executive DirectorRemunerationApproved369300000Windsor Machines Limited******Rohit Sojitra******Key Managerial Personnel- Company Secretary and Compliance OfficerRemunerationApproved83300000Windsor Machines Limited******Mohan Ramachandran******Key Management Personnel- Whole-time Director and CEORemunerationApproved1089700000Windsor Machines Limited******Unitech Workholding Systems Pvt Ltd******Wholly Owned SubsidiaryPurchase of goods or servicesApproved3261400049680007250000Windsor Machines Limited******Silver Consumer Electricals Limited******Common DirectorSale of goods or servicesApproved386400001995000Windsor Machines Limited******Silver Consumer Electricals Limited******Common DirectorPurchase of fixed assetsApproved30265000-7984000098693000Preferential Issues2025-01-0972499990002026-09-30trueICRA LimitedfalseNot ApplicableNot ApplicableNot ApplicableMr. Anand JainChief Financial OfficerAhmedabad2026-11-02To fund the acquisition of Global CNC Private Limited and related expensesNot Applicable3440000000342766900034276690000Company signed SPA for acquisition of Global CNC Private Limited @ INR 343.11 crore but in Board resolution & all approvals, round off amount of INR 344.00 crore was mentioned. Company deducted TDS @0.1 % u/s 194Q of Rs. 34.31 lakhs and paid a net amount of Rs. 342.77 crore which is appearing as utilisation. TDS was paid from Windsor's current account & not from the share proceeds account, hence balance amount INR 1.23 crore will be utilised towards GCP. Accordingly, GCP cost is revised from INR 100.00 Crore to INR 101.23Funding the capex requirementsNot Applicable1650000000016500000000Working capital for CompanyNot Applicable1160000000011600000000The object working capital limit requirements of Windsor Machines Limited and Global CNC Private Limited have been merged pursuant to the NCLT order dated March 19, 2026, approving the amalgamation of Global CNC Private Limited with Windsor Machines Limited, effective from the appointed date of April 1, 2025General corporate purposeNot Applicable1000000000101233100010123310000Company signed SPA for acquisition of Global CNC Private Limited @ INR 343.11 crore but in Board resolution & all approvals, round off amount of INR 344.00 crore was mentioned. Company deducted TDS @0.1 % u/s 194Q of Rs. 34.31 lakhs and paid a net amount of Rs. 342.77 crore which is appearing as utilisation. TDS was paid from Windsor's current account & not from the share proceeds account, hence balance amount INR 1.23 crore will be utilised towards GCP. Accordingly, GCP cost is revised from INR 100.00 Crore to INR 101.23