Gujarat Winding Systems Limited — Quarter and year ended March 31, 2026
| Sl.No | Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|---|
| Assets | |||
| I NON-CURRENT ASSETS | |||
| (a) Property, Plant & Equipment | 0.35 | 0.48 | |
| (b) Investments | – | 27.94 | |
| (c) Deferred Tax Asset | – | – | |
| (d) Loans and advances | 318.92 | 335.54 | |
| II CURRENT ASSETS | |||
| (a) Inventories | – | – | |
| (b) Financial Assets | |||
| (i) Loans and advances | – | – | |
| (ii) Trade Receivables | – | 36.98 | |
| (iii) Cash & Cash Equivalents | 7.78 | 8.27 | |
| (c) Other Current Assets | 17.07 | 20.62 | |
| Total | 344.13 | 429.86 | |
| EQUITY AND LIABILITIES | |||
| 1 EQUITY | |||
| (a) Equity Share Capital | 485.79 | 485.79 | |
| (b) Other Equity | (143.26) | (66.51) | |
| Total Equity Attributable to Owners of the Company | 342.53 | 419.28 | |
| 2 Non-Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | – | – | |
| (ii) Deferred Tax Liabilities | 0.18 | 0.17 | |
| 3 Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | – | – | |
| (ii) Trade Payables | – | – | |
| Other Current Liabilities | 0.42 | – | |
| Provisions | 1.00 | 10.41 | |
| Total Equity and Liabilities | 344.13 | 429.86 |
| Sl. No | PARTICULARS | Quarter ended 31.03.2026 (Audited) | 31.12.2025 (UnAudited) | 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | 1.90 | – | – | 3.92 | 29.80 |
| II | Other Income | 0.60 | 1.09 | 6.54 | 1.65 | – |
| III | Total Income (I+II) | 2.50 | 1.09 | 6.54 | 5.57 | 29.80 |
| IV | EXPENSES | |||||
| Cost of materials consumed | – | – | – | – | – | |
| Purchases of Stock in trade | – | – | – | – | – | |
| Changes in Inventories of finished goods, Stock-in-trade and work in progress | – | – | – | – | – | |
| Employee benefits expense | 1.60 | 0.40 | 3.10 | 2.61 | 6.23 | |
| Finance Costs | – | – | – | 0.01 | – | |
| Depreciation and amortization expenses | 0.03 | 0.03 | 0.09 | 0.13 | 0.18 | |
| Other expenses | 50.27 | 3.21 | 5.55 | 85.96 | 15.59 | |
| Total Expenses | 51.90 | 3.64 | 8.74 | 88.72 | 22.02 | |
| V | Profit/(loss) before exceptional items and tax (I-IV) | (49.40) | (2.55) | (2.20) | (83.15) | 7.78 |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit/(loss) before tax (V-VI) | (49.40) | (2.55) | (2.20) | (83.15) | 7.78 |
| VIII | Tax Expense | |||||
| (1) Current Tax | – | – | 0.33 | – | 1.95 | |
| (2) Deferred Tax | 0.01 | – | – | 0.01 | – | |
| IX | Profit/(Loss) for the period from continuing operations (VII-VIII) | (49.41) | (2.55) | (2.53) | (83.16) | 5.83 |
| X | Profit/(Loss) from discontinued operations | – | – | – | – | – |
| XI | Tax Expense of discontinued operations | – | – | – | – | – |
| XII | Profit/(loss) from Discontinued operations (After Tax) (X-XI) | – | – | – | – | – |
| XIII | Profit/(loss) for the period (IX+XII) | (49.41) | (2.55) | (2.53) | (83.16) | 5.83 |
| XIV | Other Comprehensive Income | – | – | – | – | – |
| XV | Total Comprehensive Income for the period (XIII+XIV) [Comprising Profit (Loss) and Other Comprehensive Income for the period] | (49.41) | (2.55) | (2.53) | (83.16) | 5.83 |
| XVI | Paid up Equity Share Capital (Face value of Rs.1/- each) | 48.58 | 48.58 | 48.58 | 48.58 | 48.58 |
| XVII | Reserves excluding revaluation reserves as per balance sheet of previous years | (143.26) | (32.77) | (66.51) | (143.26) | (66.51) |
| XVII | Earnings per Equity Share (for continuing operation) | |||||
| (1) Basic | (1.02) | (0.05) | (0.05) | (1.71) | 0.12 | |
| (2) Diluted | (1.02) | (0.05) | (0.05) | (1.71) | 0.12 | |
| XVIII | Earnings per Equity Share (for discontinued operation) | |||||
| (1) Basic | – | – | – | – | – | |
| (2) Diluted | – | – | – | – | – | |
| XIX | Earnings per Equity Share (for continuing & discontinued operation) | |||||
| (1) Basic | (1.02) | (0.05) | (0.05) | (1.71) | 0.12 | |
| (2) Diluted | (1.02) | (0.05) | (0.05) | (1.71) | 0.12 |
| Particulars | Year ended 31-03-2026 | Year ended 31-03-2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net profit before tax | (83.15) | 7.78 |
| Adjustment for | ||
| Depreciation and Amortisation | 0.13 | 0.18 |
| Appropriation | – | – |
| Investment Written off | – | – |
| Preliminary Expenses Written off | – | – |
| Interest Earned | (0.01) | – |
| Cash Flows from Operations before changes in assets and liabilities | (83.15) | 7.96 |
| Movements in Working Capital: (Increase)/Decrease in trade receivables | (19.93) | 36.98 |
| (Increase)/Decrease in other Current Assets | (17.11) | (9.40) |
| (Increase)/Decrease in Inventories | – | – |
| Increase/(Decrease) in Loans and Advances | (48.66) | 7.96 |
| Increase/(Decrease) in Trade Payables | 0.42 | – |
| Increase/(Decrease) in Short Term Provision | 1.00 | 10.41 |
| Increase/(Decrease) in Other current liabilities | – | – |
| Change in Working Capital | (19.93) | 9.41 |
| Changes in non current assets and liabilities | – | – |
| Decrease/(Increase) in loans & advances | – | – |
| (Decrease)/Increase in Long Term Provisions | – | – |
| (Decrease)/(Increase) in Other non Current Assets | – | – |
| Cash Generated From Operations | (83.15) | 7.78 |
| Less: Taxes paid | – | (1.95) |
| Add/Less: other Adjustments | – | – |
| Net Cash from operating activities (A) | (83.15) | 5.83 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Long term loans and advances | – | – |
| (Increase)/Decrease in Fixed assets and Capital Work In progress | – | – |
| Bank Balances not considered as Cash and Cash equivalents | – | – |
| Investment in equity Shares | – | – |
| – Balance of Unclaimed Dividend | – | – |
| Net cash used in Investing activities (B) | – | – |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Finance Cost Paid | – | – |
| Proceeds from Issue of Equity Share | – | – |
| Increase/(Decrease) in Share Capital | – | – |
| Increase/(Decrease) in Borrowings | – | – |
| Interest paid | – | – |
| Net cash Flow from Financing Activities (C) | – | – |
| D. Effect of exchange differences on translation of foreign currency cash and cash equivalents | – | – |
| Net Increase/(Decrease) in cash & cash equivalents [A+B+C] | 7.78 | 5.83 |
| CASH & CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR | 8.27 | 14.17 |
| CASH & CASH EQUIVALENTS AT THE END OF THE YEAR | 7.78 | 8.27 |