If your Windows VM is showing as non-compliant in Intune, it could be due to a variety of reasons such as secure boot not being enabled, BitLocker encryption not being completed, or firewall being enabled. You can check the compliance policies in Intune to see which policy is causing the non-compliance and then take appropriate action to resolve the issue. For example, if BitLocker encryption is not completed, you can wait for the encryption to finish and the device will show as compliant. If secure boot is not enabled, you can enable it on the device. If firewall is causing the issue, you can follow the steps in the article "Incorrect compliance status reported for Windows 10 devices with firewall enabled" to resolve the issue.
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