Integrated Filing — IndAS



General information about company
Scrip Code 532740
NSE Symbol LOKESHMACH
MSEI Symbol NOTLISTED
ISIN INE397H01017
Name of company Lokesh Machines Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-Aug-2025   13:00:00
End date and time of board meeting 12-Aug-2025   16:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
During the quarter ended on June 30, 2025, the Company has not defaulted on repayments of loans. nFurther, the Company has not issued any debt Securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 480471000
Other income 2766000
Total income 483237000
2 Expenses
(a) Cost of materials consumed 226966000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2085000
(d) Employee benefit expense 95503000
(e) Finance costs 43963000
(f) Depreciation, depletion and amortisation expense 37741000
(f) Other Expenses
1 Other Manufacturing Expenses 78141000 78141000
2 Less: Captive Consumption -8347000 -8347000
Total other expenses 69794000
Total expenses 476052000
3 Total profit before exceptional items and tax 7185000
4 Exceptional items 0
5 Total profit before tax 7185000
6 Tax expense
7 Current tax 100000
8 Deferred tax 2530000
9 Total tax expenses 2630000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 4555000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 4555000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 4555000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 197534000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.23
Diluted earnings (loss) per share from continuing operations 0.23
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.23
Diluted earnings (loss) per share from continuing and discontinued operations 0.23
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 12, 2025. Statutory auditors have carried out their limited review for the quarter ending June 30, 2025, and have issued the Limited review report with unmodified conclusion. n n2.The financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard, prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, n2015, as amended. n n3.The figures for the quarter ended March 31, 2025, as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the end of the third quarter of the relevant financial year. n n4. During the financial year ending on March 31, 2024, the Company has issued & allotted 6,00,000 Equity Shares of Rs 10/- each at a premium of Rs. 233.25/- on Preferential basis to non-promoters. n nDuring the financial ended on March 31, 2024, the company has issued & allotted 15,00,000 convertible warrants of Rs. 10/- each at a premium of Rs. 233.25/- on Preferential basis to the members of promoters/promoters group. n nFurther, during the financial year ended on March 31, 2025, 8,53,562 warrants have been converted into equity shares by the members of promoters/promoters group and because of that paid up equity share capital of the Company has increased by 8,53,562 equity shares as compared to the previous financial year. n nFurthermore, during the current quarter ending on June 30, 2025, 4,03,040 warrants have been converted into equity shares by the members of promoters/promoters group and because of that paid-up equity share capital of the Company has increased by 4,03,040 equity shares as compared to the previous quarter. Further, as on June 30, 2025, 2,43,398 warrants pending for conversion. n n5. The Company soon after becoming aware that its name was featured in the sanctions list of the United States Department of Treasury published on October 30, 2024, informed the Stock Exchanges vide letter dated November 02, 2024, stating that the company is not aware of any machines being sold or having dealt with any sanctioned entities or individuals, which lead to the inclusion of Company’s name in the list. Furthermore, due to OFAC Sanctions, during the period starting from October 30, 2024, the Company was unable to enter into any foreign currency transactions. n nFurther, the Company is in the process of getting its name removed from the sanction list of the United State Department of Treasury for which the Company through a US based law firm filed an application before Office of Foreign Assets Control, U.S. Department of the Treasury (“OFAC”) for expedited removal/reconsideration of Designation on the list of Specially Designated Nationals and Blocked Persons on January 31, 2025 (EST) and had also intimated to the Stock Exchanges vide letter dated February 01, n2025 (IST). n n6. The financial results for the quarter ending June 30, 2025, are being published in the newspaper as per the format prescribed under SEBI (Listing Obligations and Disclosure requirements) Regulations, 2015. The financial results are also available on the Stock Exchange websites: www.bseindia.com and www.nseindia.com and on the company's website: www.lokeshmachines.com. n n7. We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on June 30, 2025. n n8. Previous figures have been regrouped/rearranged wherever necessary. n n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Machinery Division 463643000 463643000
2 Companents Division 19594000 19594000
Total Segment Revenue 483237000
Less: Inter segment revenue 0 0
Revenue from operations 483237000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Machinery Division 61864000 61864000
2 Companents Division 1052000 1052000
Total Profit before tax 62916000
i. Finance cost 43963000 43963000
ii. Other Unallocable Expenditure net off Unallocable income 11768000 11768000
Profit before tax 7185000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Machinery Division 2856605000 2856605000
2 Companents Division 1576609000 1576609000
Total Segment Asset 4433214000 4433214000
Un-allocable Assets 0 0
Net Segment Asset 4433214000 4433214000
4 Segment Liabilities
Segment Liabilities
1 Machinery Division 1310953000 1310953000
2 Companents Division 871573000 871573000
Total Segment Liabilities 2182526000 2182526000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2182526000 2182526000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 08-Jan-2024
Amount Raised 1459000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review The Audit committee noted that there are no deviations.
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-Jan-2024
Amount Raised 3648000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review The Audit committee noted that there are no deviations and total issue size is Rs. 36,48,75,000/-. Furthermore, as on June 30, 2025, the company has received 25% of the issue size i.e., Rs. 9,12,18,750/- (Rs. 60.8125/warrant for 15,00,000 warrants), as upfront consideration/subscription amount. Apart from above, during the quarter ended on June 30, 2025, 4,03,040 warrants were converted into 4,03,040 equity shares upon receipt of Rs. 7,35,29,610/- (being 75% of the issue price (Rs. 243.25/- per warrants) i.e., Rs. 182.4375/warrant for 15,00,000 warrants). As on June 30, 2025, 2,43,398 warrants are pending for conversion out of total 15,00,000 warrants issued.
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory tValmeti Sudhakara Reddy
Designation of person Chief Financial Officer
Place Hyderabad
Date 12-Aug-2025