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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 12-08-2026   11:00:00
End date and time of board meeting 12-08-2026   14:00:00
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 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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
During the quarter ended on June 30, 2026, the Company has not defaulted on repayments of loans. Further, the Company has not issued any debt Securities.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,545.74 5,545.74
Other income 31.66 31.66
Total income 5,577.40 5,577.40
2 Expenses
(a) Cost of materials consumed 3,477.96 3,477.96
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (972.26) (972.26)
(d) Employee benefit expense 1,095.27 1,095.27
(e) Finance costs 464.82 464.82
(f) Depreciation, depletion and amortisation expense 385.94 385.94
(f) Other Expenses
1 Other Manufacturing Expenses 984.35 984.35
Total other expenses 984.35 984.35
Total expenses 5,436.08 5,436.08
3 Total profit before exceptional items and tax 141.32 141.32
4 Exceptional items 0.00 0.00
5 Total profit before tax 141.32 141.32
6 Tax expense
7 Current tax 4.98 4.98
8 Deferred tax 35.33 35.33
9 Total tax expenses 40.31 40.31
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 101.01 101.01
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 101.01 101.01
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 101.01 101.01
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 2,129.68 2,129.68
Face value of equity share capital 10 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 0.49 0.49
Diluted earnings (loss) per share from continuing operations 0.49 0.49
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.49 0.49
Diluted earnings (loss) per share from continuing and discontinued operations 0.49 0.49
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, 2026. Statutory auditors have carried out their limited review for the quarter ending June 30, 2026, and have issued the limited review report with unmodified conclusion. 2. 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, 2015, as amended. 3. The figures for the quarter ended March 31, 2026, 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. 4. Shri. Mullapudi Srinivas, Whole Time Director of the Company is authorized to sign and submit the financial results to the Stock Exchanges as per the Board resolution dated August 12, 2026. 5. During the quarter ended on June 30, 2026 the Company has issued & allotted 13,00,000 Equity Shares and 27,77,919 Warrants of Rs 10/- each at a premium of Rs. 171.71/- on Preferential basis to Promoters and Non-promoters. Further, on July 11, 2026, the Share Allotment Committee of the Board of Directors converted 5,00,000 warrants into equity shares by the person belonging to Non-promoters and because of that paid up equity share capital of the Company has increased to 2,17,96,770 equity shares. Further as on August 12, 2026, 22,77,919 Warrants are pending for conversion. 6. On 30th October 2024, the Office of Foreign Assets Control (OFAC), U.S. Department of Treasury, designated the Company under executive order 14024 and included the Company’s name on the Specially Designated Nationals and Blocked Persons (SDN) list, citing allegations to export of Machinery classified under the Common High Priority Items List (CHPIL) to entities in Russia. The Company wishes to clarify that the above is OFAC’s allegation and the Company strongly contests the basis of such designation, upon becoming aware of the designation, the Company took immediate steps including: Intimating the stock exchanges vide letter dated November 02, 2024, categorically stating that the Company was “totally unaware of any machines being sold or having dealt with any sanctioned entities or individuals. The Company has engaged the USA based law firm (Blank Rome) for removal of the Company’s designation on the Specially Designated Nationals and Blocked Persons (SDN) List. On June 6, 2025, OFAC's Reconsideration Team sent a questionnaire (the “First Questionnaire”) containing follow up questions related to LML’s Delisting Petition. On August 20, 2025, the company through Blank Rome submitted comprehensive narrative responses to the First Questionnaire. On September 23, 2025, OFAC sent a follow-up questionnaire (the Second Questionnaire). On November 5, 2025, we submitted comprehensive responses to the Second Questionnaire. Subsequently, The United States Department of the Treasury’s Office of Foreign Assets Control (OFAC) has delisted Lokesh Machines Limited from the Sanctions list vide letter dated June 30, 2026. Accordingly, all property and interests in property that had been blocked solely due to the designation are unblocked. Further, the Ministry of External Affairs, Government of India, has also confirmed the same vide its letter dated July 8, 2026. Therefore, the proceedings relating to the Company’s designation stand concluded. 7. The financial results for the quarter ended June 30, 2026, 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. 8. We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on June 30, 2026. 9. Previous figures have been regrouped/rearranged wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Machinery Division 4,022.03 4,022.03
2 Components Division 1,555.37 1,555.37
Total Segment Revenue 5,577.40 5,577.40
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,577.40 5,577.40
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Machinery Division 515.05 515.05
2 Components Division 214.91 214.91
Total Profit before tax 729.96 729.96
i. Finance cost 464.82 464.82
ii. Other Unallocable Expenditure net off Unallocable income 123.82 123.82
Profit before tax 141.32 141.32
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Machinery Division 34,007.67 34,007.67
2 Components Division 19,524.58 19,524.58
Total Segment Asset 53,532.25 53,532.25
Un-allocable Assets 0.00 0.00
Net Segment Asset 53,532.25 53,532.25
4 Segment Liabilities
Segment Liabilities
1 Machinery Division 16,618.99 16,618.99
2 Components Division 10,357.86 10,357.86
Total Segment Liabilities 26,976.85 26,976.85
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 26,976.85 26,976.85
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-05-2026
Amount Raised 7,409.99
Report filed for Quarter ended 30-06-2026
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 false
Comments of the Audit Committee after review The Audit Committee reviewed and noted that during the quarter ended June 30, 2026, the Company allotted 13,00,000 Equity Shares at a price of Rs. 181.71/- per share (total consideration: Rs. 23,62,23,000/-) and 27,77,919 Warrants at a subscription price of Rs. 45.4275/- per warrant (being 25% of the total warrant price, amounting to Rs. 12,61,93,916/-). Furthermore, pursuant to applicable regulatory requirements, the Committee noted that there was no deviation or variation in the utilization of the funds raised vis-�-vis the objects stated in the offer document for the quarter ended June 30, 2026. As on June 30, 2026, 27,77,919 warrants are pending for conversion.
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 Valmeti Sudhakara Reddy
Designation of person Chief Financial Officer
Place Hyderabad
Date 12-08-2026