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unitRef="INRPerShare">0.31</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">S. No.	Notes: - &lt;BR&gt; 
1.	The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 13, 2026. Statutory auditors have carried out their limited review for the quarter ending December 31, 2025, and have issued the Limited review report with unmodified conclusion. &lt;BR&gt; 
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, &lt;BR&gt; 
2015, as amended. &lt;BR&gt; 
3.	The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020. the! Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Codes"). The Codes have been made effective from November 21, 2025. The Ministry of Labour &amp; Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. &lt;BR&gt; 
4.	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. &lt;BR&gt; 
5.	Shri. Mullapudi Lokeswara Rao, Managing Director of the Company is authorized to sign and submit the financial results to the Stock Exchanges as per the Board resolution dated February 13, 2026. &lt;BR&gt; 
6.	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. &lt;BR&gt; 
 &lt;BR&gt; 
Further, 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, &lt;BR&gt; 
2025 (IST). &lt;BR&gt; 
7.	The financial results for the quarter ending December 31, 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.8.	We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on December 31, 2025. &lt;BR&gt; 
9.	Previous figures have been regrouped/rearranged wherever necessary. &lt;BR&gt; 
For and on behalf of the Board of Directors &lt;BR&gt; 
	 &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
Mullapudi Lokeswara Rao &lt;BR&gt; 
Place: Hyderabad	Managing Director &lt;BR&gt; 
Date: February 13, 2026	DIN: 00989447 &lt;BR&gt; 
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