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repayments of loans. &lt;br /&gt; 
Further, the Company has not issued any debt Securities.</in-capmkt:NoteForNonApplicabilityOfTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesToTheEntity><in-capmkt:DateOfStartOfReportingPeriod contextRef="OneD">2026-04-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="OneD">2026-06-30</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited><in-capmkt:NatureOfReportStandaloneConsolidated contextRef="OneD">Standalone</in-capmkt:NatureOfReportStandaloneConsolidated><in-capmkt:RevenueFromOperations contextRef="OneD" decimals="-3" unitRef="INR">554574000</in-capmkt:RevenueFromOperations><in-capmkt:OtherIncome contextRef="OneD" decimals="-3" unitRef="INR">3166000</in-capmkt:OtherIncome><in-capmkt:Income contextRef="OneD" decimals="-4" unitRef="INR">557740000</in-capmkt:Income><in-capmkt:CostOfMaterialsConsumed contextRef="OneD" decimals="-3" 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unitRef="INRPerShare">0.49</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">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. &lt;br /&gt; 
 &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, 2015, as amended. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
5. During the quarter ended on June 30, 2026 the Company has issued &amp; 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. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
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:  &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
Therefore, the proceedings relating to the Company’s designation stand concluded. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
8. We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on June 30, 2026. &lt;br /&gt; 
9. Previous figures have been regrouped/rearranged wherever necessary. &lt;br /&gt; 
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unitRef="INR">0</in-capmkt:InterSegmentRevenue><in-capmkt:SegmentRevenueFromOperations contextRef="OneD" decimals="-4" unitRef="INR">557740000</in-capmkt:SegmentRevenueFromOperations><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Machinery  Division</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" decimals="-3" unitRef="INR">51505000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Components Division</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-3" unitRef="INR">21491000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">72996000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">46482000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-3" unitRef="INR">12382000</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-3" unitRef="INR">14132000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Machinery  Division</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-3" unitRef="INR">3400767000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Components Division</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-3" unitRef="INR">1952458000</in-capmkt:SegmentAssets><in-capmkt:SegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">5353225000</in-capmkt:SegmentAssets><in-capmkt:UnAllocableAssets contextRef="OneI" decimals="-5" unitRef="INR">0</in-capmkt:UnAllocableAssets><in-capmkt:NetSegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">5353225000</in-capmkt:NetSegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable41D">Machinery  Division</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable41I" decimals="-3" unitRef="INR">1661899000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable42D">Components Division</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable42I" decimals="-3" unitRef="INR">1035786000</in-capmkt:SegmentLiabilities><in-capmkt:SegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">2697685000</in-capmkt:SegmentLiabilities><in-capmkt:UnAllocableLiabilities contextRef="OneI" decimals="-5" unitRef="INR">0</in-capmkt:UnAllocableLiabilities><in-capmkt:NetSegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">2697685000</in-capmkt:NetSegmentLiabilities><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:OtherComprehensiveIncome><in-capmkt:ModeOfFundRaising contextRef="StatementStatic1I">Preferential Issues</in-capmkt:ModeOfFundRaising><in-capmkt:DateOfFundsRaising contextRef="StatementStatic1I">2026-05-06</in-capmkt:DateOfFundsRaising><in-capmkt:AmountRaised contextRef="StatementStatic1I" decimals="-3" unitRef="INR">740999000</in-capmkt:AmountRaised><in-capmkt:DateOfEndOfReportingPeriod contextRef="StatementStatic1D">2026-06-30</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:MonitoringAgency contextRef="StatementStatic1D">false</in-capmkt:MonitoringAgency><in-capmkt:IsThereADeviationOrVariationInUseOfFundsRaised contextRef="StatementStatic1D">false</in-capmkt:IsThereADeviationOrVariationInUseOfFundsRaised><in-capmkt:ExplanationForTheDeviationOrVariation contextRef="StatementStatic1I">false</in-capmkt:ExplanationForTheDeviationOrVariation><in-capmkt:CommentsOfTheAuditCommitteeAfterReview contextRef="StatementStatic1I">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-à-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.</in-capmkt:CommentsOfTheAuditCommitteeAfterReview><in-capmkt:NameOfSignatoryOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneD">Valmeti Sudhakara Reddy</in-capmkt:NameOfSignatoryOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised><in-capmkt:DesignationOfPersonOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneD">Chief Financial Officer</in-capmkt:DesignationOfPersonOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised><in-capmkt:PlaceOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneD">Hyderabad</in-capmkt:PlaceOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised><in-capmkt:DateOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneI">2026-08-12</in-capmkt:DateOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised></xbrli:xbrl>