General information about company

Scrip code532740
NSE SymbolLOKESHMACH
MSEI SymbolNOTLISTED
ISIN*INE397H01017
Name of companyLOKESH MACHINES LIMITED
Type of company
Class of securityEquity
Date of start of financial year01-04-2023
Date of end of financial year31-03-2024
Date of board meeting when results were approved10-11-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange02-11-2023
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterHalf yearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedUnaudited
Segment ReportingMulti segment
Description of single segment
Start date and time of board meeting10-11-2023 11:30
End date and time of board meeting10-11-2023 15:30
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable



Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
1Income
Revenue from operations7641.5212671.44
Other income27.4266.96
Total income7668.9412738.4
2Expenses
(a)Cost of materials consumed4591.287861.32
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade73.14-694.79
(d)Employee benefit expense 1336.412520.95
(e)Finance costs298561.81
(f)Depreciation, depletion and amortisation expense240.08479.32
(f)Other Expenses
1 Other Manufacturing Expenses1029.21998.11
2Less : Capative consumption-368.72-566.72
10
Total other expenses660.481431.39
Total expenses7199.3912160

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
3Total profit before exceptional items and tax469.55578.4
4Exceptional items 00
5Total profit before tax469.55578.4
7Tax expense
8Current tax140.87173.52
9Deferred tax00
10Total tax expenses140.87173.52
11Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
14Net Profit Loss for the period from continuing operations328.68404.88
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method00
21Total profit (loss) for period328.68404.88

Financial Results Ind-AS

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss 00
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss 00
5Total Other comprehensive income00

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
23Total Comprehensive Income for the period328.68404.88
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital1789.681789.68
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations1.842.26
Diluted earnings (loss) per share from continuing operations1.842.26
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiEarnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations1.842.26
Diluted earnings (loss) per share from continuing and discontinued operations1.842.26
30Debt equity ratio
31Debt service coverage ratio
32Interest service coverage ratio
33Disclosure of notes on financial results

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period30-09-2023
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment11873.21
Capital work-in-progress3781.24
Investment property
Goodwill0
Other intangible assets35.66
Intangible assets under development51.87
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments140
Trade receivables, non-current0
Loans, non-current0
Other non-current financial assets177.98
Total non-current financial assets317.98
Deferred tax assets (net)
Other non-current assets1604.14
Total non-current assets17664.1
2Current assets
Inventories12034.73
Current financial asset
Current investments0
Trade receivables, current3563.95
Cash and cash equivalents39.5
Bank balance other than cash and cash equivalents803.06
Loans, current0
Other current financial assets110.91
Total current financial assets4517.42
Current tax assets (net)0
Other current assets1442.47
Total current assets17994.62

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period30-09-2023
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets35658.72
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital1789.68
Other equity14512.69
Total equity attributable to owners of parent16302.37
Non controlling interest
Total equity16302.37
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current3898.2
Trade payables, non-current0
Other non-current financial liabilities
Total non-current financial liabilities3898.2
Provisions, non-current486.81
Deferred tax liabilities (net)924.88
Deferred government grants, Non-current0
Other non-current liabilities
Total non-current liabilities5309.89
Current liabilities
Current financial liabilities
Borrowings, current7405.63
Trade payables, current3374.95
Other current financial liabilities381.1
Total current financial liabilities11161.68
Other current liabilities2884.78
Provisions, current0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities14046.46
3Liabilities directly associated with assets in disposal group classified as held for sale
4Regulatory deferral account credit balances and related deferred tax liability
Total liabilities19356.35
Total equity and liabilites35658.72
Disclosure of notes on assets and liabilities

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

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202301-04-2023
Date of end of reporting period30-09-202330-09-2023
Whether accounts are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Machinery Division5028.277621
2Companents Division2613.255050.44
Total Segment Revenue7641.5212671.44
Less: Inter segment revenue
Revenue from operations 7641.5212671.44
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Machinery Division698.36997.96
2Companents Division334.85642.06
Total Profit before tax1033.211640.02
i. Finance cost298561.81
ii. Other Unallocable Expenditure net off Unallocable income265.66499.81
Profit before tax469.55578.4
3(Segment Asset - Segment Liabilities)
Segment Asset
1Machinery Division24674.3424674.34
2Companents Division10984.3810984.38
Total Segment Asset35658.7235658.72
Un-allocable Assets
Net Segment Asset35658.7235658.72
4Segment Liabilities
Segment Liabilities
1Machinery Division13946.3513946.35
2Companents Division54105410
Total Segment Liabilities19356.3519356.35
Un-allocable Liabilities
Net Segment Liabilities19356.3519356.35
Disclosure of notes on segments

Cash flow statement, indirect

Particulars6 months ended (dd-mm-yyyy)
ADate of start of reporting period01-04-2023
BDate of end of reporting period30-09-2023
CWhether results are audited or unauditedUnaudited
DNature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax578.4
Adjustments for reconcile profit (loss)
Adjustments for finance costs561.81
Adjustments for decrease (increase) in inventories-804.75
Adjustments for decrease (increase) in trade receivables, current143.61
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets0
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current0
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current118.58
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities0
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense479.32
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current0
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current0
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income28.84
Adjustments for share-based payments0
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)0
Other adjustments for non-cash items0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)469.73
Net cash flows from (used in) operations1048.13
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)0
Other inflows (outflows) of cash-98.89
Net cash flows from (used in) operating activities949.24
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0
Purchase of property, plant and equipment2799.34
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received65.2
Income taxes paid (refund)0
Other inflows (outflows) of cash-130.92
Net cash flows from (used in) investing activities-2865.06
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings2495.31
Repayments of borrowings0
Payments of finance lease liabilities0
Payments of lease liabilities0
Dividends paid0
Interest paid561.81
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities1933.5
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes17.68
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents17.68
Cash and cash equivalents cash flow statement at beginning of period21.81
Cash and cash equivalents cash flow statement at end of period39.49