General information about company
Scrip code	532740
NSE Symbol	LOKESHMACH
MSEI Symbol	NOTLISTED
ISIN*	INE397H01017
Name of company	LOKESH MACHINES LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2023
Date of end of financial year	31-03-2024
Date of board meeting when results were approved	10-11-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-11-2023
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	10-11-2023 11:30
End date and time of board meeting	10-11-2023 15:30
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

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	01-07-2023	01-04-2023
B	Date of end of reporting period	30-09-2023	30-09-2023
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	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	7641.52	12671.44
	Other income	27.42	66.96
	Total income	7668.94	12738.4
2	Expenses
(a)	Cost of materials consumed	4591.28	7861.32
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	73.14	-694.79
(d)	Employee benefit expense	1336.41	2520.95
(e)	Finance costs	298	561.81
(f)	Depreciation, depletion and amortisation expense	240.08	479.32
(f)	Other Expenses
1	Other Manufacturing Expenses	1029.2	1998.11
2	Less : Capative consumption	-368.72	-566.72
10
	Total other expenses	660.48	1431.39
	Total expenses	7199.39	12160

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	01-07-2023	01-04-2023
B	Date of end of reporting period	30-09-2023	30-09-2023
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	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.
3	Total profit before exceptional items and tax	469.55	578.4
4	Exceptional items	0	0
5	Total profit before tax	469.55	578.4
7	Tax expense
8	Current tax	140.87	173.52
9	Deferred tax	0	0
10	Total tax expenses	140.87	173.52
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	328.68	404.88
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	328.68	404.88

Financial Results – Ind-AS
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2023	01-04-2023
B	Date of end of reporting period	30-09-2023	30-09-2023
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	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	0
5	Total Other comprehensive income	0	0

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	01-07-2023	01-04-2023
B	Date of end of reporting period	30-09-2023	30-09-2023
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	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.
23	Total Comprehensive Income for the period	328.68	404.88
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	1789.68	1789.68
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.84	2.26
	Diluted earnings (loss) per share from continuing operations	1.84	2.26
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	1.84	2.26
	Diluted earnings (loss) per share from continuing and discontinued operations	1.84	2.26
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2023
Date of end of reporting period		30-09-2023
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	11873.21
	Capital work-in-progress	3781.24
	Investment property
	Goodwill	0
	Other intangible assets	35.66
	Intangible assets under development	51.87
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	140
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	177.98
	Total non-current financial assets	317.98
	Deferred tax assets (net)
	Other non-current assets	1604.14
	Total non-current assets	17664.1
2	Current assets
	Inventories	12034.73
	Current financial asset
	Current investments	0
	Trade receivables, current	3563.95
	Cash and cash equivalents	39.5
	Bank balance other than cash and cash equivalents	803.06
	Loans, current	0
	Other current financial assets	110.91
	Total current financial assets	4517.42
	Current tax assets (net)	0
	Other current assets	1442.47
	Total current assets	17994.62

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2023
Date of end of reporting period		30-09-2023
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35658.72
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	1789.68
	Other equity	14512.69
	Total equity attributable to owners of parent	16302.37
	Non controlling interest
	Total equity	16302.37
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3898.2
	Trade payables, non-current	0
	Other non-current financial liabilities
	Total non-current financial liabilities	3898.2
	Provisions, non-current	486.81
	Deferred tax liabilities (net)	924.88
	Deferred government grants, Non-current	0
	Other non-current liabilities
	Total non-current liabilities	5309.89
	Current liabilities
	Current financial liabilities
	Borrowings, current	7405.63
	Trade payables, current	3374.95
	Other current financial liabilities	381.1
	Total current financial liabilities	11161.68
	Other current liabilities	2884.78
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	14046.46
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	19356.35
	Total equity and liabilites	35658.72
	Disclosure of notes on assets and liabilities

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		01-07-2023	01-04-2023
Date of end of reporting period		30-09-2023	30-09-2023
Whether accounts 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	5028.27	7621
2	Companents Division	2613.25	5050.44
	Total Segment Revenue	7641.52	12671.44
	Less: Inter segment revenue
	Revenue from operations	7641.52	12671.44
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	698.36	997.96
2	Companents Division	334.85	642.06
	Total Profit before tax	1033.21	1640.02
	i. Finance cost	298	561.81
	ii. Other Unallocable Expenditure net off Unallocable income	265.66	499.81
	Profit before tax	469.55	578.4
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	24674.34	24674.34
2	Companents Division	10984.38	10984.38
	Total Segment Asset	35658.72	35658.72
	Un-allocable Assets
	Net Segment Asset	35658.72	35658.72
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	13946.35	13946.35
2	Companents Division	5410	5410
	Total Segment Liabilities	19356.35	19356.35
	Un-allocable Liabilities
	Net Segment Liabilities	19356.35	19356.35
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		6 months ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2023
B	Date of end of reporting period	30-09-2023
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.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	578.4
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	561.81
	Adjustments for decrease (increase) in inventories	-804.75
	Adjustments for decrease (increase) in trade receivables, current	143.61
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	0
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	118.58
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	479.32
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	28.84
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	469.73
	Net cash flows from (used in) operations	1048.13
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-98.89
	Net cash flows from (used in) operating activities	949.24
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	2799.34
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	65.2
	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 subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	2495.31
	Repayments of borrowings	0
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	561.81
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	1933.5
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	17.68
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	17.68
	Cash and cash equivalents cash flow statement at beginning of period	21.81
	Cash and cash equivalents cash flow statement at end of period	39.49