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	01-04-2020
Date of end of financial year	31-03-2021
Date of board meeting when results were approved	28-01-2021
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-01-2021
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Third quarter
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	28-01-2021 11:30
End date and time of board meeting	28-01-2021 12:30
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

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	01-10-2020	01-04-2020
B	Date of end of reporting period	31-12-2020	31-12-2020
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	4073.47	9367.8
	Other income	9.8	32.11
	Total income	4083.27	9399.91
2	Expenses
(a)	Cost of materials consumed	2360.95	4629.34
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-492.01	-275.14
(d)	Employee benefit expense	817.4	1897.15
(e)	Finance costs	304.87	895.47
(f)	Depreciation, depletion and amortisation expense	208.04	623.39
(f)	Other Expenses
1	Other Manufacturing Expenses	670.78	1400.73
2	Less: Capative Consumption	0	0
10
	Total other expenses	670.78	1400.73
	Total expenses	3870.03	9170.94

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	01-10-2020	01-04-2020
B	Date of end of reporting period	31-12-2020	31-12-2020
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	213.24	228.97
4	Exceptional items	0	0
5	Total profit before tax	213.24	228.97
7	Tax expense
8	Current tax	59.71	64.11
9	Deferred tax	0	0
10	Total tax expenses	59.71	64.11
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	153.53	164.86
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	153.53	164.86

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	01-10-2020	01-04-2020
B	Date of end of reporting period	31-12-2020	31-12-2020
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	01-10-2020	01-04-2020
B	Date of end of reporting period	31-12-2020	31-12-2020
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	153.53	164.86
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	0.86	0.92
	Diluted earnings (loss) per share from continuing operations	0.86	0.92
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	0.86	0.92
	Diluted earnings (loss) per share from continuing and discontinued operations	0.86	0.92
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results

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		01-10-2020	01-04-2020
Date of end of reporting period		31-12-2020	31-12-2020
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	2412.9	5814.62
2	Companents Division	1660.57	3553.18
	Total Segment Revenue	4073.47	9367.8
	Less: Inter segment revenue	0	0
	Revenue from operations	4073.47	9367.8
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	478.58	1064.79
2	Companents Division	155.72	355.27
	Total Profit before tax	634.3	1420.06
	i. Finance cost	304.87	895.47
	ii. Other Unallocable Expenditure net off Unallocable income	116.19	295.62
	Profit before tax	213.24	228.97
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	20746.37	20746.37
2	Companents Division	7743.94	7743.94
	Total Segment Asset	28490.31	28490.31
	Un-allocable Assets	0	0
	Net Segment Asset	28490.31	28490.31
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	10656.47	10656.47
2	Companents Division	3780.71	3780.71
	Total Segment Liabilities	14437.18	14437.18
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	14437.18	14437.18
	Disclosure of notes on segments