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	01-04-2024
Date of end of financial year	31-03-2025
Date of board meeting when results were approved	14-02-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-02-2025
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	14-02-2025 12:10
End date and time of board meeting	14-02-2025 16:00
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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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	5178.64	18962.89
	Other income	31.54	101.42
	Total income	5210.18	19064.31
2	Expenses
(a)	Cost of materials consumed	3090.17	10984.26
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-569.99	-1222.61
(d)	Employee benefit expense	1477.61	4340.38
(e)	Finance costs	382.99	1130.31
(f)	Depreciation, depletion and amortisation expense	363.06	1028.92
(f)	Other Expenses
1	Other Manufacturing Expenses	1082.72	3397.99
2	Less: Captive Consumption	0	-652.44
10
	Total other expenses	1082.72	2745.55
	Total expenses	5826.56	19006.81

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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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	-616.38	57.5
4	Exceptional items	0	0
5	Total profit before tax	-616.38	57.5
7	Tax expense
8	Current tax	-222.38	0
9	Deferred tax	16.34	16.34
10	Total tax expenses	-206.04	16.34
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	-410.34	41.16
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	-410.34	41.16

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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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	-410.34	41.16
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	1917.38	1917.38
	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	-2.14	0.21
	Diluted earnings (loss) per share from continuing operations	-2.14	0.21
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	-2.14	0.21
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.14	0.21
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

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 14, 2025. The Statutory auditors have carried out their limited review for the quarter ended December 31, 2024, and have issued the Limited review report with unmodified opinion. 2. 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 used or dealt with any sanctioned entities or individuals, which lead to the inclusion of Company’s name in the list. 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 lawyer 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, 2025 (IST). 3. 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. 4. During the financial year ended on March 31, 2024, the Company has issued & allotted 6,00,000 Equity Shares of Rs 10/- each at a premium of Rs. 233.25/- on Preferential basis to non-promoters. Due to this, the Paid-up Equity Share Capital has increased by Rs. 60,00,000/-. In addition to above, the company has also issued & allotted 15,00,000 convertible warrants of Rs. 10/- each at a premium of Rs. 233.25/- on Preferential basis to the members of promoters/promoters group. The Company has received request letter from the warrant holders for conversion of 6,77,000 warrants into equity shares and the same has been considered by the Board at its meetings held during the quarter ended on December 31, 2024. Consequently, the paid-up share capital of the Company has increased to Rs. 19,17,37,700. 5. The financial results for the quarter ended December 31, 2024, are being published in the newspaper as per theformat 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: https://www.lokeshmachines.com/. 6. We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on December 31,2024. 7. Previous figures have been regrouped/rearranged wherever necessary.

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		01-10-2024	01-04-2024
Date of end of reporting period		31-12-2024	31-12-2024
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	Machines Division	2773.62	11248.58
2	Components Division	2405.02	7714.31
	Total Segment Revenue	5178.64	18962.89
	Less: Inter segment revenue	0	0
	Revenue from operations	5178.64	18962.89
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machines Division	17.07	1200.11
2	Components Division	115.99	930.59
	Total Profit before tax	133.06	2130.7
	i. Finance cost	382.99	1130.31
	ii. Other Unallocable Expenditure net off Unallocable income	366.45	942.89
	Profit before tax	-616.38	57.4999999999999
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machines Division	26812.9	26812.9
2	Components Division	14751.57	14751.57
	Total Segment Asset	41564.47	41564.47
	Un-allocable Assets
	Net Segment Asset	41564.47	41564.47
4	Segment Liabilities
	Segment Liabilities
1	Machines Division	12420.58	12420.58
2	Components Division	8252.15	8252.15
	Total Segment Liabilities	20672.73	20672.73
	Un-allocable Liabilities
	Net Segment Liabilities	20672.73	20672.73
	Disclosure of notes on segments