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	12-11-2024
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-11-2024
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	12-11-2024 11:30
End date and time of board meeting	12-11-2024 16:45
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	01-07-2024	01-04-2024
B	Date of end of reporting period	30-09-2024	30-09-2024
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	7531.7	13784.25
	Other income	20.19	69.88
	Total income	7551.89	13854.13
2	Expenses
(a)	Cost of materials consumed	4541.88	7894.09
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-374.46	-652.62
(d)	Employee benefit expense	1461.2	2862.77
(e)	Finance costs	378.61	747.32
(f)	Depreciation, depletion and amortisation expense	334.99	665.86
(f)	Other Expenses
1	Other Manufacturing Expenses	1213.75	2315.27
2	Less: Captive Consumption	-524.19	-652.44
10
	Total other expenses	689.56	1662.83
	Total expenses	7031.78	13180.25

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	01-07-2024	01-04-2024
B	Date of end of reporting period	30-09-2024	30-09-2024
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	520.11	673.88
4	Exceptional items	0	0
5	Total profit before tax	520.11	673.88
7	Tax expense
8	Current tax	171.64	222.38
9	Deferred tax	0	0
10	Total tax expenses	171.64	222.38
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	348.47	451.5
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	348.47	451.5

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	01-07-2024	01-04-2024
B	Date of end of reporting period	30-09-2024	30-09-2024
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	01-07-2024	01-04-2024
B	Date of end of reporting period	30-09-2024	30-09-2024
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	348.47	451.5
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	1849.68	1849.68
	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	1.88	2.44
	Diluted earnings (loss) per share from continuing operations	1.88	2.44
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	1.88	2.44
	Diluted earnings (loss) per share from continuing and discontinued operations	1.88	2.44
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 November 12, 2024. The Statutory auditors have carried out their limited review for the quarter ended September 30, 2024, and have issued the Limited review report with unmodified opinion. 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. 3. 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/-. 4. 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 one of the warrant holders for conversion of 3,18,000 warrants into equity shares and the same has been considered by the Board at its meeting held on November 12, 2024. 5. The financial results for the quarter ended September 30, 2024, 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: https://www.lokeshmachines.com/. 6. We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on September 30, 2024. 7. Previous figures have been regrouped/rearranged wherever necessary.

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		30-09-2024
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	17115.93
	Capital work-in-progress	2518.18
	Investment property	0
	Goodwill	0
	Other intangible assets	55.34
	Intangible assets under development	51.87
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	130
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	206.05
	Total non-current financial assets	336.05
	Deferred tax assets (net)	0
	Other non-current assets	1378.46
	Total non-current assets	21455.83
2	Current assets
	Inventories	12729.65
	Current financial asset
	Current investments	0
	Trade receivables, current	4581.56
	Cash and cash equivalents	31.28
	Bank balance other than cash and cash equivalents	846.69
	Loans, current	0
	Other current financial assets	215.61
	Total current financial assets	5675.14
	Current tax assets (net)	0
	Other current assets	1211.53
	Total current assets	19616.32

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		30-09-2024
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	41072.15
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	1849.68
	Other equity	18201
	Total equity attributable to owners of parent	20050.68
	Non controlling interest
	Total equity	20050.68
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4771.52
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	4771.52
	Provisions, non-current	592.66
	Deferred tax liabilities (net)	1101.15
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	6465.33
	Current liabilities
	Current financial liabilities
	Borrowings, current	8306.83
	Trade payables, current	3818.58
	Other current financial liabilities	667.41
	Total current financial liabilities	12792.82
	Other current liabilities	1558.59
	Provisions, current	0
	Current tax liabilities (Net)	204.73
	Deferred government grants, Current	0
	Total current liabilities	14556.14
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	21021.47
	Total equity and liabilites	41072.15
	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		01-07-2024	01-04-2024
Date of end of reporting period		30-09-2024	30-09-2024
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	Machinery Division	4691.99	8474.96
2	Companents Division	2839.71	5309.29
	Total Segment Revenue	7531.7	13784.25
	Less: Inter segment revenue	0	0
	Revenue from operations	7531.7	13784.25
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	702.25	1183.04
2	Companents Division	500.99	814.6
	Total Profit before tax	1203.24	1997.64
	i. Finance cost	378.61	747.32
	ii. Other Unallocable Expenditure net off Unallocable income	304.52	576.44
	Profit before tax	520.11	673.88
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	26568.41	26568.41
2	Companents Division	14503.73	14503.73
	Total Segment Asset	41072.14	41072.14
	Un-allocable Assets	0	0
	Net Segment Asset	41072.14	41072.14
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	13325.94	13325.94
2	Companents Division	7695.53	7695.53
	Total Segment Liabilities	21021.47	21021.47
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	21021.47	21021.47
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		6 months ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2024
B	Date of end of reporting period	30-09-2024
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	673.88
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	747.32
	Adjustments for decrease (increase) in inventories	-984.45
	Adjustments for decrease (increase) in trade receivables, current	430.81
	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	125.78
	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	665.86
	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	54.83
	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)	930.49
	Net cash flows from (used in) operations	1604.37
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	59.05
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	1545.32
	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	2066.03
	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	23.64
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-19.05
	Net cash flows from (used in) investing activities	-2061.44
	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	1279.28
	Repayments of borrowings	0
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	753.05
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	526.23
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	10.11
	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	10.11
	Cash and cash equivalents cash flow statement at beginning of period	21.17
	Cash and cash equivalents cash flow statement at end of period	31.28