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	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	29-07-2020
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-07-2020
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	29-07-2020 11:30
End date and time of board meeting	29-07-2020 15:30
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
C	Whether results are audited or unaudited	Audited	Audited
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	2750.98	12584.07
	Other income	16.63	42.89
	Total income	2767.61	12626.96
2	Expenses
(a)	Cost of materials consumed	1726.52	6260.25
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	133.5	-250.67
(d)	Employee benefit expense	856.14	3144.23
(e)	Finance costs	302.44	1174.71
(f)	Depreciation, depletion and amortisation expense	223.14	890
(f)	Other Expenses
1	Other Manufacturing Expenses	700.59	2432.09
2	Less: Capative Consumption	-210.9	-210.9
10
	Total other expenses	489.69	2221.19
	Total expenses	3731.43	13439.71

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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
C	Whether results are audited or unaudited	Audited	Audited
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	-963.82	-812.75
4	Exceptional items	0	0
5	Total profit before tax	-963.82	-812.75
7	Tax expense
8	Current tax	-42.3	0
9	Deferred tax	-344.33	-344.33
10	Total tax expenses	-386.63	-344.33
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	-577.19	-468.42
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	-577.19	-468.42

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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
C	Whether results are audited or unaudited	Audited	Audited
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
1	Remeasurement of Defined Employee Benefit Plans	-77.43	-77.43
	Total Amount of items that will not be reclassified to profit and loss	-77.43	-77.43
2	Income tax relating to items that will not be reclassified to profit or loss	-20.13	-20.13
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	-57.3	-57.3

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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
C	Whether results are audited or unaudited	Audited	Audited
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	-634.49	-525.72
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		12098.59
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-3.23	-2.62
	Diluted earnings (loss) per share from continuing operations	-3.23	-2.62
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	-3.23	-2.62
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.23	-2.62
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		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		31-03-2020
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	9929.51
	Capital work-in-progress	2577.48
	Investment property
	Goodwill	0
	Other intangible assets	30.78
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	150
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	153.12
	Total non-current financial assets	303.12
	Deferred tax assets (net)
	Other non-current assets	1021.12
	Total non-current assets	13862.01
2	Current assets
	Inventories	9919.39
	Current financial asset
	Current investments	0
	Trade receivables, current	2881.15
	Cash and cash equivalents	83.4
	Bank balance other than cash and cash equivalents	209.57
	Loans, current	0
	Other current financial assets	67.29
	Total current financial assets	3241.41
	Current tax assets (net)
	Other current assets	753.94
	Total current assets	13914.74

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		31-03-2020
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	27776.75
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	1789.68
	Other equity	12098.59
	Total equity attributable to owners of parent	13888.27
	Non controlling interest
	Total equity	13888.27
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1388.72
	Trade payables, non-current
	Other non-current financial liabilities
	Total non-current financial liabilities	1388.72
	Provisions, non-current	392.38
	Deferred tax liabilities (net)	553.93
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2335.03
	Current liabilities
	Current financial liabilities
	Borrowings, current	6154.6
	Trade payables, current	2774.51
	Other current financial liabilities	678.22
	Total current financial liabilities	9607.33
	Other current liabilities	1946.12
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	11553.45
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	13888.48
	Total equity and liabilites	27776.75
	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		01-01-2020	01-04-2019
Date of end of reporting period		31-03-2020	31-03-2020
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Machinery Division	1586.17	7449.39
2	Components Division	1164.81	5134.68
	Total Segment Revenue	2750.98	12584.07
	Less: Inter segment revenue	0	0
	Revenue from operations	2750.98	12584.07
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	-338.22	524.98
2	Components Division	-96.91	479.49
	Total Profit before tax	-435.13	1004.47
	i. Finance cost	302.44	1174.71
	ii. Other Unallocable Expenditure net off Unallocable income	226.25	642.51
	Profit before tax	-963.82	-812.75
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	20112.12	20112.12
2	Components Division	7664.63	7664.63
	Total Segment Asset	27776.75	27776.75
	Un-allocable Assets	0	0
	Net Segment Asset	27776.75	27776.75
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	10374.1	10374.1
2	Components Division	3514.38	3514.38
	Total Segment Liabilities	13888.48	13888.48
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	13888.48	13888.48
	Disclosure of notes on segments