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	14-08-2024
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-08-2024
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	First 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	14-08-2024 12:10
End date and time of board meeting	14-08-2024 17:30
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	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
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	6252.55	6252.55
	Other income	49.69	49.69
	Total income	6302.24	6302.24
2	Expenses
(a)	Cost of materials consumed	3352.21	3352.21
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-278.16	-278.16
(d)	Employee benefit expense	1401.57	1401.57
(e)	Finance costs	368.71	368.71
(f)	Depreciation, depletion and amortisation expense	330.87	330.87
(f)	Other Expenses
1	Other Manufacturing Expenses	1101.52	1101.52
2	Less: Captive Consumption	-128.25	-128.25
10
	Total other expenses	973.27	973.27
	Total expenses	6148.47	6148.47

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	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
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	153.77	153.77
4	Exceptional items	0	0
5	Total profit before tax	153.77	153.77
7	Tax expense
8	Current tax	50.74	50.74
9	Deferred tax	0	0
10	Total tax expenses	50.74	50.74
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	103.03	103.03
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	103.03	103.03

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	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
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	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
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	103.03	103.03
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	0.56	0.56
	Diluted earnings (loss) per share from continuing operations	0.56	0.56
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	0.56	0.56
	Diluted earnings (loss) per share from continuing and discontinued operations	0.56	0.56
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)

01. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 14, 2024. The Statutory auditors have carried out their limited review for the quarter ended June 30, 2024, and have issued the Limited review report with unmodified opinion. 02. 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. 03. The figures for the quarter ended March 31, 2024, as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the published unaudited year to date figures upto the third quarter of the relevant financial year, which were subject to limited review. 04. 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 and the same are pending for conversion. 05. The financial results for the quarter ended June 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/ 06. 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		01-04-2024	01-04-2024
Date of end of reporting period		30-06-2024	30-06-2024
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	3782.97	3782.97
2	Companents Division	2469.58	2469.58
	Total Segment Revenue	6252.55	6252.55
	Less: Inter segment revenue
	Revenue from operations	6252.55	6252.55
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	480.79	480.79
2	Companents Division	313.61	313.61
	Total Profit before tax	794.4	794.4
	i. Finance cost	368.71	368.71
	ii. Other Unallocable Expenditure net off Unallocable income	271.92	271.92
	Profit before tax	153.77	153.77
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	26332.33	26332.33
2	Companents Division	13226.08	13226.08
	Total Segment Asset	39558.41	39558.41
	Un-allocable Assets	0	0
	Net Segment Asset	39558.41	39558.41
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	13055.97	13055.97
2	Companents Division	6800.24	6800.24
	Total Segment Liabilities	19856.21	19856.21
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	19856.21	19856.21
	Disclosure of notes on segments