General information about company
Scrip code*		532740
NSE Symbol*		LOKESHMACH
MSEI Symbol*		NOTLISTED
ISIN*		INE397H01017
Name of company		LOKESH MACHINES LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2026
Date of end of financial year		31-03-2027
Date of board meeting when results were approved		12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		05-08-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		First quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		12-08-2026 11:00
End date and time of board meeting		12-08-2026 14:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		Yes
No. of times funds raised during the quarter		1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	During the quarter ended on June 30, 2026, the Company has not defaulted on repayments of loans. Further, the Company has not issued any debt Securities.

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
Whether results are audited or unaudited		Unaudited	Unaudited
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	5545.74	5545.74
	Other income	31.66	31.66
	Total income	5577.4	5577.4
2	Expenses
(a)	Cost of materials consumed	3477.96	3477.96
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-972.26	-972.26
(d)	Employee benefit expense	1095.27	1095.27
(e)	Finance costs	464.82	464.82
(f)	Depreciation, depletion and amortisation expense	385.94	385.94
(g)	Other Expenses
1	Other Manufacturing Expenses	984.35	984.35
	Total other expenses	984.35	984.35
	Total expenses	5436.08	5436.08
3	Total profit before exceptional items and tax	141.32	141.32
4	Exceptional items	0	0
5	Total profit before tax	141.32	141.32
6	Tax expense
7	Current tax	4.98	4.98
8	Deferred tax	35.33	35.33
9	Total tax expenses	40.31	40.31
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	101.01	101.01
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	101.01	101.01
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	101.01	101.01
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	2129.68	2129.68
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.49	0.49
	Diluted earnings (loss) per share from continuing operations	0.49	0.49
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
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.49	0.49
	Diluted earnings (loss) per share from continuing and discontinued operations	0.49	0.49
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 12, 2026. Statutory auditors have carried out their limited review for the quarter ending June 30, 2026, and have issued the limited review report with unmodified conclusion.

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. The figures for the quarter ended March 31, 2026, as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the end of the third quarter of the relevant financial year.

4. Shri. Mullapudi Srinivas, Whole Time Director of the Company is authorized to sign and submit the financial results to the Stock Exchanges as per the Board resolution dated August 12, 2026.

5. During the quarter ended on June 30, 2026 the Company has issued & allotted 13,00,000 Equity Shares and 27,77,919 Warrants of Rs 10/- each at a premium of Rs. 171.71/- on Preferential basis to Promoters and Non-promoters.

Further, on July 11, 2026, the Share Allotment Committee of the Board of Directors converted 5,00,000 warrants into equity shares by the person belonging to Non-promoters and because of that paid up equity share capital of the Company has increased to 2,17,96,770 equity shares. Further as on August 12, 2026, 22,77,919 Warrants are pending for conversion.

6. On 30th October 2024, the Office of Foreign Assets Control (OFAC), U.S. Department of Treasury, designated the Company under executive order 14024 and included the Company’s name on the Specially Designated Nationals and Blocked Persons (SDN) list, citing allegations to export of Machinery classified under the Common High Priority Items List (CHPIL) to entities in Russia. The Company wishes to clarify that the above is OFAC’s allegation and the Company strongly contests the basis of such designation, upon becoming aware of the designation, the Company took immediate steps including:

Intimating the stock exchanges vide letter dated November 02, 2024, categorically stating that the Company was “totally unaware of any machines being sold or having dealt with any sanctioned entities or individuals.
The Company has engaged the USA based law firm (Blank Rome) for removal of the Company’s designation on the Specially Designated Nationals and Blocked Persons (SDN) List.

On June 6, 2025, OFAC's Reconsideration Team sent a questionnaire (the “First Questionnaire”) containing follow up questions related to LML’s Delisting Petition. On August 20, 2025, the company through Blank Rome submitted comprehensive narrative responses to the First Questionnaire.

On September 23, 2025, OFAC sent a follow-up questionnaire (the "Second Questionnaire"). On November 5, 2025, we submitted comprehensive responses to the Second Questionnaire.
Subsequently, The United States Department of the Treasury’s Office of Foreign Assets Control (OFAC) has delisted Lokesh Machines Limited from the Sanctions list vide letter dated June 30, 2026. Accordingly, all property and interests in property that had been blocked solely due to the designation are unblocked. Further, the Ministry of External Affairs, Government of India, has also confirmed the same vide its letter dated July 8, 2026.

Therefore, the proceedings relating to the Company’s designation stand concluded.

7. The financial results for the quarter ended June 30, 2026, 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: www.lokeshmachines.com.

8. We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on June 30, 2026.
9. 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		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
Whether results 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	4022.03	4022.03
2	Components Division	1555.37	1555.37
	Total Segment Revenue	5577.4	5577.4
	Less: Inter segment revenue	0	0
	Revenue from operations	5577.4	5577.4
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	515.05	515.05
2	Components Division	214.91	214.91
	Total Profit before tax	729.96	729.96
	i. Finance cost	464.82	464.82
	ii. Other Unallocable Expenditure net off Unallocable income	123.82	123.82
	Profit before tax	141.32	141.32
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	34007.67	34007.67
2	Components Division	19524.58	19524.58
	Total Segment Asset	53532.25	53532.25
	Un-allocable Assets	0	0
	Net Segment Asset	53532.25	53532.25
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	16618.99	16618.99
2	Components Division	10357.86	10357.86
	Total Segment Liabilities	26976.85	26976.85
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	26976.85	26976.85
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
Whether results are audited or unaudited		Unaudited	Unaudited
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	0.00	0.00
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	0.00	0.00
5	Total Other comprehensive income	0.00	0.00

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	06-05-2026
Amount Raised	7409.99
Report filed for Quarter ended	30-06-2026
Monitoring Agency	Not applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation	Not applicable
Comments of the Audit Committee after review	The Audit Committee reviewed and noted that during the quarter ended June 30, 2026, the Company allotted 13,00,000 Equity Shares at a price of Rs. 181.71/- per share (total consideration: Rs. 23,62,23,000/-) and 27,77,919 Warrants at a subscription price of Rs. 45.4275/- per warrant (being 25% of the total warrant price, amounting to Rs. 12,61,93,916/-). Furthermore, pursuant to applicable regulatory requirements, the Committee noted that there was no deviation or variation in the utilization of the funds raised vis-à-vis the objects stated in the offer document for the quarter ended June 30, 2026. As on June 30, 2026, 27,77,919 warrants are pending for conversion.
Comments of the auditors, if any

Signatory Details
Name of signatory	Valmeti Sudhakara Reddy
Designation of person	Chief Financial Officer
Place	Hyderabad
Date	12-08-2026

General information about company

Financial Results – Ind-AS

Text Block

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Other Comprehensive Income

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Signatory Details