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	01-04-2022
Date of end of financial year	31-03-2023
Date of board meeting when results were approved	26-05-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-05-2023
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	26-05-2023 12:30
End date and time of board meeting	26-05-2023 16:30
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	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	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
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	6700.13	24030.24
	Other income	61.84	420.82
	Total income	6761.97	24451.06
2	Expenses
(a)	Cost of materials consumed	4051.06	14641.362
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-472.09	-989.884
(d)	Employee benefit expense	1231.72	4620.154
(e)	Finance costs	249.04	1074.369
(f)	Depreciation, depletion and amortisation expense	234.83	908.451
(f)	Other Expenses
1	Manufacturing Expenses	1553.96	4350.73
2	Less: Captive Connsumption	-578.28	-1445.628
10
	Total other expenses	975.68	2905.102
	Total expenses	6270.24	23159.554

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	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
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	491.73	1291.506
4	Exceptional items	0	159.141
5	Total profit before tax	491.73	1450.647
7	Tax expense
8	Current tax	0.21	287.884
9	Deferred tax	195.41	195.412
10	Total tax expenses	195.62	483.296
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	296.11	967.351
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	296.11	967.351

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	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
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	4.29	4.29
	Total Amount of items that will not be reclassified to profit and loss	4.29	4.29
2	Income tax relating to items that will not be reclassified to profit or loss	-1.25	-1.25
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	5.54	5.54

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	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
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	301.65	972.891
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		14107.81
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.65	5.41
	Diluted earnings (loss) per share from continuing operations	1.65	5.41
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	1.65	5.41
	Diluted earnings (loss) per share from continuing and discontinued operations	1.65	5.41
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		01-04-2022
Date of end of reporting period		31-03-2023
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	11820.93
	Capital work-in-progress	1515.73
	Investment property	0
	Goodwill	0
	Other intangible assets	30.14
	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	140
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	174.77
	Total non-current financial assets	314.77
	Deferred tax assets (net)	0
	Other non-current assets	1271
	Total non-current assets	15004.44
2	Current assets
	Inventories	11229.97
	Current financial asset
	Current investments	0
	Trade receivables, current	4081.57
	Cash and cash equivalents	21.81
	Bank balance other than cash and cash equivalents	672.14
	Loans, current	0
	Other current financial assets	120.47
	Total current financial assets	4895.99
	Current tax assets (net)	228.1
	Other current assets	1281.45
	Total current assets	17635.51

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		31-03-2023
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	32639.95
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	1789.68
	Other equity	14107.81
	Total equity attributable to owners of parent	15897.49
	Non controlling interest
	Total equity	15897.49
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2058.54
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	2058.54
	Provisions, non-current	454.79
	Deferred tax liabilities (net)	924.88
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3438.21
	Current liabilities
	Current financial liabilities
	Borrowings, current	6749.98
	Trade payables, current	2957.78
	Other current financial liabilities	270.41
	Total current financial liabilities	9978.17
	Other current liabilities	3326.08
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	13304.25
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	16742.46
	Total equity and liabilites	32639.95
	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		01-01-2023	01-04-2022
Date of end of reporting period		31-03-2023	31-03-2023
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	4030.56	13739.61
2	Companents Division	2669.57	10290.63
	Total Segment Revenue	6700.13	24030.24
	Less: Inter segment revenue	0	0
	Revenue from operations	6700.13	24030.24
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	832.31	2357.12
2	Companents Division	332.04	1258.67
	Total Profit before tax	1164.35	3615.79
	i. Finance cost	249.04	1074.37
	ii. Other Unallocable Expenditure net off Unallocable income	423.58	1090.77
	Profit before tax	491.73	1450.65
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	22367.66	22367.66
2	Companents Division	10272.29	10272.29
	Total Segment Asset	32639.95	32639.95
	Un-allocable Assets
	Net Segment Asset	32639.95	32639.95
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	12000.01	12000.01
2	Companents Division	4742.45	4742.45
	Total Segment Liabilities	16742.46	16742.46
	Un-allocable Liabilities
	Net Segment Liabilities	16742.46	16742.46
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2022
B	Date of end of reporting period	31-03-2023
C	Whether results are audited or unaudited	Audited
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	1450.647
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	1074.37
	Adjustments for decrease (increase) in inventories	-1402.33
	Adjustments for decrease (increase) in trade receivables, current	-146.41
	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	1918.19
	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	908.45
	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	352.32
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	10
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	9.36
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	4.29
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	2023.6
	Net cash flows from (used in) operations	3474.247
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	310.9
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	3163.347
	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	10.27
	Purchase of property, plant and equipment	2355.73
	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	314.72
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-169.41
	Net cash flows from (used in) investing activities	-2200.15
	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	116.16
	Repayments of borrowings	0
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	0.85
	Interest paid	1074.37
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-959.06
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	4.137
	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	4.137
	Cash and cash equivalents cash flow statement at beginning of period	17.67
	Cash and cash equivalents cash flow statement at end of period	21.807