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		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		02-02-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Third 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		Unaudited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		13-02-2026 11:30
End date and time of board meeting		13-02-2026 16:30
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
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?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	During the quarter ended on December 31, 2025, 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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	5073.04	14920.78
	Other income	15.68	63.92
	Total income	5088.72	14984.7
2	Expenses
(a)	Cost of materials consumed	3261	8259.93
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1128.42	-1790.92
(d)	Employee benefit expense	1112.12	3221.63
(e)	Finance costs	475.26	1415.99
(f)	Depreciation, depletion and amortisation expense	399.96	1168.84
(g)	Other Expenses
1	Other Expenses	875.31	2609.22
2	Less : Sales Captive Consumption	0	-154.72
	Total other expenses	875.31	2454.5
	Total expenses	4995.23	14729.97
3	Total profit before exceptional items and tax	93.49	254.73
4	Exceptional items	0	0
5	Total profit before tax	93.49	254.73
6	Tax expense
7	Current tax	0	0
8	Deferred tax	30.9	83.97
9	Total tax expenses	30.9	83.97
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	62.59	170.76
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	62.59	170.76
17	Other comprehensive income net of taxes	16.33	16.33
18	Total Comprehensive Income for the period	78.92	187.09
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	1999.68	1999.68
	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	0.31	0.86
	Diluted earnings (loss) per share from continuing operations	0.31	0.86
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	0.31	0.86
	Diluted earnings (loss) per share from continuing and discontinued operations	0.31	0.86
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)

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Textual Information(4)

S. No. Notes: -
1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 13, 2026. Statutory auditors have carried out their limited review for the quarter ending December 31, 2025, 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 Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020. the! Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Codes"). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment.
4. The figures for the quarter ended March 31, 2025, 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.
5. Shri. Mullapudi Lokeswara Rao, Managing Director of the Company is authorized to sign and submit the financial results to the Stock Exchanges as per the Board resolution dated February 13, 2026.
6. The Company soon after becoming aware that its name was featured in the sanctions list of the United States Department of Treasury published on October 30, 2024, informed the Stock Exchanges vide letter dated November 02, 2024, stating that the company is not aware of any machines being sold or having dealt with any sanctioned entities or individuals, which lead to the inclusion of Company’s name in the list. Furthermore, due to OFAC Sanctions, during the period starting from October 30, 2024, the Company was unable to enter into any foreign currency transactions.

Further, the Company is in the process of getting its name removed from the sanction list of the United State Department of Treasury for which the Company through a US based law firm filed an application before Office of Foreign Assets Control, U.S. Department of the Treasury (“OFAC”) for expedited removal/reconsideration of Designation on the list of Specially Designated Nationals and Blocked Persons on January 31, 2025 (EST) and had also intimated to the Stock Exchanges vide letter dated February 01,
2025 (IST).
7. The financial results for the quarter ending December 31, 2025, 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 December 31, 2025.
9. Previous figures have been regrouped/rearranged wherever necessary.
For and on behalf of the Board of Directors

Mullapudi Lokeswara Rao
Place: Hyderabad Managing Director
Date: February 13, 2026 DIN: 00989447

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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	4681.72	14216.01
2	Components Division	407	768.69
	Total Segment Revenue	5088.72	14984.7
	Less: Inter segment revenue	0	0
	Revenue from operations	5088.72	14984.7
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	658.98	2080.71
2	Components Division	8.26	24.86
	Total Profit before tax	667.24	2105.57
	i. Finance cost	475.26	1415.99
	ii. Other Unallocable Expenditure net off Unallocable income	98.49	434.85
	Profit before tax	93.49	254.73
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	29978.4	29978.4
2	Components Division	17874.86	17874.86
	Total Segment Asset	47853.26	47853.26
	Un-allocable Assets	0	0
	Net Segment Asset	47853.26	47853.26
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	14779.26	14779.26
2	Components Division	10425.59	10425.59
	Total Segment Liabilities	25204.85	25204.85
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	25204.85	25204.85
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	-16.33	-16.33
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	16.33	16.33

General information about company

Financial Results – Ind-AS

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

Other Comprehensive Income