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		12-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		05-08-2025
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		12-08-2025 13:00
End date and time of board meeting		12-08-2025 16:40
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		2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	During the quarter ended on June 30, 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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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	4804.71	4804.71
	Other income	27.66	27.66
	Total income	4832.37	4832.37
2	Expenses
(a)	Cost of materials consumed	2269.66	2269.66
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	20.85	20.85
(d)	Employee benefit expense	955.03	955.03
(e)	Finance costs	439.63	439.63
(f)	Depreciation, depletion and amortisation expense	377.41	377.41
(g)	Other Expenses
1	Other Manufacturing Expenses	781.41	781.41
2	Less: Captive Consumption	-83.47	-83.47
	Total other expenses	697.94	697.94
	Total expenses	4760.52	4760.52
3	Total profit before exceptional items and tax	71.85	71.85
4	Exceptional items	0	0
5	Total profit before tax	71.85	71.85
6	Tax expense
7	Current tax	1	1
8	Deferred tax	25.3	25.3
9	Total tax expenses	26.3	26.3
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	45.55	45.55
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	45.55	45.55
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	45.55	45.55
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	1975.34	1975.34
	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	0.23	0.23
	Diluted earnings (loss) per share from continuing operations	0.23	0.23
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	0.23	0.23
	Diluted earnings (loss) per share from continuing and discontinued operations	0.23	0.23
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, 2025. Statutory auditors have carried out their limited review for the quarter ending June 30, 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 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.

4. During the financial year ending 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.

During the financial ended on March 31, 2024, the company has 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.

Further, during the financial year ended on March 31, 2025, 8,53,562 warrants have been converted into equity shares by the members of promoters/promoters group and because of that paid up equity share capital of the Company has increased by 8,53,562 equity shares as compared to the previous financial year.

Furthermore, during the current quarter ending on June 30, 2025, 4,03,040 warrants have been converted into equity shares by the members of promoters/promoters group and because of that paid-up equity share capital of the Company has increased by 4,03,040 equity shares as compared to the previous quarter. Further, as on June 30, 2025, 2,43,398 warrants pending for conversion.

5. 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).

6. The financial results for the quarter ending June 30, 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.

7. We confirm that the Company has no subsidiary(ies)/associate(s)/joint venture company(ies), as on June 30, 2025.

8. 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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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	4636.43	4636.43
2	Companents Division	195.94	195.94
	Total Segment Revenue	4832.37	4832.37
	Less: Inter segment revenue	0	0
	Revenue from operations	4832.37	4832.37
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Machinery Division	618.64	618.64
2	Companents Division	10.52	10.52
	Total Profit before tax	629.16	629.16
	i. Finance cost	439.63	439.63
	ii. Other Unallocable Expenditure net off Unallocable income	117.68	117.68
	Profit before tax	71.85	71.85
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Machinery Division	28566.05	28566.05
2	Companents Division	15766.09	15766.09
	Total Segment Asset	44332.14	44332.14
	Un-allocable Assets	0	0
	Net Segment Asset	44332.14	44332.14
4	Segment Liabilities
	Segment Liabilities
1	Machinery Division	13109.53	13109.53
2	Companents Division	8715.73	8715.73
	Total Segment Liabilities	21825.26	21825.26
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	21825.26	21825.26
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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	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	08-01-2024
Amount Raised	14.59
Report filed for Quarter ended	30-06-2025
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
Comments of the Audit Committee after review	The Audit committee noted that there are no deviations.
Comments of the auditors, if any

Signatory Details
Name of signatory	Valmeti Sudhakara Reddy
Designation of person	Chief Financial Officer
Place	Hyderabad
Date	12-08-2025

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising	Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	11-01-2024
Amount Raised	36.48
Report filed for Quarter ended	30-06-2025
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
Comments of the Audit Committee after review	The Audit committee noted that there are no deviations and total issue size is Rs. 36,48,75,000/-. Furthermore, as on June 30, 2025, the company has received 25% of the issue size i.e., Rs. 9,12,18,750/- (Rs. 60.8125/warrant for 15,00,000 warrants), as upfront consideration/subscription amount. Apart from above, during the quarter ended on June 30, 2025, 4,03,040 warrants were converted into 4,03,040 equity shares upon receipt of Rs. 7,35,29,610/- (being 75% of the issue price (Rs. 243.25/- per warrants) i.e., Rs. 182.4375/warrant for 15,00,000 warrants). As on June 30, 2025, 2,43,398 warrants are pending for conversion out of total 15,00,000 warrants issued.
Comments of the auditors, if any

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

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)