Integrated Filing — IndAS



General information about company

Scrip Code 500048
NSE Symbol BEML
MSEI Symbol NOTLISTED
ISIN INE258A01016
Name of company BEML 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
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 Single segment
Description of single segment NA
Start date and time of board meeting 06-02-2026   11:00:00
End date and time of board meeting 06-02-2026   14:05:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,08,327.12 2,55,635.29
Other income 386.06 1,947.11
Total income 1,08,713.18 2,57,582.40
2 Expenses
(a) Cost of materials consumed 55,919.39 1,40,833.48
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,258.20 (7,812.41)
(d) Employee benefit expense 22,258.23 63,540.27
(e) Finance costs 1,160.79 3,132.20
(f) Depreciation, depletion and amortisation expense 2,124.34 6,101.35
(f) Other Expenses
1 Other Expenses 25,532.88 56,326.31
Total other expenses 25,532.88 56,326.31
Total expenses 1,11,253.83 2,62,121.20
3 Total profit before exceptional items and tax (2,540.65) (4,538.80)
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,540.65) (4,538.80)
6 Tax expense
7 Current tax 858.99 1,619.16
8 Deferred tax (1,162.00) (2,312.00)
9 Total tax expenses (303.01) (692.84)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (2,237.64) (3,845.96)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (2,237.64) (3,845.96)
17 Other comprehensive income net of taxes (77.75) (712.53)
18 Total Comprehensive Income for the period (2,315.39) (4,558.49)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (2,238.83) (3,823.33)
Total profit or loss, attributable to non-controlling interests 1.19 (22.62)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (2,316.58) (4,535.87)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1.19 (22.62)
21 Details of equity share capital
Paid-up equity share capital 4,164.45 4,164.45
Face value of equity share capital 5 5
27 Details of debt securities
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 -2.69 -4.62
Diluted earnings (loss) per share from continuing operations -2.69 -4.62
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 -2.69 -4.62
Diluted earnings (loss) per share from continuing and discontinued operations -2.69 -4.62
24 Debt equity ratio 0.3400 0.3400
25 Debt service coverage ratio 0.6400 1.500
26 Interest service coverage ratio -1.1900 -0.4500
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above results have been prepared in accordance with Ind AS, duly reviewed by the Audit Committee at the meeting held on 05.02.2026 and approved by the Board of Directors at the Meeting held on 06.02.2026. 2.As required under SEBI regulations, a Limited review of the above financials was conducted by the Statutory Auditors and the Limited Review Report as duly placed before the aforesaid meeting of the Board is enclosed. 3.Exemption has been granted by Ministry of Corporate Affairs (MCA) from publishing segment-wise information. 4.The unaudited results of subsidiary companies viz. Vignyan Industries Ltd. (96.56% shareholding) and MAMC Industries Ltd (100% shareholding) are included in consolidated financial results on a line to line basis as prescribed under Ind AS 110 - Consolidated Financial Statements. As per CCEA approval dated 8th September 2021, voluntary liquidation M/s Vignyan Industries Ltd, a subsidiary of BEML is under process. 5.The group has advanced Rs 7,421.86 Lakhs to the MAMC consortium formed along with M/s Coal India Ltd(CIL) and M/s Damodar Valley Corporation (DVC) for acquiring specified assets of Mining & Allied Machinery Corporation Ltd (MAMC) (under liquidation). The company's share in the consortium is 48%. 6.M/s BEML Midwest Ltd subsidiary JV company formed with M/s Midwest Granite Pvt. Ltd has not prepared its Financial Statements as the company is under liquidation vide order dated 20.10.2023 of the Honourable Hyderabad bench of National Company Law Tribunal. The investments in BEML Midwest Ltd Rs 542.25 lakhs have been fully provided for in the books of the group. 7.On November 21, 2025, Government of India notified four Labour Codes - Code on Wages, 2019, Industrial Relations Code, 2020, Code on Social Security, 2020, and Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The group has assessed and provided for an amount of Rs 78 lakhs as Gratuity liability to Fixed Term employees as per the Labour Codes, 2025 in the reporting period.The group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 8.The group has invested in M/s Communication (Defence) Testing Foundation, M/s Systems Testing and Research for Advanced Materials Foundation and M/s Unmanned Aerial Systems Testing Foundation which are not for profit companies registered under Section 8 of the Companies Act, 2013. Though these entities are associates, these entities have not been considered for consolidation in the consolidated financial statements, as the holding company does not exercise control over these entities nor does it have rights to variable returns from its involvement, other than the equity investment. 9.Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. 10.The Board of Directors has approved an Interim Dividend of Rs. 2.50 per equity share.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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

Amount in (Lakhs)

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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re measurement of defined benefit (liability)/asset (317.42) (952.20)
Total Amount of items that will not be reclassified to profit and loss (317.42) (952.20)
2 Income tax relating to items that will not be reclassified to profit or loss (239.67) (239.67)
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 (77.75) (712.53)