| Scrip Code | 500048 |
|---|---|
| NSE Symbol | BEML |
| MSEI Symbol | NOTLISTED |
| ISIN | INE258A01024 |
| Name of company | BEML 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 | 07-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 31-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | 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 | Single segment |
| Description of single segment | NA |
| Start date and time of board meeting | 07-08-2026 09:30:00 |
| End date and time of board meeting | 07-08-2026 12:00:00 |
| 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? | 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 |
| NA | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 81,962.12 | 81,962.12 | |
| Other income | 113.55 | 113.55 | |
| Total income | 82,075.67 | 82,075.67 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 42,863.73 | 42,863.73 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,794.88 | 2,794.88 |
| (d) | Employee benefit expense | 20,263.02 | 20,263.02 |
| (e) | Finance costs | 1,386.59 | 1,386.59 |
| (f) | Depreciation, depletion and amortisation expense | 2,336.31 | 2,336.31 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 15,827.55 | 15,827.55 |
| Total other expenses | 15,827.55 | 15,827.55 | |
| Total expenses | 85,472.08 | 85,472.08 | |
| 3 | Total profit before exceptional items and tax | (3,396.41) | (3,396.41) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (3,396.41) | (3,396.41) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (670.00) | (670.00) |
| 9 | Total tax expenses | (670.00) | (670.00) |
| 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 | (2,726.41) | (2,726.41) |
| 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 | (2,726.41) | (2,726.41) |
| 17 | Other comprehensive income net of taxes | (163.86) | (163.86) |
| 18 | Total Comprehensive Income for the period | (2,890.27) | (2,890.27) |
| 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 | 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 | -3.27 | -3.27 | |
| Diluted earnings (loss) per share from continuing operations | -3.27 | -3.27 | |
| 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 | -3.27 | -3.27 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -3.27 | -3.27 | |
| 24 | Debt equity ratio | 0.1900 | 0.1900 |
| 25 | Debt service coverage ratio | 0.2400 | 0.2400 |
| 26 | Interest service coverage ratio | -1.4500 | -1.4500 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | EPS for quarter ended 30th June 2025 has been shown as uploaded in stock exchange last year. Considering the split of shares on 03.11.2025 adjusted EPS for quarter ended 30th June 2025 is Rs (7.68). 1. As currently there are no independent directors on the Board of BEML, the Audit Committee has not been constituted. The results have been prepared in accordance with Ind AS, which was duly reviewed and recommended by the Committee of Functional Directors at the meeting held on 06.08.2026 and approved by the Board of Directors at the Meeting held on 07.08.2026. 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. As per CCEA approval dated 8th September 2021, voluntary liquidation of M/s Vignyan Industries Ltd, a subsidiary of BEML is under process. 5. The company has advanced Rs 7,467.50 Lakhs to 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%. Further, a subsidiary company MAMC Industries Ltd (MIL) was formed & incorporated for the intended JV formation. The company has advanced Rs 624.01 Lakhs on account of MIL. 6. The figures for the quarter ended March are the balancing figures between the audited figures for the full financial year and the published figures upto the third quarter of the financial year. 7. Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| 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 | |||||||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Re - measurement of defined benefit (liability) / asset | (163.86) | (163.86) |
| Total Amount of items that will not be reclassified to profit and loss | (163.86) | ||
| 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 | (163.86) | (163.86) |