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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	NA
Start date and time of board meeting	23-May-2025   10:15:00
End date and time of board meeting	23-May-2025   13:25:00
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	16525307000	40222227000
	Other income	38272000	237271000
	Total income	16563579000	40459498000
2	Expenses
(a)	Cost of materials consumed	7907960000	20359976000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	196087000	-212496000
(d)	Employee benefit expense	2046931000	8262078000
(e)	Finance costs	129299000	543108000
(f)	Depreciation, depletion and amortisation expense	185944000	713378000
(f)	Other Expenses
1	Other Expenses	2149227000	6755842000
	Total other expenses	2149227000	6755842000
	Total expenses	12615448000	36421886000
3	Total profit before exceptional items and tax	3948131000	4037612000
4	Exceptional items	0	0
5	Total profit before tax	3948131000	4037612000
6	Tax expense
7	Current tax	917938000	996306000
8	Deferred tax	154700000	116100000
9	Total tax expenses	1072638000	1112406000
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	2875493000	2925206000
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	2875493000	2925206000
17	Other comprehensive income net of taxes	79797000	23145000
18	Total Comprehensive Income for the period	2955290000	2948351000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2875652000	2925746000
	Total profit or loss, attributable to non-controlling interests	-159000	-159000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2955449000	2948891000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-159000	-540000
21	Details of equity share capital
	Paid-up equity share capital	416445000	416445000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		28451168000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	69.05	70.24
	Diluted earnings (loss) per share from continuing operations	69.05	70.24
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	69.05	70.24
	Diluted earnings (loss) per share from continuing and discontinued operations	69.05	70.24
24	Debt equity ratio	0.0008	0.0008
25	Debt service coverage ratio	0.3297	0.0975
26	Interest service coverage ratio	0.3153	0.0843
27	Disclosure of notes on financial results		1 The above results have been prepared in accordance with Ind AS, duly reviewed by the Audit Committee at the meeting held on 22.05.2025 and approved by the Board of Directors at the Meeting held on 23.05.2025. n n2 As required under SEBI regulations, an Annual review of the above financials was conducted by the Statutory Auditors and the Annual Review Report as duly placed before the aforesaid meeting of the Board is enclosed. n n3 Exemption has been granted by Ministry of Corporate Affairs (MCA) from publishing segment-wise information. n n4 The audited annual 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, M/s Vignyan Industries Ltd (VIL), a subsidiary of BEML is under voluntary liquidation. Movable assets have been disposed off and disposal of immovable assets land is in progress. n n5 The group has advanced Rs 7,375.60 Lakhs to the MAMC consortium formed along with Ms Coal India Ltd and M/s Damodar Valley Corporation for acquiring specified assets of Mining and Allied Machinery Corporation Ltd ,under liquidation. The company's share in the consortium is 48 percent. n n6 Ms BEML Midwest Ltd subsidiary JV company formed with Ms 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. n n7 Group has invested in System Testing and Research for Advanced Materials Foundations which has been incorporated as a Section 8 Company under the Companies Act, 2013 on 18 September 2024 and invested Rs 61.25 Lakhs i.e., 61,250 Equity Shares of Rs 100/- each towards 20 of the subscription shares in the Section 8 Company. Out of the 61,250 Equity Shares, 20,000 Equity Shares have been allotted to the Company. For 41,250 Equity Shares, allotment is pending and the same has been accounted as other non-current financial assets. n n8 Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. n n9 Figures of the fourth quarter are the balancing figures between the audited figures for the full financial year and the published figures upto the third quarter of the respective financial years. n n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5429762000
	Capital work-in-progress	1069859000
	Investment property	0
	Goodwill	0
	Other intangible assets	369340000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	58135000
	Trade receivables, non-current	0
	Loans, non-current	1618000
	Other non-current financial assets	13669000
	Total non-current financial assets	73422000
	Deferred tax assets (net)	1018700000
	Other non-current assets	772628000
	Total non-current assets	8733711000
2	Current assets
	Inventories	23793609000
	Current financial asset
	Current investments	0
	Trade receivables, current	16958781000
	Cash and cash equivalents	43789000
	Bank balance other than cash and cash equivalents	5847000
	Loans, current	86452000
	Other current financial assets	5184790000
	Total current financial assets	22279659000
	Current tax assets (net)	970968000
	Other current assets	2422765000
	Total current assets	49467001000
3	Non-current assets classified as held for sale	523700000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	58724412000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	417722000
	Other equity	28456087000
	Total equity attributable to owners of parent	28873809000
	Non controlling interest	-4919000
	Total equity	28868890000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	90717000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	11263000
	Total non-current financial liabilities	101980000
	Provisions, non-current	2685408000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	8394190000
	Total non-current liabilities	11181578000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2195608000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1724421000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5375138000
	Total Trade payable	7099559000
	Other current financial liabilities	1234720000
	Total current financial liabilities	10529887000
	Other current liabilities	4581926000
	Provisions, current	2586961000
	Current tax liabilities (Net)	975170000
	Deferred government grants, Current	0
	Total current liabilities	18673944000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	29855522000
	Total equity and liabilites	58724412000
	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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	106638000	30930000
	Total Amount of items that will not be reclassified to profit and loss	106638000	30930000
2	Income tax relating to items that will not be reclassified to profit or loss	26841000	7785000
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	79797000	23145000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4037612000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			543108000
	Adjustments for decrease (increase) in inventories			-1234571000
	Adjustments for decrease (increase) in trade receivables, current			-2566911000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-564544000
	Adjustments for decrease (increase) in other non-current assets			110913000
	Adjustments for other financial assets, non-current			-4962000
	Adjustments for other financial assets, current			1327710000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-496624000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2046110000
	Adjustments for increase (decrease) in other non-current liabilities			1960270000
	Adjustments for depreciation and amortisation expense			713378000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-167171000
	Adjustments for provisions, non-current			315627000
	Adjustments for other financial liabilities, current			1033151000
	Adjustments for other financial liabilities, non-current			-4192000
	Adjustments for unrealised foreign exchange losses gains			-26713000
	Adjustments for dividend income			0
	Adjustments for interest income			11790000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			30930000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			98900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-989601000
	Net cash flows from (used in) operations			3048011000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1216774000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1831237000
	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			58131000
	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			26485000
	Purchase of property, plant and equipment			1810486000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			123194000
	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			11790000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-98865000
	Net cash flows from (used in) investing activities	-2052401000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			851202000
	Interest paid			543108000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1394310000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1615474000
	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			-1615474000
	Cash and cash equivalents cash flow statement at beginning of period			-525363000
	Cash and cash equivalents cash flow statement at end of period			-2140837000