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	Standalone
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-23
Indicate Company website link for updated RPT policy of the Company	https://www.bemlindia.in/investors/
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
not applicable n

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	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	16525307000	40222227000
	Other income	41353000	249099000
	Total income	16566660000	40471326000
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	185718000	712477000
(f)	Other Expenses
1	Other Expenses	2147658000	6751920000
	Total other expenses	2147658000	6751920000
	Total expenses	12613653000	36417063000
3	Total profit before exceptional items and tax	3953007000	4054263000
4	Exceptional items	0	0
5	Total profit before tax	3953007000	4054263000
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	2880369000	2941857000
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	2880369000	2941857000
17	Other comprehensive income net of taxes	79797000	23145000
18	Total Comprehensive Income for the period	2960166000	2965002000
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	416445000	416445000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		28121880000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	69.17	70.64
	Diluted earnings (loss) per share from continuing operations	69.17	70.64
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	69.17	70.64
	Diluted earnings (loss) per share from continuing and discontinued operations	69.17	70.64
24	Debt equity ratio	0.0008	0.0008
25	Debt service coverage ratio	0.3301	0.0978
26	Interest service coverage ratio	0.3157	0.0846
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 As per CCEA approval dated 8th September 2021, Ms Vignyan Industries Ltd, a subsidiary of BEML is under voluntary liquidation. Movable assets have been disposed off and disposal of immovable assets is in progress. n n5 The company has advanced Rs 7,375.60 Lakhs to the MAMC consortium formed along with Ms Coal India Ltd and Ms Damodar Valley Corporation for acquiring specified assets of Mining & Allied Machinery Corporation Ltd. under liquidation. The company's share in the consortium is 48%. Further, a subsidiary company MAMC Industries Ltd was formed & incorporated for the intended JV formation. The company has advanced Rs 605.38 Lakhs on account of MIL. n n6 The Company 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 percent 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 n7 Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. n n8 Figures of the fourth quarter are the balancing figures between the audited figures for the full financial year and the published figures up to the third quarter of the respective financial years. n 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	5388471000
	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	83895000
	Trade receivables, non-current	0
	Loans, non-current	1618000
	Other non-current financial assets	13669000
	Total non-current financial assets	99182000
	Deferred tax assets (net)	1018700000
	Other non-current assets	833166000
	Total non-current assets	8778718000
2	Current assets
	Inventories	23793609000
	Current financial asset
	Current investments	0
	Trade receivables, current	16958781000
	Cash and cash equivalents	43761000
	Bank balance other than cash and cash equivalents	5809000
	Loans, current	234502000
	Other current financial assets	5184790000
	Total current financial assets	22427643000
	Current tax assets (net)	970651000
	Other current assets	2422325000
	Total current assets	49614228000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	58392946000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	417722000
	Other equity	28121880000
	Total equity attributable to owners of parent	28539602000
	Non controlling interest
	Total equity	28539602000
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	2195335000
	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	5373638000
	Total Trade payable	7098059000
	Other current financial liabilities	1234646000
	Total current financial liabilities	10528040000
	Other current liabilities	4581595000
	Provisions, current	2586961000
	Current tax liabilities (Net)	975170000
	Deferred government grants, Current	0
	Total current liabilities	18671766000
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	29853344000
	Total equity and liabilites	58392946000
	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		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

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	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	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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4054263000
	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			-564108000
	Adjustments for decrease (increase) in other non-current assets			110876000
	Adjustments for other financial assets, non-current			-4962000
	Adjustments for other financial assets, current			1314236000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-497262000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2046145000
	Adjustments for increase (decrease) in other non-current liabilities			1960272000
	Adjustments for depreciation and amortisation expense			712477000
	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			1033131000
	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			23621000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1114999000
	Net cash flows from (used in) operations			2939264000
	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			1722490000
	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			26486000
	Purchase of property, plant and equipment			1810485000
	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			23621000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1941703000
	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			852965000
	Interest paid			543108000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1396073000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1615286000
	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			-1615286000
	Cash and cash equivalents cash flow statement at beginning of period			-525578000
	Cash and cash equivalents cash flow statement at end of period			-2140864000