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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results have been prepared in accordance with Ind AS, duly reviewed and recommended by the Audit Committee in its meeting held on 09.11.2023 and approved by the Board of Directors at the Meeting held on 09.11.2023.      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, 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. The Land parcels in VIL have been valued based on the reserve price fixed by M/s NBCC India Ltd.      5. The group has advanced Rs. 7229.99 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 &amp; Allied Machinery Corporation Ltd. (MAMC) (under liquidation.) The company's share in the consortium is 48% The process of valuation of assets of MAMC Ltd is in progress. The group does not foresee any impairment on the advances made towards the same.      6. M/s BEML Midwest Ltd subsidiary JV company formed with M/s Midwest Granite Pvt. Ltd has not prepared its Financial Statements due to litigation pending with National Company Law Tribunal. Hence the Consolidated Financial Statements do not include those related to the JV. The investments in the BEML Midwest Ltd Rs. 542.25 lakhs have been fully provided for in the books of the group.      7. Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures.      8. Revenue from Operation includes Revenue from Sale of products and Services Rs. 147798 Lakhs (PY Rs. 146486 Lakhs) and Other operating revenue of Rs. 1573 Lakhs (PY Rs. 919 Lakhs).</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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