BEML2024-01-012024-03-31 BEML2024-01-012024-03-31 BEML2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member BEML2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member BEML2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500048 BEML NOTLISTED BEML Limited Equity 2023-04-01 2024-03-31 2024-05-12 2024-05-06 INR Lakhs Yearly 14:54:00 17:05:00 2024-05-12 2024-05-12 true Cash Flow Indirect Statement on impact of audit qualification Single segment NA 2024-01-01 2024-03-31 Audited Consolidated 15136480000.00 46017000.00 15182497000.00 8443886000.00 0.00 -795248000.00 1967364000.00 107273000.00 166570000.00 1816610000.00 11706456000.00 3476041000.00 0.00 3476041000.00 779965000.00 128101000.00 908066000.00 0.00 2567975000.00 0.00 0.00 0.00 0.00 2567975000.00 216224000.00 2784199000.00 2784199000.00 0.00 416445000.00 10 61.66 61.66 0.00 0.00 61.66 61.66 0.00 0.35 0.33 1 The above results have been prepared in accordance with Ind AS, duly reviewed by the Audit Committee and approved by the Board of Directors at the Meetings held on 12.05.2024. 2 As required under SEBI regulations, a 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. 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. 5 The group has advanced Rs.7246.69 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%. As per the latest valuation report furnished by registered valuer, the fair value of MAMC assets is Rs. 20745 Lakhs and the company's share of 48% comes to Rs. 9958 Lakhs which is above the total advances paid to MAMC consortium. 6 The land is taken on lease from Urban development dept, Govt of West bengal for a period of 60 (sixty) years on 7th March 2011. This has been capitalised in the books of the company. As per Clause no 25 and other clauses in the lease deed with Govt of West Bengal, the company has to start the factory within two years from date of signing of lease deed. However, the company could not start the factory within the stipulated time. Hence the Govt. of West Bengal reserves the right to cancel the lease and take back the lease land. However there is no demand/notice from Govt of West Bengal in this regard till date. 7 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 BEML Midwest Ltd Rs. 542.25 lakhs have been fully provided for in the books of the group. 8 Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. 9 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. 10 Revenue from Operation includes Revenue from Sale of products and Services Rs. 396538 Lakhs (PY Rs. 379973 Lakhs) and Other operating revenue of Rs. 8894 Lakhs (PY Rs. 9922 Lakhs). 11 The Board of Directors had approved an Interim dividend of Rs 5 /- per equity Rs …/- per equity share for the year ended 31.03.2024, aggregating to Rs…./- per equity share. Single segment 2023-04-01 2024-03-31 Audited Consolidated 40543245000.00 422379000.00 40965624000.00 21474743000.00 0.00 -524227000.00 8222274000.00 390220000.00 638322000.00 6948045000.00 37149377000.00 3816247000.00 0.00 3816247000.00 1050518000.00 -52000000.00 998518000.00 0.00 2817729000.00 0.00 0.00 0.00 0.00 2817729000.00 63132000.00 2880861000.00 2880861000.00 0.00 416445000.00 10 26257630000.00 67.66 67.66 0.00 0.00 67.66 67.66 0.00 0.12 0.11 Other expenses 1816610000.00 Other expenses 6948045000.00 -4379000.00 4934597000.00 367094000.00 0.00 0.00 346742000.00 0.00 0.00 0.00 0.00 0.00 1469000.00 8856000.00 10325000.00 1134800000.00 1192241000.00 7985799000.00 22559038000.00 0.00 14391876000.00 80247000.00 8391000.00 43034000.00 6555915000.00 21079462000.00 1072283000.00 1756907000.00 46467690000.00 0.00 0.00 54453489000.00 417722000.00 26262009000.00 26679731000.00 26675352000.00 0.00 0.00 106173000.00 106173000.00 2369781000.00 0.00 0.00 6433918000.00 8909872000.00 605610000.00 7596182000.00 212552000.00 8414344000.00 6628037000.00 2754132000.00 1071753000.00 0.00 18868265000.00 0.00 0.00 27778137000.00 54453489000.00 390220000.00 -1944946000.00 -2024868000.00 0.00 148021000.00 -63144000.00 -149000.00 -408945000.00 0.00 813110000.00 0.00 2918658000.00 981167000.00 638322000.00 0.00 -92737000.00 -92185000.00 51185000.00 -3187000.00 0.00 0.00 25424000.00 0.00 0.00 0.00 0.00 0.00 -524155000.00 0.00 760944000.00 4577191000.00 0.00 0.00 0.00 0.00 0.00 4577191000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5457000.00 970787000.00 0.00 0.00 0.00 0.00 0.00 0.00 -1000.00 41175000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25424000.00 0.00 304252000.00 0.00 -676830000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 489657000.00 0.00 0.00 418144000.00 390219000.00 0.00 0.00 -1298020000.00 2602341000.00 0.00 2602341000.00 -3127704000.00 -525363000.00 -216224000.00 -63132000.00 0.00 0.00