BHEL2024-07-012024-09-30 BHEL2024-07-012024-09-30 BHEL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member BHEL2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member BHEL2024-09-30 BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member BHEL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member BHEL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member BHEL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member BHEL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member BHEL2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member BHEL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member BHEL2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500103 BHEL NOTLISTED Bharat Heavy Electricals Limited Equity 2024-04-01 2025-03-31 2024-10-28 2024-10-14 INR Crores Half yearly 13:40:00 14:15:00 2024-10-28 2024-10-28 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 65841000000.00 1112700000.00 66953700000.00 47886800000.00 0.00 -3585500000.00 14671700000.00 2013800000.00 600900000.00 4118000000.00 65705700000.00 1248000000.00 0.00 1248000000.00 95400000.00 257300000.00 352700000.00 0.00 895300000.00 0.00 0.00 0.00 166200000.00 1061500000.00 -237900000.00 823600000.00 823600000.00 0.00 6964100000.00 2 0.30 0.30 0.00 0.00 0.30 0.30 0.00 0.00 0.00 1. The figures have been regrouped/rearranged, wherever considered necessary to conform to the current period's classification. 2. The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 28.10.2024 3. The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended. 4. The financials for the Half Year ended 30.09.2023 have been restated in line with the change in accounting policy by the company in FY 2023-24 with respect to factoring time value of money while calculating Expected Credit Losses in respect of Contract Assets. Impact of the adjustment for Q2/23-24 is reduction in other expenses (Provisions & write off) by Rs. 234.00 Cr and increase in Tax expenses (Deferred tax) by Rs. 58.89 Cr and upto Q2/23-24 reduction by Rs. 420.00 Cr and increase by Rs. 105.71 Cr, respectively. 5. Trade receivables includes overdue amount of Rs 211 Cr (USD 25.5 million) from customer STPG (formerly NEC Sudan), stuck on account of civil war, which has been considered good and not provided for as approved by the Board. 6. Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements ) Regulations ,2015 are enclosed at Annexure A. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 120690200000.00 2081300000.00 122771500000.00 85137600000.00 0.00 -2060600000.00 29020300000.00 3631200000.00 1190600000.00 7536400000.00 124455500000.00 -1684000000.00 0.00 -1684000000.00 124500000.00 -447700000.00 -323200000.00 0.00 -1360800000.00 0.00 0.00 0.00 308300000.00 -1052500000.00 -473900000.00 -1526400000.00 -1526400000.00 0.00 6964100000.00 2 0.30 0.30 0.00 0.00 0.30 0.30 0.00 0.00 0.00 Other expenses 4118000000.00 Other expenses 7536400000.00 24810900000.00 3108200000.00 0.00 0.00 631500000.00 263200000.00 0.00 2653600000.00 11900000.00 25527300000.00 0.00 1668800000.00 27208000000.00 42620600000.00 144989800000.00 246285800000.00 81613000000.00 0.00 64927400000.00 7209300000.00 43838300000.00 0.00 2916700000.00 118891700000.00 1846200000.00 169288400000.00 371639300000.00 0.00 0.00 617925100000.00 6964100000.00 235025600000.00 241989700000.00 241989700000.00 370900000.00 18853000000.00 3926000000.00 23149900000.00 21056800000.00 0.00 0.00 62075800000.00 106282500000.00 90905700000.00 87974000000.00 13048300000.00 191928000000.00 47159100000.00 30565800000.00 0.00 0.00 269652900000.00 0.00 0.00 375935400000.00 617925100000.00 1. The figures have been regrouped/rearranged, wherever considered necessary to conform to the current period's classification. 2. The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 28.10.2024 3. The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended. 4. The financials for the Half Year ended 30.09.2023 have been restated in line with the change in accounting policy by the company in FY 2023-24 with respect to factoring time value of money while calculating Expected Credit Losses in respect of Contract Assets. Impact of the adjustment for Q2/23-24 is reduction in other expenses (Provisions & write off) by Rs. 234.00 Cr and increase in Tax expenses (Deferred tax) by Rs. 58.89 Cr and upto Q2/23-24 reduction by Rs. 420.00 Cr and increase by Rs. 105.71 Cr, respectively. 5. Trade receivables includes overdue amount of Rs 211 Cr (USD 25.5 million) from customer STPG (formerly NEC Sudan), stuck on account of civil war, which has been considered good and not provided for as approved by the Board. 6. Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements ) Regulations ,2015 are enclosed at Annexure A. Industry 15558200000.00 Power 50282800000.00 Industry 29126400000.00 Power 91563800000.00 65841000000.00 120690200000.00 0.00 0.00 65841000000.00 120690200000.00 Industry 2164200000.00 Power 3372700000.00 Industry 2797600000.00 Power 2833000000.00 5536900000.00 5630600000.00 2013800000.00 3631200000.00 2108900000.00 1. The figures have been regrouped/rearranged, wherever considered necessary to conform to the current period's classification. 2. The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 28.10.2024 3. The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended. 4. The financials for the Half Year ended 30.09.2023 have been restated in line with the change in accounting policy by the company in FY 2023-24 with respect to factoring time value of money while calculating Expected Credit Losses in respect of Contract Assets. Impact of the adjustment for Q2/23-24 is reduction in other expenses (Provisions & write off) by Rs. 234.00 Cr and increase in Tax expenses (Deferred tax) by Rs. 58.89 Cr and upto Q2/23-24 reduction by Rs. 420.00 Cr and increase by Rs. 105.71 Cr, respectively. 5. Trade receivables includes overdue amount of Rs 211 Cr (USD 25.5 million) from customer STPG (formerly NEC Sudan), stuck on account of civil war, which has been considered good and not provided for as approved by the Board. 6. Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements ) Regulations ,2015 are enclosed at Annexure A. 3375100000.00 1414200000.00 -1375700000.00 Industry 88631600000.00 Power 426309900000.00 514941500000.00 102983600000.00 617925100000.00 Industry 64232100000.00 Power 230751000000.00 294983100000.00 80952300000.00 375935400000.00 3631200000.00 -9253200000.00 -18553300000.00 9095100000.00 -5466500000.00 -11408100000.00 -392200000.00 518500000.00 0.00 2305800000.00 -4074600000.00 6489700000.00 21109100000.00 1190600000.00 0.00 7383100000.00 -6096300000.00 -1884900000.00 -152700000.00 -866600000.00 0.00 1895600000.00 0.00 0.00 0.00 -61800000.00 0.00 -38900000.00 0.00 -8421600000.00 -10105600000.00 0.00 0.00 0.00 -406900000.00 0.00 -9698700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53600000.00 860000000.00 8200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 202300000.00 1786200000.00 0.00 -781500000.00 0.00 408800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2566500000.00 0.00 0.00 132400000.00 869500000.00 3415800000.00 0.00 0.00 -1851200000.00 -11141100000.00 0.00 -11141100000.00 18350400000.00 7209300000.00 -317900000.00 -633300000.00 -80000000.00 -159400000.00 0.00 0.00