BEML2024-07-012024-09-30 BEML2024-07-012024-09-30 BEML2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member BEML2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member BEML2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500048 BEML NOTLISTED BEML Limited Equity 2024-04-01 2025-03-31 2024-11-11 2024-10-30 INR Lakhs Half yearly 10:00:00 13:15:00 2024-11-11 2024-11-11 true Cash Flow Indirect Not applicable Single segment NA 2024-07-01 2024-09-30 Unaudited Consolidated 8598447000.00 148579000.00 8747027000.00 4736048000.00 0.00 -459487000.00 2012545000.00 157573000.00 173077000.00 1579808000.00 8199563000.00 547464000.00 0.00 547464000.00 28922000.00 8200000.00 37122000.00 0.00 510342000.00 0.00 0.00 0.00 0.00 510342000.00 -29039000.00 481303000.00 510463000.00 -121000.00 481424000.00 -121000.00 416445000.00 10 12.26 12.26 0.00 0.00 12.26 12.26 0.00 0.06 0.04 1. The above results have been prepared in accordance with Ind AS, duly reviewed by the Audit Committee at the meeting held on 10.11.2024 and approved by the Board of Directors at the Meeting held on 11.11.2024. 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. The unaudited quarterly 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. 5. The group has advanced Rs 7,325.37 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 21795 Lakhs and the company's share of 48% comes to Rs 10462 Lakhs which is above the total advances paid to MAMC consortium. 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 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. Group has invested an amount of Rs. 261.31 lakhs in M/s Communication (Defence) Testing Foundation, a Section 8 company formed on 31.05.2024 (which is yet to commence its business) between BEL, BEML, HAL and AWEIL with BEL as the majority shareholder, towards subscription of 26131 shares @ face value of Rs 1,000/- each. . 9. Group has invested an amount of Rs. 300.00 lakhs in M/s Unmanned Aerial Systems Testing Foundation (UASTF), a Section 8 company formed on 21.06.2024 (which is yet to commence its business) between HAL, BEL, BEML, YIL, GIL and Endure Air System Private Limited(EASPL) with HAL as the majority shareholder, towards subscription of 30000 shares @ face value of Rs 1,000/- each. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 14939208000.00 153914000.00 15093121000.00 8502096000.00 0.00 -1115078000.00 4148046000.00 246818000.00 341531000.00 3176062000.00 15299476000.00 -206354000.00 0.00 -206354000.00 28922000.00 -40900000.00 -11978000.00 0.00 -194376000.00 0.00 0.00 0.00 0.00 -194376000.00 -50472000.00 -244848000.00 -194112000.00 -264000.00 -244584000.00 -264000.00 416445000.00 10 -4.67 -4.67 0.00 0.00 -4.67 -4.67 0.00 0.02 0.00 Other Expenses 1579808000.00 Other Expenses 3176062000.00 -4643000.00 5059739000.00 451741000.00 0.00 0.00 313476000.00 0.00 0.00 0.00 56135000.00 0.00 1542000.00 8641000.00 66319000.00 1175700000.00 767697000.00 7834671000.00 26660397000.00 0.00 14521618000.00 83073000.00 652080000.00 71958000.00 6065106000.00 21393834000.00 295108000.00 2005842000.00 50355182000.00 1628587000.00 0.00 59818440000.00 417722000.00 26575723000.00 26993445000.00 26988802000.00 0.00 0.00 107480000.00 107480000.00 2688939000.00 0.00 0.00 7933623000.00 10730042000.00 6381293000.00 6844207000.00 2793369000.00 16018870000.00 3736426000.00 2344300000.00 0.00 0.00 22099595000.00 0.00 0.00 32829637000.00 59818440000.00 246818000.00 -4101360000.00 -129748000.00 0.00 528240000.00 -41156000.00 141000.00 461885000.00 0.00 -751975000.00 0.00 -2891608000.00 1499705000.00 341531000.00 0.00 -409832000.00 319158000.00 2580817000.00 1307000.00 0.00 0.00 5495000.00 0.00 0.00 0.00 0.00 0.00 -1109674000.00 0.00 -3461243000.00 -3667598000.00 0.00 0.00 0.00 0.00 0.00 -3667598000.00 0.00 56131000.00 0.00 0.00 0.00 0.00 0.00 0.00 1301000.00 509306000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10049000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5495000.00 0.00 -1204325000.00 0.00 -1773015000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1750000000.00 0.00 0.00 0.00 1289214000.00 246818000.00 0.00 1203787000.00 1417756000.00 -4022857000.00 0.00 -4022857000.00 -525363000.00 -4548220000.00 -29039000.00 -50472000.00 0.00 0.00 0.00 0.00