BHEL2020-01-012020-03-31in-bse-fin:OneOperatingExpenses01Member BHEL2020-01-012020-03-31in-bse-fin:FourOperatingExpenses01Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentRevenue01Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentRevenue02Member BHEL2020-01-012020-03-31in-bse-fin:FourReportableSegmentRevenue01Member BHEL2020-01-012020-03-31in-bse-fin:FourReportableSegmentRevenue02Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentResults01Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentResults02Member BHEL2020-01-012020-03-31in-bse-fin:FourReportableSegmentResults01Member BHEL2020-01-012020-03-31in-bse-fin:FourReportableSegmentResults02Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentAssets01Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentAssets02Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentLiabilities01Member BHEL2020-03-31in-bse-fin:OneReportableSegmentLiabilities01Member BHEL2020-01-012020-03-31in-bse-fin:OneReportableSegmentLiabilities02Member BHEL2020-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares BHEL 2019-04-01 2020-03-31 2020-06-04 INR Crores Yearly Multi segment 2020-01-01 2020-03-31 Audited Standalone 50493100000.00 1482200000.00 51975300000.00 34526100000.00 0.00 1414400000.00 11103400000.00 1411500000.00 1542800000.00 9066600000.00 59064800000.00 -7089500000.00 0.00 -7089500000.00 15200000.00 8236500000.00 8251700000.00 0.00 -15341200000.00 0.00 0.00 0.00 0.00 -15341200000.00 -1699300000.00 -17040500000.00 -17040500000.00 0.00 6964100000.00 2 -4.41 -4.41 0.00 0.00 -4.41 -4.41 # Subject to audit u/s 143(6) of the Companies Act, 2013 by the C&AG of India. nThe figures have been regrouped/rearranged , wherever considered necessary to conform to the current period's classification. n3. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 13.06.2020 . n4.These Standalone financial results have been prepared in accordance with Companies (Indian Accounting Standard), Rules, 2015 (as amended) under Section 133 of the Companies Act, 2013. n5 During the year ended 31 March 2020, the company has changed its accounting practice, with respect to measure of cost for recognising revenue for projects covered under input method , by including cost of ‘manufactured items- ready for dispatch’ in the incurred cost in relation to the total estimate cost. This change in practice better reflects the measure of progress made under the terms of contact with the customers, and therefore provides more relevant information to users of financial statements.This change in accounting practice has been applied retrospectively and has impacted the financial statements as follows: n Rs /crs nP& L A/C 2019-20 2018-19 n nRevenue from operations 863.58 73.73 n nPBT 59.92 -10.36 n nEPC 0.13 -0.02 n n6 The Company has opted for new section 115BAA of the Income Tax Act 1961 in the current year . Accordingly , (a) the provision for current and deferred tax has been determined at the rate of 25.168% ,(b) the deferred tax assets as on April 1 ,2019 have been restated at the rate of 25.168% which resulted in the reversal of deffered tax assets by Rs 974.41 crs, as a result decreasing the PAT by Rs 956.50 crs & OCI by Rs 17.91 crs . n7. The Board of Directors has recommended a Final dividend of Rs …... Per equity share of face value of Rs. 2 per share. n8.Nationwide lockdown , consequent to spread of Covid-19 pandemic had temporarily disrupted the operations of the company. The manufacturing facilities and site executions during this period [March 23rd to March 31st, 2020] were inoperative, which alongwith the COVID impact globally (before the lockdown in India) impacted the revenues for the year. Broadly,the impact on revenue for the year is assesed at ~ Rs. 4000 cr. Based on the internal & external information upto the date of approval of these financial statements,the company expects to recover the carrying amount of its assets,investments,trade receivables,contract assets & inventories. The company will continue to monitor the future economic conditions and assess its impact on its financial statements.. n9. Figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year n10.Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements ) Regulations ,2015. (Enclosed Annexure A) Multi segment 2019-04-01 2020-03-31 Audited Standalone 214860600000.00 5805800000.00 220666400000.00 147270900000.00 0.00 -10155300000.00 54034700000.00 5069500000.00 5028600000.00 26039100000.00 227287500000.00 -6621100000.00 0.00 -6621100000.00 15200000.00 8093400000.00 8108600000.00 0.00 -14729700000.00 0.00 0.00 0.00 0.00 -14729700000.00 -2738800000.00 -17468500000.00 -17468500000.00 0.00 6964100000.00 2 284848000000.00 -4.23 -4.23 0.00 0.00 -4.23 -4.23 Other Expenses 9066600000.00 Other Expenses 26039100000.00 INDUSTRY 14188600000.00 POWER 31747300000.00 INDUSTRY 55302000000.00 POWER 149604400000.00 45935900000.00 204906400000.00 45935900000.00 204906400000.00 INDUSTRY -3712300000.00 POWER -78900000.00 INDUSTRY -2058400000.00 POWER 8043000000.00 -3791200000.00 5984600000.00 1411500000.00 5069500000.00 1886800000.00 7536200000.00 -7089500000.00 -6621100000.00 INDUSTRY 94412100000.00 POWER 426650700000.00 521062800000.00 91651400000.00 612714200000.00 INDUSTRY 47599800000.00 POWER 223860500000.00 271460300000.00 49441800000.00 320902100000.00