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decimals="-5">0</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent><in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-5">0</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests><in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="OneD" unitRef="INR" decimals="-5">416400000</in-bse-fin:PaidUpValueOfEquityShareCapital><in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">10</in-bse-fin:FaceValueOfEquityShareCapital><in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">3.9</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations><in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">3.9</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations><in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations><in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">3.9</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">3.9</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-bse-fin:DebtEquityRatio contextRef="OneD" unitRef="pure" decimals="INF">0.0029</in-bse-fin:DebtEquityRatio><in-bse-fin:DebtServiceCoverageRatio contextRef="OneD" unitRef="pure" decimals="INF">0.04</in-bse-fin:DebtServiceCoverageRatio><in-bse-fin:InterestServiceCoverageRatio contextRef="OneD" unitRef="pure" decimals="INF">0.0251</in-bse-fin:InterestServiceCoverageRatio><in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.Above results have been prepared in accordance with IND AS, duly reviewed by the Audit Committee in its meeting held on 08.11.2022 and approved by the Board of Directors at the Meeting held on 09.11.2022. &lt;BR&gt; 
2.Exemption has been granted by Ministry of Corporate Affairs (MCA) from publishing segment-wise information. &lt;BR&gt; 
3.As per CCEA approval dated 8th September 2021, M/s Vignyan Industries Ltd, a subsidiary of BEML is under Voluntary Liquidation. Movable assets have been disposed off and disposal of immovable assets is in progress. &lt;BR&gt; 
4.Demerger of surplus/non-core assets of BEML to BLAL has been effected on the “Appointed date” i.e., 25.08.2022. Book value of land and buildings valuing Rs 7.32 Crs as identified for demerger as per the MCA approved Scheme of Arrangement, has been transferred to BLAL. &lt;BR&gt; 
5.BLAL has ceased to be a subsidiary of BEML w.e.f 25.08.2022. Accordingly, separate accounts of BLAL up to 24.08.2022 has been drawn and the same has been consolidated with BEML limited as a subsidiary for the period ending 30.09.2022.  &lt;BR&gt; 
6.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 meeting of the Board is enclosed. &lt;BR&gt; 
7.The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures.  &lt;BR&gt; 
8.Revenue from Operations include Revenue from Sale of Products and Services Rs 146486 Lakhs (PY Rs 145142 Lakhs) and Other operating revenue of Rs 918 Lakhs  (PY Rs 2797 Lakhs). &lt;BR&gt; 
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