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<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 09.02.2023 and approved by he Board of Directors at the meeting held on10.02.2023   2. Exemption has been granted by Ministry Of Corporate Affairs(MCA) from publishing the segment-wise information.   3. As per CCEA approval dated 8th September 2021,M/s Vignayan Industries Limited, a subsidiary of BEML is under voluntary liquidation.Movable assets have been disposed off and dispsal of immovable assets is in progrss. All other dues including those related to employee s have been settled.   4. Demerger of Surplus/ non-core assets of BEML to BLAL has been effected on the  Appointed date  i.e, 25.08.2022. Book vaue of land and building valuing Rs.7.32 crores as identified for demerger as per the MCA approved scheme of Arrangemen has been transferrd to BLAL.   5. As required under SEBI regulaions, a limited review of he above financials was conduced bythe Statutory Auditors and te Limited Review Report as duly placedd before the meeting of the Board is enclosed   6. The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures.   7. Revenure from operations include Revenue from sale of products and services Rs.249376 (PY Rs.258452 Lakhs) and other operation revenue of Rs.1725 Lakhs (PY Rs.6938 Lakhs)   8. The Board of Directors had approved an interin dividend of Rs. 5/- Per equity share.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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