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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results have been prepared in accordance with Ind AS, duly reviewed and recommended by the Audit Committee in its meeting held on 10.08.2023 and approved by the Board of Directors at the Meeting held on 11.08.2023 .   2.Exemption has been granted by Ministry of Corporate Affairs (MCA) from publishing segment-wise information.   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. All others dues including those related to employees have been settled.   4.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.   5.The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures.    6.The figures of quarter ended 31st March 2023 are the balancing figures between the audited figures of full financial year ended 31st March 2023 and published figures upto 31st December 2022.   7.Revenue from Operation includes Revenue from Sale of products and Services Rs 56768 Lakhs (PY Rs 66320 Lakhs) and Other operating revenue of Rs 923 Lakhs  (PY Rs 598 Lakhs).</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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