5000482025-01-012025-03-315000482025-03-315000482024-03-315000482024-04-012025-03-315000482025-01-012025-03-31in-capmkt:OtherExpenses1Member5000482024-04-012025-03-31in-capmkt:OtherExpenses1Member5000482025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000482024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000482025-01-012025-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500048BEMLNOTLISTEDINE258A01016BEML LIMITEDMain BoardEquity2024-04-012025-03-312025-05-232025-05-16INRLakhsQuarterlyFourth quarterSingle segmentNA2025-05-2310:15:002025-05-2313:25:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated165253070003827200016563579000790796000001960870002046931000129299000185944000214922700012615448000394813100003948131000917938000154700000107263800002875493000000028754930007979700029552900002875652000-1590002955449000-1590004164450001069.0569.050069.0569.050.00080.32970.31531 The above results have been prepared in accordance with Ind AS, duly reviewed by the Audit Committee at the meeting held on 22.05.2025 and approved by the Board of Directors at the Meeting held on 23.05.2025. <BR> <BR> 2 As required under SEBI regulations, an Annual review of the above financials was conducted by the Statutory Auditors and the Annual Review Report as duly placed before the aforesaid meeting of the Board is enclosed. <BR> <BR> 3 Exemption has been granted by Ministry of Corporate Affairs (MCA) from publishing segment-wise information. <BR> <BR> 4 The audited annual 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. <BR> <BR> 5 The group has advanced Rs 7,375.60 Lakhs to the MAMC consortium formed along with Ms Coal India Ltd and M/s Damodar Valley Corporation for acquiring specified assets of Mining and Allied Machinery Corporation Ltd ,under liquidation. The company's share in the consortium is 48 percent. <BR> <BR> 6 Ms BEML Midwest Ltd subsidiary JV company formed with Ms Midwest Granite Pvt. Ltd has not prepared its Financial Statements as the company is under liquidation vide order dated 20.10.2023 of the Honourable Hyderabad bench of National Company Law Tribunal. The investments in BEML Midwest Ltd Rs 542.25 lakhs have been fully provided for in the books of the group. <BR> <BR> 7 Group has invested in System Testing and Research for Advanced Materials Foundations which has been incorporated as a Section 8 Company under the Companies Act, 2013 on 18 September 2024 and invested Rs 61.25 Lakhs i.e., 61,250 Equity Shares of Rs 100/- each towards 20 of the subscription shares in the Section 8 Company. Out of the 61,250 Equity Shares, 20,000 Equity Shares have been allotted to the Company. For 41,250 Equity Shares, allotment is pending and the same has been accounted as other non-current financial assets. <BR> <BR> 8 Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. <BR> <BR> 9 Figures of the fourth quarter are the balancing figures between the audited figures for the full financial year and the published figures upto the third quarter of the respective financial years. <BR> <BR> 2024-04-012025-03-31AuditedConsolidated4022222700023727100040459498000203599760000-2124960008262078000543108000713378000675584200036421886000403761200004037612000996306000116100000111240600002925206000000029252060002314500029483510002925746000-5400002948891000-540000416445000102845116800070.2470.240070.2470.240.00080.09750.0843Other Expenses2149227000Other Expenses67558420005429762000106985900000369340000000581350000161800013669000734220001018700000772628000873371100023793609000016958781000437890005847000864520005184790000222796590009709680002422765000494670010005237000000587244120004177220002845608700028873809000-4919000288688900009071700000011263000101980000268540800000839419000011181578000219560800017244210005375138000709955900012347200001052988700045819260002586961000975170000018673944000002985552200058724412000543108000-1234571000-25669110000-564544000110913000-496200013277100000-4966240000-204611000019602700007133780000-1671710003156270001033151000-4192000-26713000011790000030930000000989000000-989601000304801100000012167740000183123700005813100000000026485000181048600000012319400000000000000000117900000-98865000-20524010000000000000085120200054310800000-1394310000-16154740000-1615474000-525363000-2140837000Re-measurement of defined benefit (liability) / asset106638000106638000Re-measurement of defined benefit (liability) / asset3093000030930000268410007785000007979700023145000AuditedtrueG. NATESAN & CO.true2027-02-28