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unitRef="INRPerShare">10</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-15.4</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-15.4</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-15.4</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-15.4</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DebtEquityRatio contextRef="OneD" decimals="INF" unitRef="pure">0.0019</in-capmkt:DebtEquityRatio><in-capmkt:DebtServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">-0.0415</in-capmkt:DebtServiceCoverageRatio><in-capmkt:InterestServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">-0.0617</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above results have been prepared in accordance with Ind AS, duly reviewed by the Audit Committee at the meeting held on 10.08.2025 and approved by the Board of Directors at the Meeting held on 11.08.2025. &lt;BR&gt; 
 &lt;BR&gt; 
2.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. &lt;BR&gt; 
 &lt;BR&gt; 
3.Exemption has been granted by Ministry of Corporate Affairs (MCA) from publishing segment-wise information. &lt;BR&gt; 
 &lt;BR&gt; 
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, a subsidiary of BEML is under voluntary liquidation.  All three land parcels of VIL have been disposed off and registration in favour of the buyers have been completed in June 2025, with this all movable and immovable assets have been disposed off. Voluntary liquidation is under process. &lt;BR&gt; 
 &lt;BR&gt; 
5.The group has advanced Rs 7,381.21 Lakhs to the MAMC consortium formed along with M/s Coal India Ltd(CIL) and M/s Damodar Valley Corporation (DVC) for acquiring specified assets of Mining &amp; Allied Machinery Corporation Ltd (MAMC) (under liquidation). The company's share in the consortium is 48%. &lt;BR&gt; 
 &lt;BR&gt; 
6.M/s BEML Midwest Ltd subsidiary JV company formed with M/s 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. &lt;BR&gt; 
 &lt;BR&gt; 
7.Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. &lt;BR&gt; 
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