5000482025-10-012025-12-315000482025-04-012025-12-315000482025-10-012025-12-31in-capmkt:OtherExpenses1Member5000482025-04-012025-12-31in-capmkt:OtherExpenses1Member5000482025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000482025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500048BEMLNOTLISTEDINE258A01016BEML LIMITEDMain BoardEquity2025-04-012026-03-312026-02-062026-01-30INRLakhsQuarterlyThird quarterSingle segmentNA2026-02-0611:00:002026-02-0614:05:00Not applicable2025-10-012025-12-31UnauditedConsolidated108327120003860600010871318000559193900004258200002225823000116079000212434000255328800011125383000-2540650000-25406500085899000-116200000-303010000-2237640000000-223764000-7775000-231539000-223883000119000-2316580001190004164450005-2.69-2.6900-2.69-2.690.00340.0064-0.01191.The above results have been prepared in accordance with Ind AS, duly reviewed by the Audit Committee at the meeting held on 05.02.2026 and approved by the Board of Directors at the Meeting held on 06.02.2026. <BR> <BR> 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. <BR> <BR> 3.Exemption has been granted by Ministry of Corporate Affairs (MCA) from publishing segment-wise information. <BR> <BR> 4.The unaudited 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, voluntary liquidation M/s Vignyan Industries Ltd, a subsidiary of BEML is under process. <BR> <BR> 5.The group has advanced Rs 7,421.86 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 & Allied Machinery Corporation Ltd (MAMC) (under liquidation). The company's share in the consortium is 48%. <BR> <BR> 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. <BR> <BR> 7.On November 21, 2025, Government of India notified four Labour Codes - Code on Wages, 2019, Industrial Relations Code, 2020, Code on Social Security, 2020, and Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The group has assessed and provided for an amount of Rs 78 lakhs as Gratuity liability to Fixed Term employees as per the Labour Codes, 2025 in the reporting period.The group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 8.The group has invested in M/s Communication (Defence) Testing Foundation, M/s Systems Testing and Research for Advanced Materials Foundation and M/s Unmanned Aerial Systems Testing Foundation which are not for profit companies registered under Section 8 of the Companies Act, 2013. Though these entities are associates, these entities have not been considered for consolidation in the consolidated financial statements, as the holding company does not exercise control over these entities nor does it have rights to variable returns from its involvement, other than the equity investment. <BR> <BR> 9.Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. <BR> <BR> 10.The Board of Directors has approved an Interim Dividend of Rs. 2.50 per equity share.2025-04-012025-12-31UnauditedConsolidated2556352900019471100025758240000140833480000-7812410006354027000313220000610135000563263100026212120000-4538800000-453880000161916000-231200000-692840000-3845960000000-384596000-71253000-455849000-382333000-2262000-453587000-22620004164450005-4.62-4.6200-4.62-4.620.00340.015-0.0045Other Expenses2553288000Other Expenses5632631000Re measurement of defined benefit (liability)/asset-31742000-31742000Re measurement of defined benefit (liability)/asset-95220000-95220000-23967000-2396700000-7775000-71253000