5000482026-01-012026-03-315000482026-03-315000482025-03-315000482025-04-012026-03-315000482026-01-012026-03-31in-capmkt:OtherExpenses1Member5000482025-04-012026-03-31in-capmkt:OtherExpenses1Member5000482026-03-31OtherNoncurrentFinancialAssetsDomain15000482026-03-31OtherNoncurrentAssetsDomain15000482026-03-31OtherCurrentFinancialAssetsDomain15000482026-03-31OtherCurrentAssetsDomain15000482026-03-31OtherNoncurrentFinancialLiabilitiesDomain15000482026-03-31OtherNoncurrentLiabilitiesDomain15000482026-03-31OtherCurrentFinancialLiabilitiesDomain15000482026-03-31OtherCurrentLiabilitiesDomain15000482026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000482025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500048BEMLNOTLISTEDINE258A01024BEML LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-20INRLakhsQuarterlyFourth quarterSingle segmentNA2026-05-2910:20:002026-05-2913:15:00trueCash Flow IndirectNot applicable2026-01-012026-03-31AuditedConsolidated1794172700099712000180414390009115018000036886400019966080001406620002246830003746108000155919430002449496000024494960001116564000-465300000651264000017982320000000179823200026669000182490100017980500001830001824719000183000416445000521.5921.590021.5921.590.0010.20010.18411. As currently there are no independent directors on the Board of BEML, the Audit Committee has not been constituted. The results have been prepared in accordance with Ind AS, which was duly reviewed and recommended by the Internal Committee of Functional Directors at the meeting held on 28.05.2026 and approved by the Board of Directors at the Meeting held on 29.05.2026. <BR> <BR> 2. As required under SEBI regulations, audit of the above financials was conducted by the Statutory Auditors and the Independent Auditor's 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 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 of M/s Vignyan Industries Ltd, a subsidiary of BEML is under process. <BR> <BR> 5.The group has advanced Rs 7,449.49 Lakhs to 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.As per Government Notification on the new Labour Codes, the obligation for compensated leave and gratuity for Fixed Term Employees has been actuarially valued at Rs 26.20 Lakhs and Rs 114.60 Lakhs respectively and liability provided. The Group continues to monitor the development pertaining to Labour Code and will evaluate the impact, if any, on the employee benefit related liabilities. <BR> <BR> 7.The group has invested in M/s Communication (Defence) Testing Foundation, M/s Systems Testing and Research for Advanced Materials Foundation and M/s UAS 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> 8.Previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. <BR> <BR> 9.The figures for the quarter ended March 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> 10.The Board of Directors approved an Interim dividend of Rs. 2.50 per equity share on 06.02.2026. Further, the Board of Directors approved second interim Dividend of Rs. 2.30 per equity share and recommended a Final Dividend of Rs. 0.55 per equity share for the year ended 31.03.2026, aggregating to Rs. 5.35 per equity share.2025-04-012026-03-31AuditedConsolidated4350525500029442300043799678000231983660000-41237700083506350004538810008348180009378739000418040620001995616000019956160001278479000-6965000005819790000141363700000001413637000-4458400013690530001415716000-20790001371132000-207900041644500052891333700016.9716.970016.9716.970.0010.07240.054Other Expenses3746108000Other Expenses93787390006445703000276327100000391683000211980000007613500001782000849600086413000171520000078255100012396801000233811260000227436510006771900030320600011898500072427030003047626400029307800035582170005770868500000701054860004177220002892033500029338057000-699800029331059000149952000000112630001612150002818909000009137710000121178340002919914000219336100080484640001024182500047754100001793714900047023380005325888000691218000028656593000004077442700070105486000Other non-current financial assets8496000Other non-current assets782551000Other current financial assets7242703000Other current assets3558217000Other non-current financial liabilities11263000Other non-current liabilities9137710000Other current financial liabilities4775410000Other current liabilities4702338000453881000412484000-57848700000-457562000-7064230005009000-2057913000031422670000120396000743520000834818000027389260001335010005368580005923500000387390000-59581000000-382330000375740002033190000000850935000011822550000180000000000005469830003451850000001000357917000000000000325330000000387390000-267883000-35424600000000000073531500000890139000453881000029928660002384161000239560000239560004376300067719000Re measurement of defined benefit (liability)/asset3563900035639000Re measurement of defined benefit (liability)/asset-59581000-595810008970000-149970000026669000-44584000