5438982026-01-012026-03-315438982026-03-315438982025-03-315438982025-04-012026-03-315438982026-01-012026-03-31in-capmkt:OtherExpenses1Member5438982025-04-012026-03-31in-capmkt:OtherExpenses1Member5438982026-03-31OtherNoncurrentAssetsDomain15438982026-03-31OtherNoncurrentAssetsDomain25438982026-03-31OtherCurrentAssetsDomain15438982026-03-31OtherNoncurrentFinancialLiabilitiesDomain15438982026-03-31OtherCurrentLiabilitiesDomain15438982026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543898BLALNOTLISTEDINE0N7W01012BEML LAND ASSETS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-182026-05-08INRLakhsQuarterlyFourth quarterSingle segmentCompany operates in only one segment, i.e., Real Estate2026-05-1810:00:002026-05-1817:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruefalseNANAfalsetrue2022-12-12https://www.blal.in/wp-content/uploads/2023/01/06.BLAL_RPT.pdf.falsetrue2026-01-012026-03-31AuditedStandalone982500009825000000131900028430002260003970004785000504000005040000000050400000000504000005040000416445000100.120.12000.120.120.1060.00070.0277Notes: <BR> 1. The above results have been prepared in accordance with IND AS. It may be noted that currently there is no Independent Director on the Board of BLAL. Hence Audit Committee has not been constituted. The above results have been reviewed and approved by the Board of Directors at the meeting held on 18.05.2026 <BR> <BR> 2.(i)During the quarter, the Company has commercialized its land parcels located at Mysore and Bangalore by executing operating lease agreements for Rs 393 Lakhs per annum. Rental income from these operating leases is recognized as revenue on a straight-line basis over the lease term. Accordingly, an amount of Rs 98.25 Lakhs has been recognized as Lease Rental Income for the year ended 31st March, 2026. <BR> <BR> (ii)Consequent to the operationalization of the land leases and the resulting profitability, the Company has evaluated the recognition of Deferred Tax Assets (DTA) in accordance with Ind AS 12 (Income Taxes). Based on the virtual certainty of future taxable income backed by the executed long-term operating lease agreements for the Mysore and Bangalore properties, the Company has recognized a Deferred Tax Asset of Rs.324.36Lakhs during the year ended 31st March, 2026. Accounting policies has been revised to accommodate to the above. <BR> <BR> 3. As required under SEBI regulations, Audit of the above financials was conducted by the Statutory Auditors and their Report as duly placed before the meeting of the Board is enclosed. <BR> <BR> 4. The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with the current period figures. <BR> <BR> 5.The figures of the last quarter are the balancing figures between audited figures in respect full financial year and reviewed year to date figures upto the third quarter of the current / previous financial year. <BR> 2025-04-012026-03-31AuditedStandalone9825000098250000005377000109300008530002499400042154000-323290000-323290000-32436000-32436000010700000001070000107000416445000104052220000000000.106-0.0016-0.0196OTHER EXPENSES397000OTHER EXPENSES24994000009730000000000000032500000129800000000200000002000001000000120000000131000000416400000-4052000001120000011200000011900000011900000001190000000000080000008000001198000001310000001) Accounts are prepared in accordance with Ind AS <BR> 2)Investment properties include land and buildingsDeferred tax32400000Other non-current assets100000Other current assets1000000ICD Loan119000000Other current liabilities8000001093000000020200083700000000-15700032533000853000000000000000000451980001286900000000128690000000000000018300000000000000000000000-18300000000000000001093000000-10930000109000010900075000184000AuditedtrueN.TATIA & ASSOCIATEStrue2027-01-3100000