<?xml version="1.0" encoding="UTF-8" standalone="no"?><!--IFIndAs V2.1 (26-06-2026)--><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2026-01-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2026-01-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2026-01-31/in-capmkt-roles" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2026-01-31/in-capmkt-types" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef xlink:href="in-capmkt-ent-2026-01-31.xsd" xlink:type="simple"/><xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="OneExpenses1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500103</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>ItemsThatWillNotBeReclassifiedToProfitAndLoss1</in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><in-capmkt:ScripCode contextRef="OneD">500103</in-capmkt:ScripCode><in-capmkt:Symbol contextRef="OneD">BHEL</in-capmkt:Symbol><in-capmkt:MSEISymbol contextRef="OneD">BHEL</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="OneD">INE257A01026</in-capmkt:ISIN><in-capmkt:NameOfTheCompany contextRef="OneD">BHARAT HEAVY ELECTRICALS LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:TypeOfCompany contextRef="OneD">Main Board</in-capmkt:TypeOfCompany><in-capmkt:ClassOfSecurity contextRef="OneD">Equity</in-capmkt:ClassOfSecurity><in-capmkt:DateOfStartOfFinancialYear contextRef="OneD">2026-04-01</in-capmkt:DateOfStartOfFinancialYear><in-capmkt:DateOfEndOfFinancialYear contextRef="OneD">2027-03-31</in-capmkt:DateOfEndOfFinancialYear><in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2026-07-16</in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved><in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2026-07-09</in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange><in-capmkt:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-capmkt:DescriptionOfPresentationCurrency><in-capmkt:LevelOfRounding contextRef="OneD">Crores</in-capmkt:LevelOfRounding><in-capmkt:TypeOfReportingPeriod contextRef="OneD">Quarterly</in-capmkt:TypeOfReportingPeriod><in-capmkt:ReportingQuarter contextRef="OneD">First quarter</in-capmkt:ReportingQuarter><in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment><in-capmkt:DateOfStartOfBoardMeeting contextRef="OneD">2026-07-16</in-capmkt:DateOfStartOfBoardMeeting><in-capmkt:StartTimeOfBoardMeeting contextRef="OneD">13:30:00</in-capmkt:StartTimeOfBoardMeeting><in-capmkt:DateOfEndOfBoardMeeting contextRef="OneD">2026-07-16</in-capmkt:DateOfEndOfBoardMeeting><in-capmkt:EndTimeOfBoardMeeting contextRef="OneD">14:00:00</in-capmkt:EndTimeOfBoardMeeting><in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification><in-capmkt:DateOfStartOfReportingPeriod contextRef="OneD">2026-04-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="OneD">2026-06-30</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited><in-capmkt:NatureOfReportStandaloneConsolidated contextRef="OneD">Consolidated</in-capmkt:NatureOfReportStandaloneConsolidated><in-capmkt:RevenueFromOperations contextRef="OneD" decimals="-5" unitRef="INR">76977200000</in-capmkt:RevenueFromOperations><in-capmkt:OtherIncome contextRef="OneD" decimals="-5" unitRef="INR">2141400000</in-capmkt:OtherIncome><in-capmkt:Income contextRef="OneD" decimals="-5" unitRef="INR">79118600000</in-capmkt:Income><in-capmkt:CostOfMaterialsConsumed contextRef="OneD" decimals="-5" unitRef="INR">58392900000</in-capmkt:CostOfMaterialsConsumed><in-capmkt:PurchasesOfStockInTrade contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:PurchasesOfStockInTrade><in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" decimals="-5" unitRef="INR">-5425500000</in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade><in-capmkt:EmployeeBenefitExpense contextRef="OneD" decimals="-5" unitRef="INR">15063300000</in-capmkt:EmployeeBenefitExpense><in-capmkt:FinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">1398800000</in-capmkt:FinanceCosts><in-capmkt:DepreciationDepletionAndAmortisationExpense contextRef="OneD" decimals="-5" unitRef="INR">818800000</in-capmkt:DepreciationDepletionAndAmortisationExpense><in-capmkt:OtherExpenses contextRef="OneD" decimals="-5" unitRef="INR">3907900000</in-capmkt:OtherExpenses><in-capmkt:Expenses contextRef="OneD" decimals="-5" unitRef="INR">74156200000</in-capmkt:Expenses><in-capmkt:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" decimals="-5" unitRef="INR">4962400000</in-capmkt:ProfitBeforeExceptionalItemsAndTax><in-capmkt:ExceptionalItemsBeforeTax contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ExceptionalItemsBeforeTax><in-capmkt:ProfitBeforeTax contextRef="OneD" decimals="-5" unitRef="INR">4962400000</in-capmkt:ProfitBeforeTax><in-capmkt:CurrentTax contextRef="OneD" decimals="-6" unitRef="INR">19000000</in-capmkt:CurrentTax><in-capmkt:DeferredTax contextRef="OneD" decimals="-5" unitRef="INR">1290900000</in-capmkt:DeferredTax><in-capmkt:TaxExpense contextRef="OneD" decimals="-5" unitRef="INR">1309900000</in-capmkt:TaxExpense><in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement><in-capmkt:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" decimals="-5" unitRef="INR">3652500000</in-capmkt:ProfitLossForPeriodFromContinuingOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax><in-capmkt:TaxExpenseOfDiscontinuedOperations contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:TaxExpenseOfDiscontinuedOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax><in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" decimals="-5" unitRef="INR">114600000</in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod><in-capmkt:ProfitLossForPeriod contextRef="OneD" decimals="-5" unitRef="INR">3767100000</in-capmkt:ProfitLossForPeriod><in-capmkt:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" decimals="-5" unitRef="INR">-520900000</in-capmkt:OtherComprehensiveIncomeNetOfTaxes><in-capmkt:ComprehensiveIncomeForThePeriod contextRef="OneD" decimals="-5" unitRef="INR">3246200000</in-capmkt:ComprehensiveIncomeForThePeriod><in-capmkt:ProfitOrLossAttributableToOwnersOfParent contextRef="OneD" decimals="-5" unitRef="INR">3767100000</in-capmkt:ProfitOrLossAttributableToOwnersOfParent><in-capmkt:ProfitOrLossAttributableToNonControllingInterests contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ProfitOrLossAttributableToNonControllingInterests><in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="OneD" decimals="-5" unitRef="INR">-520900000</in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent><in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests><in-capmkt:PaidUpValueOfEquityShareCapital contextRef="OneD" decimals="-5" unitRef="INR">6964100000</in-capmkt:PaidUpValueOfEquityShareCapital><in-capmkt:FaceValueOfEquityShareCapital contextRef="OneD" decimals="INF" unitRef="INRPerShare">2</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">1.08</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">1.08</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">1.08</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">1.08</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DebtEquityRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:DebtEquityRatio><in-capmkt:DebtServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:DebtServiceCoverageRatio><in-capmkt:InterestServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">NOTES					 &lt;br /&gt; 
1	The figures have been regrouped/rearranged , wherever considered necessary to conform to the current period's classification. 				 &lt;br /&gt; 
2	The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.  It may be noted that since currently there is no Independent Director on the Board of BHEL, the constitution of BLAC is not in line with Regulation 18 of SEBI Listing Regulations, 2015 and Section - 177 of Companies Act, 2013. Accordingly, the results were directly placed in the Board Meeting held on 16.07.2026 and were reviewed &amp; approved by the Board of Directors in this meeting.				 &lt;br /&gt; 
3	The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended.				 &lt;br /&gt; 
4	Trade receivables includes overdue amount of Rs.196 Cr (USD 23 million) from customer STPG (formerly NEC Sudan), stuck due to ongoing crisis in Sudan, has been considered good. If the amount is provided for, the impact on ‘Profit before tax’ is Rs.177 Cr (net of ECL provision).				 &lt;br /&gt; 
5	Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements) Regulations ,2015 are enclosed at Annexure A.				 &lt;br /&gt; 
6	The Company has following Joint ventures: - BHEL-GE Gas Turbine Services Pvt. Ltd (BGGTS), Raichur Power Corporation Ltd. (RPCL), NTPC-BHEL Power Projects Pvt. Ltd. (NBPPL) and Bharat Coal Gasification and Chemicals Limited (BCGCL).The Company does not have any Subsidiary and Associates during the year.	 &lt;br /&gt; 
</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-5" unitRef="INR">3907900000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable1D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable1D" decimals="-6" unitRef="INR">59195000000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable2D">Industry</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable2D" decimals="-5" unitRef="INR">17782200000</in-capmkt:SegmentRevenue><in-capmkt:SegmentRevenue contextRef="OneD" decimals="-5" unitRef="INR">76977200000</in-capmkt:SegmentRevenue><in-capmkt:InterSegmentRevenue contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:InterSegmentRevenue><in-capmkt:SegmentRevenueFromOperations contextRef="OneD" decimals="-5" unitRef="INR">76977200000</in-capmkt:SegmentRevenueFromOperations><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" decimals="-5" unitRef="INR">5628100000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Industry</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-5" unitRef="INR">2426100000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">8054200000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">1398800000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-5" unitRef="INR">1578400000</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-6" unitRef="INR">5077000000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-5" unitRef="INR">502475900000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Industry</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-5" unitRef="INR">102576900000</in-capmkt:SegmentAssets><in-capmkt:SegmentAssets contextRef="OneI" decimals="-5" unitRef="INR">605052800000</in-capmkt:SegmentAssets><in-capmkt:UnAllocableAssets contextRef="OneI" decimals="-5" unitRef="INR">157607600000</in-capmkt:UnAllocableAssets><in-capmkt:NetSegmentAssets contextRef="OneI" decimals="-5" unitRef="INR">762660400000</in-capmkt:NetSegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable41D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable41I" decimals="-5" unitRef="INR">322665500000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable42D">Industry</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable42I" decimals="-6" unitRef="INR">77482000000</in-capmkt:SegmentLiabilities><in-capmkt:SegmentLiabilities contextRef="OneI" decimals="-5" unitRef="INR">400147500000</in-capmkt:SegmentLiabilities><in-capmkt:UnAllocableLiabilities contextRef="OneI" decimals="-5" unitRef="INR">97800700000</in-capmkt:UnAllocableLiabilities><in-capmkt:NetSegmentLiabilities contextRef="OneI" decimals="-5" unitRef="INR">497948200000</in-capmkt:NetSegmentLiabilities><in-capmkt:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">NOTES					 &lt;br /&gt; 
1	The figures have been regrouped/rearranged , wherever considered necessary to conform to the current period's classification. 				 &lt;br /&gt; 
2	The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.  It may be noted that since currently there is no Independent Director on the Board of BHEL, the constitution of BLAC is not in line with Regulation 18 of SEBI Listing Regulations, 2015 and Section - 177 of Companies Act, 2013. Accordingly, the results were directly placed in the Board Meeting held on 16.07.2026 and were reviewed &amp; approved by the Board of Directors in this meeting.				 &lt;br /&gt; 
3	The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended.				 &lt;br /&gt; 
4	Trade receivables includes overdue amount of Rs.196 Cr (USD 23 million) from customer STPG (formerly NEC Sudan), stuck due to ongoing crisis in Sudan, has been considered good. If the amount is provided for, the impact on ‘Profit before tax’ is Rs.177 Cr (net of ECL provision).				 &lt;br /&gt; 
5	Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements) Regulations ,2015 are enclosed at Annexure A.				 &lt;br /&gt; 
6	The Company has following Joint ventures: - BHEL-GE Gas Turbine Services Pvt. Ltd (BGGTS), Raichur Power Corporation Ltd. (RPCL), NTPC-BHEL Power Projects Pvt. Ltd. (NBPPL) and Bharat Coal Gasification and Chemicals Limited (BCGCL).The Company does not have any Subsidiary and Associates during the year.	 &lt;br /&gt; 
</in-capmkt:DisclosureOfNotesOnSegmentsExplanatoryTextBlock><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11">Other comprehensive income</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11" decimals="-5" unitRef="INR">-696100000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-5" unitRef="INR">-696100000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">-175200000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-5" unitRef="INR">-520900000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>