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 Balance Sheet  
BEML Ltd.
 
BSE Code 500048
ISIN Demat INE258A01024
Book Value 330.56
NSE Code BEML
Dividend Yield % 0.57
Market Cap 155575.52
P/E 60.72
EPS 30.76
Face Value 5  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital417.72  417.72  417.72  417.72  417.72  
    Equity - Authorised1000.00  1000.00  1000.00  1000.00  1000.00  
    Equity - Issued419.00  419.00  419.00  419.00  419.00  
    Equity Paid Up416.45  416.45  416.45  416.45  416.45  
    Equity Shares Forfeited1.28  1.28  1.28  1.28  1.28  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves28456.09  26262.01  23797.09  23149.18  21726.37  
    Securities Premium6120.41  6120.41  6120.41  6120.41  6120.41  
    Capital Reserves13.23  13.23  13.23  13.23  13.24  
    Profit & Loss Account Balance13046.95  10875.90  8474.22  7384.95  5449.63  
    General Reserves11899.70  11899.70  11899.70  11899.70  11899.70  
    Other Reserves-2624.20  -2647.23  -2710.47  -2269.10  -1756.62  
Reserve excluding Revaluation Reserve28456.09  26262.01  23797.09  23149.18  21726.37  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds28873.81  26679.73  24214.81  23566.91  22144.09  
Minority Interest-4.92  -4.38  -3.99  -3.71  -1.65  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  1000.00  
    Non Convertible Debentures0.00  0.00  0.00  1000.00  2000.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  -1000.00  -1000.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  14.95  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  -14.95  
Deferred Tax Assets / Liabilities-1018.70  -1134.80  -1082.80  -1636.28  -1972.38  
    Deferred Tax Assets1405.90  1537.60  1510.70  2133.62  2426.16  
    Deferred Tax Liability387.20  402.80  427.90  497.34  453.78  
Other Long Term Liabilities8496.17  6540.09  5562.11  10810.84  11223.11  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions2685.41  2369.78  2461.97  2443.26  2077.24  
Total Non-Current Liabilities10162.88  7775.07  6941.28  11617.83  12327.96  
Current Liabilities0  0  0  0  0  
Trade Payables7099.56  7596.18  6783.07  5611.62  7417.55  
    Sundry Creditors7099.56  7596.18  6783.07  5611.62  7417.55  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities5827.63  6840.59  3870.75  4594.54  5433.05  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers2135.69  4042.54  1514.24  1164.00  1953.52  
    Interest Accrued But Not Due0.00  0.00  0.00  33.92  68.69  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  1000.00  1000.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities3691.94  2798.05  2356.50  2396.61  2410.84  
Short Term Borrowings2184.63  605.61  3708.35  7225.74  5418.49  
    Secured ST Loans repayable on Demands2184.63  605.61  3708.35  5432.44  5418.49  
    Working Capital Loans- Sec2184.63  605.61  3218.69  5432.44  5418.49  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans-2184.63  -605.61  -3218.69  -3639.14  -5418.49  
Short Term Provisions3562.13  3825.89  3500.75  2937.87  2937.31  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax975.17  1071.75  653.88  448.45  326.30  
    Provision for post retirement benefits211.84  298.02  736.14  392.29  482.05  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions2375.12  2456.11  2110.73  2097.12  2128.96  
Total Current Liabilities18673.95  18868.26  17862.91  20369.76  21206.39  
Total Liabilities57705.71  53318.69  49015.01  55550.78  55676.79  
ASSETS0  0  0  0  0  
Gross Block11915.13  10784.91  9937.61  10581.83  9834.45  
Less: Accumulated Depreciation6116.03  5503.57  4884.61  4368.76  3827.13  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block5799.10  5281.34  5053.00  6213.07  6007.32  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress1069.86  367.09  88.64  59.15  89.03  
Non Current Investments58.14  0.00  0.00  0.00  0.00  
Long Term Investment58.14  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted112.36  54.23  54.23  54.23  54.23  
Long Term Loans & Advances781.00  770.52  758.90  720.88  687.22  
Other Non Current Assets6.91  7.24  7.58  7.91  8.24  
Total Non-Current Assets7715.01  6426.20  6046.61  7079.99  6842.16  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories23793.61  22559.04  20614.09  20727.73  19753.46  
    Raw Materials9908.45  8493.17  7423.74  7558.18  4798.54  
    Work-in Progress7608.47  7443.58  7422.30  7701.50  8554.91  
    Finished Goods2294.19  2207.83  1861.86  1894.82  2717.02  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare3065.52  2916.26  3095.71  2914.76  2998.87  
    Other Inventory916.98  1498.20  810.49  658.48  684.13  
Sundry Debtors16958.78  14391.87  12367.00  18613.61  18845.09  
    Debtors more than Six months4189.97  4471.29  4202.27  3772.82  5513.47  
    Debtors Others14824.76  12062.06  10296.89  17193.24  16219.57  
Cash and Bank49.64  88.64  393.44  339.45  53.56  
    Cash in hand0.00  0.00  0.00  0.00  0.00  
    Balances at Bank49.64  88.64  393.44  339.45  53.56  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets989.28  558.51  486.65  526.72  813.91  
    Interest accrued on Investments0.00  0.01  0.15  0.00  0.54  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses591.55  242.85  137.62  177.43  168.09  
    Other current_assets397.74  315.65  348.88  349.29  645.28  
Short Term Loans and Advances7675.70  8869.63  8680.56  8228.27  9368.61  
    Advances recoverable in cash or in kind6380.01  7510.98  7395.63  7453.06  8458.26  
    Advance income tax and TDS970.97  1072.28  647.01  357.59  280.48  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances324.72  286.36  637.93  417.62  629.87  
Total Current Assets49467.00  46467.69  42541.75  48435.77  48834.63  
Net Current Assets (Including Current Investments)30793.06  27599.42  24678.84  28066.01  27628.24  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets57705.71  53318.69  49015.01  55550.78  55676.79  
Contingent Liabilities4232.31  3596.10  6636.88  7536.94  6559.47  
Total Debt2184.63  605.61  3708.35  8225.74  7433.44  
Book Value693.31  640.62  581.43  565.88  531.71  
Adjusted Book Value346.65  320.31  290.72  282.94  265.86  
 
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