BEML Limited Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	43.79	80.25	90.99	220.02	44.77
Short-Term Investments	-	-	0.04	295.8	17.75	-
Cash & Short-Term Investments	369.8	43.79	80.28	386.79	237.76	44.77
Cash Growth	-49.70%	-45.46%	-79.24%	62.68%	431.10%	-83.63%
Accounts Receivable	-	22,089	20,909	18,494	24,535	25,188
Other Receivables	-	609.51	528.96	554.63	554.89	899.17
Receivables	-	22,785	21,481	19,058	25,090	26,087
Inventory	-	23,794	22,559	20,614	20,728	19,753
Prepaid Expenses	-	684.71	470.48	356.63	406.31	485.74
Other Current Assets	-	2,160	1,877	2,126	1,912	2,152
Total Current Assets	-	49,467	46,468	42,542	48,374	48,524
Property, Plant & Equipment	-	6,500	5,302	4,887	5,994	5,751
Long-Term Investments	-	58.14	0	0	0	0
Other Intangible Assets	-	369.34	346.74	393.15	357.47	395.38
Long-Term Deferred Tax Assets	-	1,019	1,135	1,083	1,636	1,972
Other Long-Term Assets	-	1,310	1,201	1,192	727.58	694.37
Total Assets	-	58,724	54,453	50,098	57,090	57,338
Accounts Payable	-	7,100	7,596	6,783	5,612	7,418
Accrued Expenses	-	4,061	4,101	3,671	3,524	3,604
Short-Term Debt	-	3,070	605.61	3,708	7,226	5,418
Current Portion of Long-Term Debt	-	-	-	-	1,000	1,015
Current Portion of Leases	-	10.98	8.5	8.31	4.39	8.38
Current Income Taxes Payable	-	975.17	1,072	653.88	351.72	15.46
Current Unearned Revenue	-	-	-	-	-	3.93
Other Current Liabilities	-	3,457	5,485	3,038	2,556	3,413
Total Current Liabilities	-	18,674	18,868	17,863	20,273	20,896
Long-Term Debt	-	-	-	-	-	1,000
Long-Term Leases	-	90.72	94.91	98.1	88.06	75.45
Pension & Post-Retirement Benefits	-	478.39	489.27	554.21	614.36	533.91
Other Long-Term Liabilities	-	10,612	8,326	7,372	12,552	12,691
Total Liabilities	-	29,856	27,778	25,887	33,527	35,196
Common Stock	-	416.45	416.45	416.45	416.45	416.45
Additional Paid-In Capital	-	6,120	6,120	6,120	6,120	6,120
Retained Earnings	-	24,947	22,776	20,374	19,285	17,349
Comprehensive Income & Other	-	-2,610	-2,633	-2,696	-2,255	-1,742
Total Common Equity	28,005	28,874	26,680	24,215	23,567	22,144
Minority Interest	-	-4.92	-4.38	-3.99	-3.71	-1.65
Shareholders' Equity	27,998	28,869	26,675	24,211	23,563	22,142
Total Liabilities & Equity	-	58,724	54,453	50,098	57,090	57,338
Total Debt	6,660	3,172	709.02	3,815	8,318	7,517
Net Cash (Debt)	-6,290	-3,128	-628.74	-3,428	-8,080	-7,472
Net Cash Per Share	-75.24	-37.55	-7.55	-41.16	-97.02	-89.72
Filing Date Shares Outstanding	83.2	83.29	83.29	83.29	83.29	83.29
Total Common Shares Outstanding	83.2	83.29	83.29	83.29	83.29	83.29
Working Capital	-	30,793	27,599	24,679	28,101	27,628
Book Value Per Share	336.14	346.67	320.33	290.73	282.95	265.87
Tangible Book Value	27,596	28,504	26,333	23,822	23,209	21,749
Tangible Book Value Per Share	331.23	342.24	316.16	286.01	278.66	261.12
Land	-	775.99	780.36	780.36	1,609	1,018
Buildings	-	1,823	1,680	1,580	1,597	1,589
Machinery	-	7,388	6,700	6,154	6,015	5,940
Construction In Progress	-	1,070	367.09	88.64	59.15	89.03
Order Backlog	-	146,100	118,720	85,700	91,920	113,630

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.