Other Than Bank Details

General information about company
Scrip code	000000
NSE Symbol	BEWLTD
MSEI Symbol	NOTLISTED
ISIN	INE0HQI01014
Name of Company	BEW ENGINEERING LIMITED
Type of company	SME
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Manufacturer of Chemical & Pharmaceutical Process Machinery /Equipment
Start date and time of board meeting	22-May-2025 15:00:00
End date and time of board meeting	22-May-2025 16:02:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2023-12-14
Indicate Company website link for updated RPT policy of the Company	https://www.bewltd.com/our-policies.html
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results — Other than Bank
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Revenue From Operations
	Revenue from operations	832552000	1343585000
	Other income	4365000	9176000
	Total Income	836917000	1352761000
2	Expenses
(a)	Cost of materials consumed	510660000	1075407000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	142526000	-93314000
(d)	Employee benefit expense	31127000	58408000
(e)	Finance costs	15906000	41364000
(f)	Depreciation and amortisation expense	6152000	11298000
(g)	Other Expenses
1	Other Expenses	50279000	99098000
	Total other expenses	50279000	99098000
	Total expenses	756650000	1192261000
3	Profit before exceptional and extraordinary items and tax	80267000	160500000
4	Exceptional items	0	0
5	Profit before extraordinary items and tax	80267000	160500000
6	Extraordinary items	0	0
7	Profit before tax	80267000	160500000
8	Tax Expense
	Current tax	20000000	40000000
	Deferred tax	-1063000	-1063000
	Total tax expenses	18937000	38937000
9	Net Profit Loss for the period from continuing operations	61330000	121563000
10	Profit (loss) from discontinuing operations before tax	0	0
11	Tax expense of discontinuing operations	0	0
12	Net profit (loss) from discontinuing operation after tax	0	0
13	Profit (loss) for period before minority interest	61330000	121563000
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	61330000	121563000
17	Details of equity share capital
	Paid-up equity share capital	1307332400000	1307332400000
	Face value of equity share capital	10	10
18	Reserves excluding revaluation reserve		0
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	4.69	9.3
	Diluted earnings (loss) per share from continuing and discontinued operations	4.61	9.32
20	Debt equity ratio
21	Debt service coverage ratio
22	Interest service coverage ratio
23	Disclosure of notes on financial results

Remarks
20	Debt equity ratio
21	Debt service coverage ratio
22	Interest service coverage ratio

Cash flow statement — indirect
A	Date of start of reporting period	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Audited
D	Nature of report standalone or consolidated	Standalone
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax	160500000
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	41364000
	Adjustments for depreciation and amortisation expense	11298000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for share-based payments	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)	52662000
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-106572000
	Adjustments for decrease (increase) in trade receivables	-275503000
	Adjustments for decrease (increase) in other current assets	-10801000
	Adjustments for increase (decrease) in trade payables	-73726000
	Adjustments for increase (decrease) in other current liabilities	-2612000
	Adjustments for provisions	-11993000
	Total adjustments for working capital	-481207000
	Total adjustments for reconcile profit (loss)	-428545000
	Net cash flows from (used in) operations	-268045000
	Dividends received	0
	Interest paid	0
	Interest received	-4543000
	Income taxes paid (refund)	40000000
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items	-312588000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	-312588000
4	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property plant and equipment	0
	Purchase of property plant and equipment	188766000
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	4543000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-3011000
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-187234000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-187234000
	Cash flows from used in financing activities
	Proceeds from issuing shares	548493000
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	2322000
	Dividends paid	0
	Interest paid	41364000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0

	Net cash flows from (used in) financing activities before extraordinary items	504807000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	504807000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	4985000
6	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	4985000
	Cash and cash equivalents cash flow statement at beginning of period	9267000
	Cash and cash equivalents cash flow statement at end of period	14252000

Statement of Asset and Liabilities
Particulars	Year ended (dd-mm-yyyy)
Date of start of reporting period	01-Apr-2024
Date of end of reporting period	31-Mar-2025
Whether results are audited or unaudited	Audited
Nature of report standalone or consolidated	Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital	130733000
	Reserves and surplus	1211439000
	Money received against share warrants	37500000
	Total shareholders' funds	1379672000
2	Share application money pending allotment	0
3	Deferred government grants	0
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	124859000
	Deferred tax liabilities (net)	9642000
	Foreign currency monetary item translation difference liability account	0
	Other long-term liabilities	0
	Long-term provisions	0
	Total non-current liabilities	134501000
6	Current liabilities
	Short-term borrowings	453262000
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	112636000
	Total Trade payable	112636000
	Other current liabilities	114126000
	Short-term provisions	3698000
	Total current liabilities	683722000
	Total equity and liabilities	2197895000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	418271000
	Producing properties	0
	Intangible assets	100000
	Preproducing properties	0
	Property, Plant and Equipment capital work-in-progress	0
	Intangible assets under development or work-in-progress	0
	Total Property, Plant and Equipment and Intangible assets	418371000
ii	Non-current investments	83693000
v	Deferred tax assets (net)	0
vi	Foreign currency monetary item translation difference asset account	0
vii	Long-term loans and advances	2382000
viii	Other non-current assets	0
	Total non-current assets	504446000
	Current assets
	Current investments	0
	Inventories	1173133000
	Trade receivables	403967000
	Cash and cash equivalents	14252000
	Bank balance other than cash and cash equivalents	0
	Short-term loans and advances	69163000
	Other current assets	32934000
	Total current assets	1693449000
	Total assets	2197895000
	Disclosure of notes on assets and liabilities

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

Sr No.	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	J N Gupta & Co. LLP	Yes	31-Jan-2026

Financial details
Sr.	Particulars	Audited Figures (as reported before adjusting for qualifications)	Adjusted Figures (audited figures after adjusting for qualifications)
1	Turnover / Total income
2	Total Expenditure
3	Net Profit/(Loss)
4	Earnings Per Share
5	Total Assets
6	Total Liabilities
7	Net Worth

Signatories details
Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	07-May-2024
Amount Raised	548493000
Report filed for Quarter ended	31-Mar-2025
Monitoring Agency	Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation	false
Comments of the Audit Committee after review	false
Comments of the auditors, if any	false

Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
1	Working Capital Requirement	Nil	44427897400000	0	43732738500000	0
2	General Corporate Purpose	Nil	10421358600000	0	6579959200000	0

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

Remarks

Cash flow statement — indirect

Statement of Asset and Liabilities

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Details of Impact of Audit Qualification

Financial details

Signatories details

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Signatory Details

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Format for Disclosing Outstanding Default on Loans and Debt Securities

Signatory Details
Name of signatory	Rohan Prakash Lade
Designation of person	Managing Director
Place	Dombivli
Date	22-May-2025

	Name	PAN	Name	PAN	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee	Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
Sr No.														Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity /subsidiary) entering into the transaction		Details of the counterparty			Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments		Details of the loans, inter-corporate deposits, advances or investments	Notes
1	BEW Engineering Limited	AAECB5332R	Bifriends Engineering Works	AACFB9980E	Director is the partner in Partnership Firm	Any other transaction	Job work & Labour charges	16000000	NO REMARKS	11000000	4133000	34000
2	BEW Engineering Limited	AAECB5332R	Sterling Fabricating Engineers Private Limited	AAECS2285E	Company in which a Director is a Director	Any other transaction	Job work & Labour charges	16000000	NO REMARKS	7000000	403000	338000
Total value of transaction during the reporting period										18000000

Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date
B	Of the total amount outstanding, amount of default as on date
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date
B	Of the total amount outstanding, amount of default as on date
3.	Total financial indebtedness of the listed entity including short-term and long-term debt