Note 11 A: Other Disclosures

1. The Company's Equity shares have been listed in the Stock Exchanges viz BSE/NSE on 19th April 2023.

2. The Accounts of the Company has been prepared in accordance with Ind AS.

3. The Investment Property (Land & Buildings) has been valued at Cost and difference between Cost of Acquisition & Equity Share Capital has been adjusted against Retained Earnings.

4. The amounts paid by BEML Ltd on behalf of BLAL has been treated as Inter-Corporate Loan and interest on the same has been applied as approved by BEML & BLAL Board.

5. There are no permanent employees in the rolls of the Company and hence no actuarial valuation has been done for the FY 2023-24.

INDIAN ACCOUNTING STANDARD (IndAS) 37 - PROVISION CONTINGENT LIABILITIES AND CONTINGENT

ASSETS

There are no claims for which the Company is contingently liable as on 31.03.2024 (PY nil)

AGGREGATE AMOUNT OF RESEARCH AND DEVELOPMENT EXPENSES

There are no R&D expenditure incurred during the year (PY NIL)

INDIAN ACCOUNTING STANDARD (IndAS) 108 Operating Segments - not applicable

INDIAN ACCOUNTING STANDARD (Ind AS) 116 LEASES

There are no Operating or Financial Lease arrangements in the Company