Scrip code
Scrip code	000000
NSE Symbol	BEWLTD
MSEI Symbol	0
ISIN	INE0HQI01014
Name of company	BEW ENGINEERING LIMITED
Result Type	Main Format
Type of company	SME
Class of security	Equity
Date of start of financial year	01-04-2022
Date of end of financial year	31-03-2023
Date of board meeting when results were approved	14-11-2022
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-11-2022
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Single segment
Description of single segment	Original equipment manufactures of pharmaceutical & chemical process machinery
Start date and time of board meeting	14-11-2022 14:30
End date and time of board meeting	14-11-2022 19:15
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	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	01-07-2022	01-04-2022
B	Date of end of reporting period	30-09-2022	30-09-2022
C	Whether results are audited or unaudited	Unaudited	Unaudited
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	4767.34	4767.34
	Other income	9.28	9.28
	Total Revenue	4776.62	4776.62
2	Expenses
(a)	Cost of materials consumed	0	5177.26
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	-1588.9
(d)	Employee benefit expense	0	121.78
(e)	Finance costs	0	224.29
(f)	Depreciation and amortisation expense	0	42.04
(g)	Other Expenses
1	Other Expenses	0	313.12
	Total other expenses	0	313.12
	Total expenses	0	4289.59

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	01-07-2022	01-04-2022
B	Date of end of reporting period	30-09-2022	30-09-2022
C	Whether results are audited or unaudited	Unaudited	Unaudited
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.
3	Profit before exceptional and extraordinary items and tax	4776.62	487.03
4	Exceptional items	0	0
5	Profit before extraordinary items and tax	4776.62	487.03
6	Extraordinary items	0	0
7	Profit before tax	4776.62	487.03
	Current tax	0	122
	Deferred tax	0	0
	Total tax expenses	0	122
9	Net Profit Loss for the period from continuing operations	4776.62	365.03
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	4776.62	365.03
16	Net profit (Loss) for the period	4776.62	365.03

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	01-07-2022	01-04-2022
B	Date of end of reporting period	30-09-2022	30-09-2022
C	Whether results are audited or unaudited	Unaudited	Unaudited
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.
17	Details of equity share capital
	Paid-up equity share capital	258.07	258.07
	Face value of equity share capital	10	10
17	Details of debt securities
	Basic earnings (loss) per share from continuing and discontinued operations	14.14	14.14
20	Debt equity ratio
21	Debt service coverage ratio	0	0
22	Interest service coverage ratio	0	0
23	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		30-09-2022
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital	258.07
	Reserves and surplus	2039.6
	Money received against share warrants	0
	Total shareholders' funds	2297.67
2	Share application money pending allotment	0
3	Deferred government grants	0
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	1125.32
	Deferred tax liabilities (net)	115.82
	Foreign currency monetary item translation difference liability account	0
	Other long-term liabilities	0
	Long-term provisions	0
	Total non-current liabilities	1241.14
6	Current liabilities
	Short-term borrowings	3226.7
	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	3715.43
	Other current liabilities	1126.56
	Short-term provisions	7.64
	Total current liabilities	8076.33
	Total equity and liabilities	11615.14
	Assets
1	Non-current assets
(i)	Fixed assets
	Tangible assets	0
	Producing properties	1095.13
	Intangible assets	0
	Preproducing properties	0
	Tangible assets capital work-in-progress	0
	Intangible assets under development or work-in-progress	0
	Total fixed assets	1095.13

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		30-09-2022
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
(ii)	Non-current investments	353.84
(v)	Deferred tax assets (net)	0
(vi)	Foreign currency monetary item translation difference asset account	0
(vii)	Long-term loans and advances	15.02
(viii)	Other non-current assets	0
	Total non-current assets	1463.99
	Current assets
	Current investments	0
	Inventories	8360.61
	Trade receivables	728.71
	Cash and cash equivalents	18.7
	Bank balance other than cash and cash equivalents	0
	Short-term loans and advances	892.86
	Other current assets	150.27
	Total current assets	10151.15
	Total assets	11615.14
	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 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-07-2022	01-04-2022
Date of end of reporting period		30-09-2022	30-09-2022
Whether accounts are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue
	(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 Assets
	Un-allocable Assets
	Net Segment Assets
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

Cash flow statement - indirect
Particulars		6 months ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2022
B	Date of end of reporting period	30-09-2022
C	Whether results are audited or unaudited	Unaudited
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	487.03
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	224.286
	Adjustments for depreciation and amortisation expense	42.04
	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)	266.326
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-1625.97
	Adjustments for decrease (increase) in trade receivables	-262.3
	Adjustments for decrease (increase) in other current assets	2.48
	Adjustments for increase (decrease) in trade payables	65.94
	Adjustments for increase (decrease) in other current liabilities	1000.86
	Adjustments for provisions	-107.83
	Total adjustments for working capital	-926.82
	Total adjustments for reconcile profit (loss)	-660.494
	Net cash flows from (used in) operations	-173.464
	Dividends received	0
	Interest paid	7.62
	Interest received	0
	Income taxes paid (refund)	122
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items	-303.084
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	-303.084
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 tangible assets	0
	Purchase of tangible assets	91.57
	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	7.62
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-29.65
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-113.6
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-113.6
5	Cash flows from used in financing activities
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	643.83
	Repayments of borrowings	0
	Dividends paid	0
	Interest paid	224.29
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities before extraordinary items	419.54
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	419.54
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	2.856
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	2.856
	Cash and cash equivalents cash flow statement at beginning of period	15.84
	Cash and cash equivalents cash flow statement at end of period	18.696