This report conducts an in-depth analysis of the financial performance of Bharat Heavy Electricals Limited (BHEL), a prominent player in India's Public Sector Undertakings (PSUs). As a cornerstone of the country's power and engineering sector, BHEL's financial standing holds significant implications for the broader economic landscape. This study aims to scrutinize key financial indicators, assess profitability, liquidity, and solvency ratios, and provide insights into BHEL's overall fiscal health. By delving into the financial intricacies of this PSU, the report seeks to contribute valuable perspectives for stakeholders, policymakers, and industry analysts alike.