Beeyu Overseas Ltd Management Discussions

A. OUTLOOK

Global economy remained resilient during 2025 despite geopolitical uncertainties, trade policy, realignments inflationary pressures, India continues to be among the fastest growing major economies globally, supported by strong domestic demand, Government initiatives such as Make in India, Standup India.

The risk identification and assessment process is dynamic and hence the Company has been able to identify, monitor and mitigate the most relevant strategic and operational risks both during the period of accelerated growth as well as through the recessionary phase of the economy we recently witnessed. All inherent risks are measured, monitored and regularly reported to the management. Your Company has diligently followed all the Government issued guidelines including adoption of social distancing norms at work place and all necessary precautions for all employees Cyber Security has also become necessary. Cyber frauds have become a matter of concern.

Your company has instituted adequate control systems commensurate with its size and scale of operation. The Audit Committee periodically reviews such systems with the help of internal and Statutory Auditors and reports to the Board on its inadequacy. The Auditors have access to all records and information of the Company. Internal Controls form an integral part of the Companys general organizational structure.

The Internal Financial Controls are adequate and functioning actively. Your Company remains committed to improve the effectiveness of internal control and processes. The IFC with regard to Financial Statement are adequate in opinion of the Board of Directors.

Human capital continues to be a vital resource for all Company. The Company has a continuous process to monitor individual performance.

The Company has implemented a policy prohibiting Insider Trading in conformity with applicable regulations. The trading window disclosure are intimated to Stock Exchange in advance.

The detail of key financial ratios are given in Note 12 (xviii) to Financial Statement *Remarks have been provided for variance occurring more than 25% during the year.

Statement in the Management Discussion and Analysis describing the Companys objectives, expectations or projections may be forward looking statement within the meaning of applicable securities, law and regulations. Actual results could differ materially from those expressed or implied. Important factors that could make a difference to the Companys operation include global and Indian demand supply conditions, finalized goods prices, changes in Government regulations tax regimes, economic development within India.