Beeyu Overseas Ltd Management Discussions

A. OUTLOOK

The year gone by was a difficult year for the global economy, inflation and the war in Ukraine taking their toll. While these headwinds remain, the economic scenario could be changing for the better in the current year. The overall macro environment for India has been much better than many or most of the developed and developing economies. There has been continued setbacks with some part of the world, and its consequent impact on the respective currencies and interest rate.

The published economic survey of 2025 indicates the country GDP to grow approx 6.5%.

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 financials ratios are given in Note 12 to Financial Statement

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.