Nature of the Event

The Board of Directors of Beeyu Overseas Limited held a meeting on Thursday, 12th November 2026, which commenced at 4:00 PM and concluded at 4:45 PM. The Board inter-alia considered and approved the Unaudited Financial Results for the quarter and six months ended 30th September 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015.

Key Financial Figures (Standalone, Rs. in Lakh)

Quarterly Performance (Q2 FY2026 ended 30/09/2026)

  • Total Income: ₹3.70
  • Total Expenses: ₹4.14
  • Employee Benefits Expense: ₹0.45
  • Depreciation and Amortisation: ₹0.61
  • Other Expenses: ₹3.08
  • Profit/(Loss) before tax: (₹0.44)
  • Profit/(Loss) after tax: (₹0.44)
  • Earnings per share (Basic & Diluted): (₹0.003)

Half-Yearly Performance (H1 FY2026 ended 30/09/2026)

  • Total Income: ₹7.39
  • Total Expenses: ₹8.11
  • Employee Benefits Expense: ₹0.90
  • Depreciation and Amortisation: ₹1.23
  • Other Expenses: ₹8.11 (summation error noted; line items add to ₹10.24, but total is stated as ₹8.11)
  • Profit/(Loss) before tax: (₹2.85)
  • Profit/(Loss) after tax: (₹2.85)
  • Earnings per share (Basic & Diluted): (₹0.020)

Comparative Figures

  • Q2 FY2025 (30/09/2025): Profit after tax of ₹1.41; EPS of ₹0.010.
  • H1 FY2025 (30/09/2025): Loss after tax of (₹2.94); EPS of (₹0.020).
  • Full Year FY2026 (31/03/2026): Loss after tax of (₹2.15); EPS of (₹0.15).

Capital Structure

  • Paid-up Equity Share Capital: Remained constant at ₹1414.15 lakh (Face Value ₹10/- each) for all periods presented.
  • Other Equity: Stood at (₹1414.71) lakh as of 30/09/2026, compared to (₹1411.86) lakh as of 31/03/2026.
  • Total Equity: Negative ₹0.56 lakh as of 30/09/2026, down from positive ₹2.29 lakh as of 31/03/2026.

Statement of Assets and Liabilities (As at 30/09/2026, Rs. in Lakh)

  • Total Assets: ₹275.66 (Previous: ₹281.51 as of 31/03/2026)
  • Non-Current Assets: ₹158.19 (Property, Plant and Equipment: ₹96.18; Other non-current financial assets: ₹62.01)
  • Current Assets: ₹117.47 (Cash & Cash Equivalents: ₹1.28; Other Current Financial Assets: ₹113.40; Other Current Assets: ₹2.79)
  • Total Equity and Liabilities: ₹275.66
  • Equity: (₹0.56)
  • Non-Current Liabilities: ₹269.87 (Other Non-Current Liabilities: ₹249.80; Deferred Tax Liabilities: ₹20.07)
  • Current Liabilities: ₹6.35 (Trade Payables: ₹6.35)

Cash Flow Statement (Half-Year Ended 30/09/2026, Rs. in Lakh)

  • Net Cash from Operating Activities: ₹2.01
  • Net Cash from Investing Activities: (₹2.21)
  • Net Cash from Financing Activities: ₹0.00
  • Net Decrease in Cash & Cash Equivalents: (₹0.20)
  • Cash & Cash Equivalents at period end: ₹1.28

Additional Disclosures and Notes

  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI LODR Regulations.
  • The results were reviewed by the Audit Committee and approved by the Board on 12th November 2026.
  • The statutory auditors, Agarwal & Associates (Firm Regn. No. 323210E), conducted a limited review under Regulation 33 and issued an unqualified opinion dated 12th November 2026 (UDIN: 26052130WIZAMG8861).
  • The company explicitly states: "The Company does not currently have any operation hence no segment reporting is applicable."
  • Prior period figures have been regrouped/reclassified where necessary.