Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, we hereby inform you that the Hon''ble NCLT, Kolkata Bench, vide its Order dated 01st October 2026, has approved the reduction of share Capital of Beeyu Overseas Limited under Section 66 of the Companies Act, 2013. The Covering Letter along with a Copy of the said Order is enclosed for your information and records. Kindly take the same on records.

BEEYU OVERSEAS LIMITED Registered Office: 15, Chittaranjan Avenue, Ground Floor, Kolkata – 700 072 Email ID: info@beeyuoverseas.in, Website: www.beeyuoverseas.in CIN: L51109WB1993PLC057984 Date: 3 October 2026 The General Manager Listing Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Fort, Mumbai – 400001 Scrip Code: 532645 Subject: Intimation of NCLT Order approving reduction of share capital Dear Sir/Madam, Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Hon’ble National Company Law Tribunal, Kolkata Bench, vide its Order dated 1 October 2026, has approved the reduction of share capital of Beeyu Overseas Limited under Section 66 of the Companies Act, 2013. The approved reduction envisages reduction of the issued, subscribed and paid-up equity share capital from INR 14,14,14,530 comprising 1,41,41,453 equity shares of INR 10 each to INR 8,28,200 comprising 82,820 equity shares of INR 10 each, by cancellation and extinguishment of 1,40,58,633 equity shares, for adjustment of accumulated losses. The reduction will be implemented upon completion of the applicable statutory and corporate action formalities. A copy of the said Order is enclosed herewith for your information and records. Kindly take the same on record. For and on behalf of Beeyu Overseas Limited: Gunjan Bagla Company Secretary Membership No. A53102 Address: 15, Chittaranjan Avenue, Ground Floor, Kolkata – 700 072. Encl.: Copy of NCLT Order dated 1 October 2026. IN THE NATIONAL COMPANY LAW TRIBUNAL DIVISION BENCH, COURT-I KOLKATA C.P. NO. 139/KB/2025 An application under Section 66 (1) of the Companies Act, 2013 and Rule 2 of the National Company Law Tribunal (Procedure for Reduction of Share Capital of Company) Rules, 2016 IN THE MATTER OF: Beeyu Overseas Ltd., (CIN No.: L51109WB1993PLCU057984), a company incorporated under the provisions of the Companies Act, 1956, through its Directors, Mr. Pranab Chakraborty, having registered office at 15, Chittaranjan Avenue, Ground Floor, Kolkata- 700072. …Applicant Company Date of pronouncement: 01.10.2026. CORAM: SMT. BIDISHA BANERJEE, HON’BLE MEMBER (JUDICIAL) MS. REKHA KANTILAL SHAH, HON’BLE MEMBER (TECHNICAL) Appearance (via video conferencing/physically) Mr. Shaunak Mitra, Adv. ] For the Applicant Company O R D E R Per: Bidisha Banerjee, Member (Judicial) 1. The Court convened through hybrid mode. 2. Heard the learned Counsel for the Applicant Company. Page 1 of 21 IN THE NATIONAL COMPANY LAW TRIBUNAL DIVISION BENCH, COURT-1 KOLKATA C.P. NO 139/KB/2025 3. The Applicant Company has filed this petition under Section 66 of the Companies Act, 2013 seeking the following reliefs: (i) Allow the present Application and grant sanction to the proposed set-off of accumulated losses of the Applicant Company amounting to Rs.23,14,53,545/- (Rupees Twenty- Three Crore Fourteen Lakh Fifty-Three Thousand Five Hundred and Forty-Five only), as reflected in its audited Balance Sheet as at 31st March, 2024 in the following manner: (a) An amount of Rs.6,23,48,318/- (Rupees Six Crore Twenty-Three Lakh Forty-Eight Thousand Three Hundred and Eighteen only) to be set off against the balance lying in the Capital Reserve; (b) An amount of Rs.2,85,18,897/- (Rupees Two Crore Eighty-Five Lakh Eighteen Thousand Eight Hundred and Ninety-Seven only) to be set off against the balance lying in the Securities Premium Reserve; and (c) The remaining balance of Rs.14,05,86,330/- (Rupees Fourteen Crore Five Lakh Eighty-Six Thousand Three Hundred and Thirty only), representing approximately 99.42% of the total issued, subscribed, and paid-up equity share capital of the Company, to be adjusted by way of cancellation and extinguishment of 1,40,58,633 (One Crore Forty Lakh Fifty-Eight Thousand Six Hundred and Thirty-Three) equity shares of face value Rs.10/- (Rupees Ten) each. (ii) That the Applicant Company not be required to add the words “and reduced” to its name; (iii) That the proposed minute be approved; Page 2 of 21 IN THE NATIONAL COMPANY LAW TRIBUNAL DIVISION BENCH, COURT-1 KOLKATA C.P. NO 139/KB/2025 (iv) The liberty be reserved to the Applicant Company to apply to this Hon’ble Tribunal herein as and when occasion may arise for any direction that may be necessary; (v) That to this end all enquiries and directions necessary and proper be made and given and (vi) That this Hon’ble NCLT may pass such further order(s) as it may deem fit and proper in the facts and circumstances of the present case. 4. The learned Advocate for the Applicant Company submits that no objector has come before the Tribunal to oppose the Petition and nor has any party controverted any averments made in the Petition. 5. The Applicant Company was incorporated on 4th March, 1993 under the provisions of the Companies Act, 1956 and the Company is a listed public company with its equity shares listed on BSE Limited. The registered office of the Company is situated at Kolkata in the State of West Bengal, which falls within the jurisdiction of this Bench. 6. The object of this Application is to obtain the sanction of this Tribunal for the proposed set-off of accumulated losses of the Applicant Company amounting to ₹ 23,14,53,545/-(Rupees Twenty-Three Crore Fourteen Lakh Fifty-Three Thousand Five Hundred and Forty- Five only), as reflected in its audited Balance Sheet as at 31st March, 2024, in the following manner: (a) An amount of ₹ 6,23,48,318/- (Rupees Six Crore Twenty-Three Lakh Forty-Eight Thousand Three Hundred and Eighteen only) to be set off against the balance lying in the Capital Reserve. (b) An amount of ₹ 2,85,18,897/- (Rupees Two Crore Eighty-Five Lakh Eighteen Thousand Eight Hundred and Ninety-Seven Page 3 of 21 IN THE NATIONAL COMPANY LAW TRIBUNAL DIVISION BENCH, COURT-1 KOLKATA C.P. NO 139/KB/2025 only) to be set off against the balance lying in the Securities Premium Reserve; and (c) The remaining balance of ₹ 14,05,86,330/- (Rupees Fourteen Crore Five Lakh Eighty-Six Thousand Three Hundred and Thirty only), representing approximately 99.42% of the total issued, subscribed, and paid-up equity share capital of the Company, to be adjusted by way of cancellation and extinguishment of 1,40,58,633 (One Crore Forty Lakh Fifty- Eight Thousand Six Hundred and Thirty-Three) equity shares of face value ₹ 10/- (Rupees Ten) each. 7. The main objects of the Applicant Company, as stated in its Memorandum of Association (“MOA”), is as under: (a) To Act as liaison officer, representative, consignee, commission agent, arhaliyas, middleman, brokers, factors or contract agent for any government, statutory body, body corporate, firm or individual, in India or abroad; (b) To export and import, whether as principal, agent or representative, any goods, articles, commodities, machinery, agricultural produce, documents, services, technical know-how, patents, software or similar items. 8. That clause 57 of the Articles of Association of the Applicant Company, empowers the Company to reduce its share capital by special resolution, subject to the provisions of the Act. An extract is reproduced below: ARTICLE 57: “The Company may, by resolution as prescribed by the Act, reduce in any manner and in accordance with the provisions of the Act and the Rules – Page 4 of 21 IN THE NATIONAL COMPANY LAW TRIBUNAL DIVISION BENCH, COURT-1 KOLKATA C.P. NO 139/KB/2025 (a) its share capital; (b) any capital redemption reserve account; (c) any securities premium account; and/or (d) any other reserve in the nature of share capital.” A certified copy of the Certificate of Incorporation (“COI”) of the Applicant Company together with the Memorandum of Articles of Association and Master Data is annexed and marked as Annexure- 01 (COLLY). 9. The Capital Structure of the Applicant Company as on 31st March 2024 is as under: (Amount in INR) Particulars 31 March 2024 Authorized Share Capital: 16,00,00,000 1,60,00,000 e [Showing first 8,000 characters — download PDF for full document]