Statement of deviation(s) or variation(s) under Reg. 32

BDL/PKL/SEC/2026-27 20th July, 2026 The Listing Department National Stock Exchange of India Ltd. Exchange Plaza, 5th Floor Plot no. C/l, G Block Bandra-Kurla Complex, Bandra (E) Mumbai — 400 051. SYMBOL-BETA Sub:- Statement of deviation or variation in the use of proceeds of Preferential Issue for the quarter ended June 30, 2026. Ref:- Regulation 32 of the SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015 Dear Sir/Madam, With reference to subject matter and pursuant to Regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI circular No. CIR/CFD/CMD1/162/2019 dated December 24, 2019, we hereby confirm that during the quarter ended June 30, 2026 there is no deviation or variation in the use of proceeds from the objects stated in the Private Placement Offer cum Application Letter dated November 18, 2024. A statement of deviation, stating that there is no deviation or variation in the utilisation of these proceeds, duly reviewed by the Audit Committee of the Company and taken on record by the Board of Directors at their respective meetings held on 20th July, 2026, is attached herewith. Kindly take the same on record. Thanking You Your’s faithfully For Beta Drugs Ltd. Rajni Brar Company Secretary STATEMENT OF DEVIATION OR VARIATION IN UTILIZATION OF FUNDS RAISED UNDER PREFERENTIAL ISSUE Name of Listed Entity Beta Drugs Limited Mode of Fund Raising Preferential Issues Date of Raising Funds 25-11-2024 Amount Raised Rs 117.01 crores Report filed for Quarter ended 30-06-2026 Monitoring Agency Applicable Monitoring Agency Name, if applicable Brickwork Ratings India Private Limited Is there a Deviation / Variation in use of funds raised No If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by Not applicable the shareholders Not applicable If Yes, Date of shareholder Approval Not applicable Explanation for the Deviation / Variation Comments of the Audit Committee after review No comments Comments of the auditors, if any No Comments Objects for which funds have been raised in the Preferential Issue and details of deviation, if any, in the following table:- (Amount in crores) Amount of Modified Modified Original Funds Deviation/Variation for Sr. No Original Object Object, if allocation, Remarks if any Allocation Utilised the quarter according to any if any applicable object 1 Facility Upgradation of NA 8 NA 2.25 NA 100% Subsidiary - Adley No deviation Formulations P Ltd. from objects 2 Facility Upgradation of NA 5 NA 1.35 NA 100% Subsidiary - Adley No deviation Lab Ltd. from objects 3 NA 15 NA 0.95 NA No deviation R & D facilty (new setup) from objects 4 Geographical Expansion 4.1 New Registrations NA 10 NA 0.00 NA 4.2 Audits No deviation from objects 4.3 Dossiers costs 4.4 Bioequivalence studies costs 5 Capital Expenditure NA 44 NA 9.52 NA (Manufacturing- new No deviation setup) from objects 6 Capital Investment NA 20 NA 19.95 NA (including capital No deviation acquisitions) from objects 7 NA 15 NA 13.85 NA No deviation General Corporate from objects 117 47.87 TOTAL For Beta Drugs Limited Rajni Brar Company Secretary &Compliance Officer