Regulatory Basis for Exemption
The company qualifies for exemption under Regulation 15(2)(b) of SEBI (LODR) Regulations, 2015 (as amended effective March 27, 2025) because:
- The company is listed on BSE SME Exchange (BSE Startups)
- Paid-up equity share capital does not exceed ₹10 crore
- Net worth does not exceed ₹25 crore
- These thresholds are measured as on the last day of the previous financial year
Financial Position Data
The company provided paid-up capital and net worth figures for the immediately preceding three financial years:
| Financial Year | Paid-up Capital (₹ in lakhs) | Net Worth (₹ in lakhs) |
| 2023-24 | 88.04 | 221.01 |
| 2024-25 | 88.04 | 226.36 |
| 2025-26 | 88.04 | 213.86 |
Specific Exemption Period
The exemption from related party transaction disclosure requirements applies specifically for the half-year ended September 30, 2026.
Signatories and Certifications
- Company Representation: Roshan Kumar Rawal, Managing Director & CFO (DIN: 08658054), signed on October 28, 2026, from Ahmedabad
- Professional Certification: Shweta Sunil Nagpal, Proprietor of SSN & Associates (Practicing Company Secretary, Membership No.: A59537, C.P. No.: 24055, UDIN: A059537H002054651), provided independent confirmation from Thane on October 28, 2026
Company Identification
Registered Address: A 1039 & 1040, Money Plant, High Street, Near Ganesh Glory-11, Jagatpur, Ahmedabad, Dascroi, Gujarat, India, 382470
Financial Impact
No financial impact disclosed. The disclosure solely concerns regulatory compliance exemption based on company size thresholds.