Detailed Reasons for Non-Applicability
A. Financial Results (Regulation 33(3))
The company cites SEBI LODR Regulation 33(5), which states that for entities listed on an SME exchange, any reference to "quarterly/quarter" shall be read as "half-yearly/half-year." As a BSE SME-listed company, Davin Sons Retail Limited is not required to declare financial results for the quarter ended 30th June 2026. The requirement for submitting year-to-date financial results is also not applicable.
B. Statement on Deviation/Variation in Issue Proceeds (Regulation 32(8))
The company cites SEBI LODR Regulation 32(8), which similarly states that for SME-listed entities, "quarterly/quarter" shall be read as "half-yearly/half-year." Consequently, there is no requirement to disclose any statement on deviation or variation in the use of proceeds from public issues, rights issues, preferential issues, or qualified institutions placements for this quarter.
C. Disclosure of Outstanding Defaults
The company explicitly states there are "no any outstanding default on loan and debt securities" for the quarter ended 30th June 2026, making this disclosure non-applicable.
D. Disclosure of Related Party Transactions
The company states that the requirement to disclose related party transactions per the reference circular is applicable only for half-yearly filings (i.e., the 2nd and 4th quarters). Therefore, it is not applicable for the 1st quarter ended 30th June 2026.
Financial Impact
No financial impact is quantified in this disclosure. The filing is a procedural compliance announcement confirming exemptions available to SME-listed entities.