Disha Resources Exempt from Related Party Disclosure

Basis for Exemption

Regulation 15(2) stipulates that corporate governance provisions (Regulations 17 to 27 and specific clauses of Regulation 46 and Schedule V) are not applicable to listed entities that meet certain size criteria. The exemption applies if, as of the last day of the previous financial year, a company has:

• A paid-up equity share capital not exceeding ₹10.00 Crore
• A net worth not exceeding ₹25.00 Crore

Company's Stated Position

Disha Resources Limited confirms that it meets both criteria for exemption. Its paid-up equity share capital does not exceed ₹10 Crore and its net worth does not exceed ₹25 Crore.

Consequence and Request

Consequently, the provisions of Regulation 23(9) are not applicable to the company. Therefore, it is not mandatory for the company to file the Related Party Transaction report for the half year ended September 30, 2026, with the exchange. The company requests BSE Limited to take note of this and update its records accordingly.