This is a regulatory compliance disclosure letter addressed to the Listing Compliance Monitoring Team of BSE Ltd. The purpose of the communication is to formally inform the exchange that the company is exempt from the requirement to file disclosures for Related Party Transactions (RPTs) for the half-year ended September 30, 2026.
The exemption is claimed under Regulation 15(2) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. The basis for this exemption is the company's size, as determined by two specific financial metrics from the previous financial year:
- Paid-up Equity Share Capital: ₹6.05 Lakhs as on March 31, 2026.
- Net Worth: ₹22.67 Crores as on March 31, 2026.
Regulation 15(2) states that the corporate governance provisions specified in Regulations 17 to 27 (which include RPT disclosures under Regulation 23(9)) do not apply to a listed entity that, on the last day of the previous financial year, has a paid-up equity share capital not exceeding ₹10 Crores and a net worth not exceeding ₹25 Crores. As both of the company's figures are below these stipulated thresholds, it concludes that it is not required to file the RPT disclosure.
The letter is signed by Johanna Louis, who holds the titles of Company Secretary and Compliance Officer, and is dated November 5, 2026.