This is a regulatory compliance disclosure submitted to BSE Limited.

The company, iSERA Lifesciences Limited, informs that pursuant to Regulation 15(2) of the SEBI (LODR) Regulations, 2015, it is exempt from complying with specified corporate governance provisions. The exemption applies to Regulations 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27 and clause (b) to (i) of Sub Regulation (2) of Regulation 46 and Para C, D and E of Schedule V.

The basis for this exemption is that the company's paid-up equity share capital and net worth as on 31st March 2026 were less than ₹10 crore and ₹25 crore, respectively. Consequently, the company specifically confirms that Regulation 23(9) of the SEBI (LODR) Regulations, 2015 does not apply for the half-year period ended 30th September 2026.

The disclosure is signed by Jayshree Rahylalolaintory, Managing Director (DIN: 10017258), on behalf of the Board of Directors.