Regulatory Basis for Exemption

The exemption is claimed under Regulation 15(2) of SEBI (LODR) Regulations, 2015, which states that certain corporate governance provisions (including Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27 and specific clauses of regulation 46 and paras C, D and E of Schedule V) do not apply to listed entities meeting specific criteria.

Exemption Criteria Met

The company qualifies for exemption based on the following criteria as on the last day of the previous financial year:

  • Paid-up equity share capital not exceeding ₹10 crore
  • Net worth not exceeding ₹25 crore

Specific Regulation Exemption

Due to meeting these criteria, the requirement to file half-yearly reports on Related Party Transactions as prescribed under Regulation 23(9) for the period ended 31st March 2026 is not applicable to the company.

Future Compliance Commitment

The company has certified that whenever these regulations become applicable in the future (when the company no longer meets the exemption criteria), it will comply with all requirements within the prescribed timeframes.

Additional Information

Company Address: F-2, Sector-58, Noida - 201301, Gautam Budh Nagar, Uttar Pradesh

Contact: Tel: 91-120-2580088, Email: info@kuwer.com, Website: www.kuwer.com