Leo Dryfruits Exempt from Secretarial Compliance Report

Company Disclosure: Exemption from Annual Secretarial Compliance Report

Regulatory Basis for Exemption

The exemption is claimed under Regulation 15(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"). This regulation specifies that corporate governance provisions, including Regulation 24A (which mandates submission of Annual Secretarial Compliance Report), do not apply to:

• Listed entities having paid-up equity share capital not exceeding ₹10 crore and net worth not exceeding ₹25 crore as on the last day of the previous financial year
• Listed entities which have listed their specified securities on the SME Exchange

Company Status and Applicability

Leo Dryfruits & Spices Trading Limited confirms that it is listed on the SME Platform of BSE Limited. Based on this SME listing status, the company asserts that the provisions of Regulation 24A of the Listing Regulations relating to submission of Annual Secretarial Compliance Report are not applicable to the company.