Basis for Exemption

The exemption is based on Regulation 15(2) of SEBI LODR Regulations, 2015, which states that companies listed on the BSE SME Platform are exempt from compliance with several specific regulations including Regulation 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27 and certain clauses of sub-regulation (2) of Regulation 46 and paragraphs C, D and E of Schedule V.

Specific Period Covered

The non-applicability specifically applies to the half-year period ended September 30, 2026.

Financial Impact

No financial impact disclosed. The disclosure is purely regulatory in nature regarding compliance exemption.