Pact Industries Limited has submitted a regulatory disclosure to BSE Limited and the Metropolitan Stock Exchange of India Limited regarding the non-applicability of certain SEBI Listing Obligations and Disclosure Requirements (LODR) Regulations.
The company specifically addresses Regulation 23(9), which requires disclosure of Related Party Transactions on a consolidated basis for the half year ended September 30, 2026.
The basis for non-applicability is Regulation 15(2) of SEBI (LODR) Regulations, 2015, which exempts listed entities from corporate governance provisions (including Regulations 17-27 and specific clauses) if they have:
- Paid-up equity share capital not exceeding ₹10 crore
- Net worth not exceeding ₹25 crore
As per the company's latest audited accounts as of March 31, 2026:
- Paid-up equity share capital: ₹5,54,08,000 (₹5.54 crore)
- Net worth: ₹-3,38,25,000 (negative ₹3.38 crore)
Both figures are below the threshold limits specified under Regulation 15(2), making Regulation 23(9) not applicable to the company. Consequently, Pact Industries Limited is not required to submit the disclosure of related party transactions on a consolidated basis for the half year ended September 30, 2026.
The disclosure was signed by Harpreet Singh, Managing Director (DIN: 00570541), and digitally dated November 14, 2026, at 17:37:59 +05:30.