Key Regulatory Reference
Disclosure made pursuant to Regulation 23(9) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Basis for Exemption
The company qualifies for exemption under Regulation 15(2)(b) of LODR (as amended effective March 27, 2025) as it meets both criteria:
- Specified securities are listed on the SME Exchange
- Paid-up Equity Share Capital does not exceed ₹10 crore AND Net Worth does not exceed ₹25 crore as on the last day of the previous financial year
Financial Parameters (as on last day of previous financial years)
| Financial Year | Paid-up Equity Share Capital (₹ in Crores) | Net Worth (₹ in Crores) |
| 2025-26 | 4.78 | 10.69 |
| 2024-25 | 4.78 | 10.62 |
| 2023-24 | 4.78 | 10.58 |
Certification Details
- Certified by: M/s. Hemant Sharma & Associates, Practicing Company Secretaries
- Certifying individual: Hemant Sharma, Proprietor
- Membership No.: A-42264
- COP No.: 17411
- Peer Review Certificate No.: 4030 of 2023
- UDIN: A042264H002084623
- Date of certificate: October 30, 2026
- Place of certification: Kolkata
Company Representatives
- Anjali Gupta, Company Secretary & Compliance Officer (Membership No.: 63182)
Period Covered
Half year ended September 30, 2026
Regulatory Impact
The company is not required to submit a Half Yearly Report on Related Party Transactions under Regulation 23(9) of SEBI LODR Regulations, 2015 for the specified period.
Financial Impact
No immediate financial impact disclosed. The disclosure relates to regulatory compliance exemption rather than financial transactions.
Communication Details
- Addressed to: Corporate Compliance Department, BSE Limited
- BSE address: Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001
- Company registered office: 29A, Weston Street, 3rd Floor, Room No C-5, Kolkata – 700012, West Bengal
- Company contact: polymacthermo@gmail.com | 033-4604 4648