Exemption Criteria
Company qualifies for exemption from related party transaction disclosures based on:
- Paid-up capital not exceeding ₹10 crore
- Net worth not exceeding ₹25 crore
- Securities not listed on SME Exchange platform
Financial Position
As per audited balance sheet for financial year ended 31 March 2026:
- Paid-up capital: ₹3,08,00,000 (₹3.08 crore)
- Net worth: ₹4,10,56,180.50 (₹4.11 crore)
Conclusion
Company is not required to submit disclosure of Related Party Transactions for the half year ended 30 September 2026 under Regulation 23(9) of SEBI (LODR) Regulations.