Financial Thresholds for Exemption

As of 31st March, 2026 (previous financial year end):

  • Paid-up capital: ₹329.55 lakhs (₹3.30 crore), which is below the ₹10 crore threshold
  • Net worth: ₹415.91 lakhs (₹4.16 crore), which is below the ₹25 crore threshold

Regulatory Basis for Exemption

The company qualifies for exemption under Regulation 15(2) of SEBI (LODR) Regulations, 2015, from the corporate governance provisions specified in:

  • Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27
  • Clauses (b) to (i) of sub-regulation (2) of regulation 46
  • Para C, D and E of Schedule V

Specific Exemption Claimed

The company is not required to submit related party transactions disclosures as per Regulation 23(9) of SEBI (LODR) Regulations, 2015 for the quarter ended 30th September, 2026.