Transaction Details

Three separate gift transactions were executed:

Transaction 1 (25th June, 2026):

  • Transferor/Donor: Abha Santoshkumar Saraswat
  • Transferee/Donee: Nisha Chandresh Saraswat
  • Number of shares: 8,80,098 equity shares
  • Percentage of shareholding: 5.44%

Transaction 2 (27th June, 2026):

  • Transferors/Donors:

1. Santoshkumar Ramjilal Saraswat (3,64,598 shares)

2. Abha Santoshkumar Saraswat (5,60,709 shares)

  • Transferee/Donee: Nisha Chandresh Saraswat
  • Total shares: 9,25,307 equity shares
  • Percentage of shareholding: 5.72%

Transaction 3 (27th June, 2026):

  • Transferor/Donor: Santosh Kumar Ramjilal Saraswat
  • Transferee/Donee: Pooja Saraswat
  • Number of shares: 3,00,000 equity shares
  • Percentage of shareholding: 1.85%

Shareholding Impact

Pre-Transaction Holdings (as disclosed in Regulation 10(7) report):

  • Nisha Chandresh Saraswat: 12,97,112 shares (8.01%)
  • Pooja Saraswat: 5,04,321 shares (3.12%)
  • Abha Santoshkumar Saraswat: 12,44,696 shares (7.69%)
  • Santoshkumar Ramjilal Saraswat: 8,60,709 shares (5.32%)

Post-Transaction Holdings:

  • Nisha Chandresh Saraswat: 31,02,517 shares (19.17%) - increase of 18,05,405 shares
  • Pooja Saraswat: 8,04,321 shares (4.97%) - increase of 3,00,000 shares
  • Abha Santoshkumar Saraswat: 0 shares - decrease of 12,44,696 shares
  • Santoshkumar Ramjilal Saraswat: 5,60,709 shares (3.46%) - decrease of 3,00,000 shares

Company Capital Structure

  • Total equity share capital: ₹16,18,33,440
  • Total number of shares: 1,61,83,344 equity shares of ₹10 each
  • No change in total share capital due to these off-market transfers

Relationship Between Parties

The transactions represent family arrangements:

  • Pooja Saraswat (acquirer) is daughter of Santoshkumar Ramjilal Saraswat (seller)
  • Nisha Chandresh Saraswat (acquirer) is daughter-in-law of Santoshkumar Ramjilal Saraswat and Abha Santoshkumar Saraswat (sellers)

Exemption Basis

The transactions qualify for exemption from open offer requirements under:

  • Regulation 10(1)(a)(i): Transfer between immediate relatives
  • Regulation 10(1)(a)(ii): Transfer between persons named as promoters in the shareholding pattern for not less than three years prior to the acquisition

Document Attachments

The filing includes multiple annexures:

  • Annexure I: SEBI payment confirmation dated 13th July, 2026
  • Annexure II: Prior intimation under Regulation 10(5)
  • Annexure III: Disclosure under Regulation 10(6)
  • Annexure IV: Disclosure under Regulation 29(2) by both acquirer and seller
  • Annexure V: Shareholding pattern showing acquirers and sellers as part of promoter & promoter group

Financial Impact

No monetary consideration involved as transactions were executed via gift deeds. The aggregate shareholding of the promoter and promoter group remains unchanged at 59.86% post-transaction.

#YugDécor #SEBISAST #RegulatoryCompliance #PromoterTransfer #GiftDeed #Neutral