Certificate says related party transaction disclosure rules do not apply for the half year ended September 30, 2026
Athena Constructions Ltd has told BSE that the half-yearly disclosure of related party transactions under Regulation 23(9) does not apply to it for the period 1 April 2026 to 30 September 2026.
By ScoutQuest · · 2 min read
- Disclosure Period
- 1 April 2026 to 30 September 2026
- Letter Date
- October 19, 2026
- BSE Scrip Code
- 539099
What the company has said
Athena Constructions Ltd has written to BSE stating that the half-yearly disclosure of related party transactions under Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 does not apply to it for the period from 1 April 2026 to 30 September 2026.
The company has attached a certificate issued under Regulation 15(2) in support of this position, and has asked the exchange to take the letter on record.
The letter is dated October 19, 2026 and refers to BSE scrip code 539099. It is signed by Pallavi A Chavan, Company Secretary and Compliance Officer.
What this disclosure is about
- Regulation 23(9) is the provision under which listed companies generally publish a half-yearly statement of their related party transactions, that is, dealings with parties such as promoters, group companies or other connected entities.
- Regulation 15(2) is the route through which certain listed entities are exempted from specified provisions of the regulations, including the related party transaction disclosures.
- By update this letter, the company is informing the exchange that, on the basis of that certificate, the half-yearly related party transaction statement is not required from it for this period.
What it means for a retail investor
- This is a compliance-related intimation. It tells the reader that a particular periodic disclosure will not be published by the company for this half year, because the company states the requirement does not apply to it.
- The letter does not spell out any transaction, amount, counterparty or change in the company's business. It carries no financial figures.
- Investors who track related party dealings should note that no such half-yearly statement is being shared by the company for this period, in line with the certificate placed on record.
Points to keep in mind
- The letter records a position taken by the company, supported by a certificate under Regulation 15(2).
- The update does not contain any monetary amounts, share counts or percentages that can be compared across periods.
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