Quarterly corporate governance report under Regulation 27(2) not applicable to the company
Shares are listed on BSE's SME platform.
By ScoutQuest · · 1 min read
- Quarter
- quarter ended September 30, 2026
- Regulation Cited
- Regulation 15(2)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
- Report Not Applicable
- quarterly compliance report on corporate governance under Regulation 27(2) is not applicable
An SME-listed entity's quarterly compliance position
- The company has informed BSE that its equity shares are listed on the SME Platform of BSE Limited.
- It states that, under Regulation 15(2)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the corporate governance provisions specified in Regulations 17 to 27, the relevant clauses of sub-regulation (2) of Regulation 46 and Paras C, D and E of Schedule V do not apply to a listed entity which has listed its specified securities on the SME Exchange.
- On that basis, the company states that the requirement to submit a quarterly compliance report on corporate governance under Regulation 27(2) is not applicable to it for the quarter ended September 30, 2026.
- The company has requested BSE to take the same on record. The letter is signed by the Company Secretary and Compliance Officer.
What this letter is about
This is a statement about which compliance requirements apply to the company for a given quarter. It sets out the company's position that the quarterly corporate governance compliance report required under Regulation 27(2) does not apply to it, because it is listed on the SME platform, which is covered by the exemption in Regulation 15(2)(b).
What a retail investor may take from it
- The letter is about the applicability of a reporting requirement, and records the company's position for the quarter ended September 30, 2026.
- The exemption described applies to entities whose specified securities are listed on the SME Exchange, and the company states that this covers it.
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