Company cites Regulation 15(2) exemption, will not file related party transaction disclosure for H1 FY27
No related party transaction disclosure for H1 FY27 — the company has cited the Regulation 15(2) exemption under LODR.
By ScoutQuest · · 1 min read
- Paid-up capital (as on March 31, 2026)
- ~Rs. 4.43 crore
- Net worth (as on March 31, 2026)
- ~Rs. 5.73 crore
- Compliance timeline if rule applies later
- within six months from the date the provision becomes applicable
What was shared: The company has written to BSE stating that the requirement to submit a half-yearly disclosure of related party transactions under Regulation 23(9) of SEBI (LODR), 2015 does not apply to it for the half year ended September 30, 2026. The letter is dated October 21, 2026 and is signed by the Company Secretary and Compliance Officer.
Why the company says it does not apply
- It is availing the exemption available under Regulation 15(2) of the same regulation.
- Paid-up capital as on March 31, 2026: ~Rs. 4.43 crore.
- Net worth as on March 31, 2026: ~Rs. 5.73 crore.
- The company states both figures are within the prescribed limit for this exemption.
What the company has undertaken
- If the regulation becomes applicable to the company at a later date, it will meet the requirements within six months from the date the provision becomes applicable.
What this means for a retail investor: Related party transaction disclosure is a periodic update in which a listed company reports transactions with its own promoters, directors, group entities and other related parties. Smaller companies below the prescribed paid-up capital and net worth thresholds are exempt from this half-yearly update. This intimation is about the applicability of that update requirement, not about any transaction itself.
The numbers to note: The exemption has been claimed on the basis of paid-up capital of ~Rs. 4.43 crore and net worth of ~Rs. 5.73 crore as on March 31, 2026, both stated to be within the prescribed limit.
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More numbers
- Paid-up capital as on March 31, 2026Rs. 4,42,82,070/-
- Net worth as on March 31, 2026Rs. 5,73,48,000/-
- Compliance timeline once regulation becomes applicablesix months
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