Company says SEBI LODR Regulation 32 not applicable for quarter ended 30.09.2026
Lynx Machinery & Commercials Ltd has told BSE that Regulation 32 of the SEBI (LODR) Regulations, 2015 is not applicable to the company for the quarter ended 30.09.2026.
By ScoutQuest · · 1 min read
- Regulation
- Regulation 32 of the SEBI (LODR) Regulations, 2015 is not applicable
- Quarter ended
- 30.09.2026
- Letter date
- 9th October 2026
What the company has said
- Lynx Machinery & Commercials Ltd has informed BSE that Regulation 32 of the SEBI (LODR) Regulations, 2015 is not applicable to the company for the quarter ended 30.09.2026.
- The company has requested the exchange to take note of this information.
- The letter of intimation is dated 9th October 2026.
What Regulation 32 normally deals with
Regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 covers the Statement of Deviation or Variation. It applies to money raised through a public issue, a rights issue, a preferential issue or a qualified institutions placement (QIP).
- A deviation broadly means the funds were used for something other than the purpose stated earlier.
- A variation broadly means a change from the stated plan for using those funds.
Where such an issue has happened, companies are generally required to place a statement before the audit committee and the board, and file it with the stock exchange every quarter.
What this particular update is
- This is a declaration that the said regulation is not applicable to the company for the quarter ended 30.09.2026.
- It is an intimation to the exchange, not a statement of how any funds were used.
How a reader might look at it
- Such a declaration is an intimation about applicability of a specific quarterly reporting requirement.
- It does not contain any proceeds, amounts raised, or fund utilisation details, because the company states the requirement itself does not apply to it.
This is an exchange intimation, and the reader may treat it as an update on the company's quarterly reporting position rather than as information about money raised or spent.
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