Paid-up capital and net worth below limits, so related party transaction disclosure not applicable
Company says the related party transaction disclosure for the quarter and half year ended September 30, 2026 is not applicable to it.
- Paid-up Equity Share Capital
- Rs. 2,93,11,250
- Net Worth
- Rs. 12,15,81,665
- Period
- quarter and half year ended September 30, 2026
Related party transaction disclosure: not applicable
The company has written to BSE stating that the disclosure of related party transactions on a consolidated basis for the quarter and half year ended September 30, 2026, required under Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, is not applicable to it.
Why the company says the exemption applies
- Under Regulation 15(2), the corporate governance provisions listed in the letter — Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26 and 27, clause (b) to (i) of sub-regulation (2) of Regulation 46, and Para C, D and E of Schedule V — do not apply to a listed entity whose paid-up equity share capital does not exceed Rs. 10 crore and whose net worth does not exceed Rs. 25 crore, as on the last day of the previous financial year.
- As per the latest audited accounts as at March 31, 2026, the company's paid-up equity share capital is Rs. 2,93,11,250 and its net worth is Rs. 12,15,81,665. It states both are below the threshold limits.
What this means
- Related party transactions are dealings between a company and its promoters, directors, group companies or other connected parties. Listed companies normally report such transactions on a consolidated basis every half year.
- The company states that because its paid-up equity share capital and net worth are below the stated limits, it is not required to submit this half-yearly related party transaction disclosure for the quarter and half year ended September 30, 2026.
More numbers
- Paid-up equity share capital as at March 31, 2026Rs. 2,93,11,250/-
- Net worth as at March 31, 2026Rs. 12,15,81,665/-
- Paid-up equity share capital threshold under Regulation 15(2)rupees ten crore
- Net worth threshold under Regulation 15(2)rupees twenty five crore
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