Related party transaction disclosure said not applicable for half year ended September 30, 2026
Company has told BSE that the half-yearly related party transaction disclosure under Regulation 23(9) of SEBI LODR does not apply to it for the half year ended September 30, 2026.
By ScoutQuest · · 2 min read
- Period
- half year ended September 30, 2026
- Regulation cited as not applicable
- Regulation 23(9) of SEBI LODR
- Exemption relied on
- Regulation 15(2)
What the company told the exchange
The company has informed BSE that the half-yearly disclosure of related party transactions under Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to it for the half year ended September 30, 2026.
- The reason given is the exemption in Regulation 15(2) of the same regulations.
- That exemption covers listed entities whose paid up equity share capital does not exceed rupees ten crore and whose net worth does not exceed rupees twenty five crore, measured as on the last day of the previous financial year.
- The company has also undertaken to comply with these provisions within the stipulated time as and when they become applicable to it.
What Regulation 23(9) normally requires
Listed companies that fall within its scope have to file, every half year, details of related party transactions on a consolidated basis — including the transaction amounts and the basis on which they were priced — in the format prescribed by SEBI. This update is meant to let investors see dealings between the company and parties connected to it.
What this intimation means
- It is a statement about which disclosure rule applies to the company for this half year, not a report of any transaction.
- Investors looking for related party transaction details for this period are being told that the company is not update them under this particular regulation.
- The undertaking keeps the position open: if the company grows past the stated capital or net worth limits, the disclosure requirement is expected to apply from the relevant period.
Why such updates are watched
Related party disclosures help shareholders judge whether business is being done on ordinary terms with connected parties. A company outside the requirement does not publish that half-yearly statement, so any related party information would come through other disclosures such as the annual report's related party notes.
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More numbers
- Paid up equity share capital limit for the exemptionrupees ten crore
- Net worth limit for the exemptionrupees twenty five crore
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