Related party transaction disclosures not applicable for half year ended September 30, 2026

Srigee DLM told BSE that related party transaction disclosures for the half year ended September 30, 2026 are not applicable to it.

Sat 10 Oct 2026

Period covered

half year ended September 30, 2026

Paid-up equity capital threshold

Rupees Ten Crore

Net worth threshold

Rupees Twenty-Five Crore

What the company told the exchange

• Srigee DLM Limited has informed BSE that it is not required to submit related party transaction disclosures under Regulation 23(9) of the SEBI (LODR) Regulations, 2015 for the half year ended September 30, 2026.
• The letter is dated 10th October 2026 and is signed by Suchitra Singh, Whole-Time Director and CFO.
• The company has requested the exchange to take the intimation on record.

Why the company says the rule does not apply

• The update cites Regulation 15(2)(b), as amended with effect from March 27, 2025, under which the related party transaction provisions in Regulation 23 do not apply to certain listed entities.
• The carve-out applies to an entity that has listed its specified securities on the BSE SME Exchange and that has neither paid-up equity share capital exceeding Rupees Ten Crore nor net worth exceeding Rupees Twenty-Five Crore, as on the last day of the previous financial year.
• On that basis, the company states that Regulation 23(9) disclosures are not applicable to it.

What related party transaction disclosures normally contain

• Regulation 23(9) disclosures are periodic statements of related party transactions on a consolidated basis, covering matters such as the type of transaction, its value and the relationship involved.
• They give investors visibility on dealings between the company and its promoters, directors, key managerial personnel or their relatives and group entities.

What this means for a reader

• This is a periodic compliance intimation about whether a particular disclosure requirement applies to the company, and it covers the half year ended September 30, 2026.
• The letter sets out the exemption criteria the company relies on; it is not itself a report of any transaction.
• Investors tracking related party dealings can note that the company has stated the Regulation 23(9) requirement does not apply to it.

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