Reg 23(9) related party transaction disclosure not applicable for half year ended 30-09-2026
White Hall Commercial Company told BSE that the Reg 23(9) related party transaction disclosure is not applicable to it for the half year ended 30-09-2026, citing relaxations under Reg 15(2).
By ScoutQuest · · 2 min read
- Total Expenses (quarter)
- 0.90 lakh
- Loss for the Quarter
- 0.90 lakh
- Basic Loss Per Share
- 0.36
What the company told the exchange
White Hall Commercial Company Ltd has informed BSE that the submission of disclosures of related party transactions under Regulation 23(9) of SEBI (LODR) Regulations, 2015 is not applicable to the company for the half year ended 30-09-2026. The reason given is the relaxations provided under Regulation 15(2) of the same regulations. The intimation also states that a letter on non-applicability of CGR provisions was submitted to the exchange earlier, on the same Regulation 15(2) relaxations.
What else was shared together
- A statement that Regulation 32 (statement of deviation or variation in proceeds of a public issue, rights issue, preferential issue or QIP) is not applicable for the quarter and year ended 30-09-2026.
- The outcome of the Board meeting held on 30-10-2026 from 02.30 PM to 03.00 PM, at which the Board approved the standalone un-audited financial results for the quarter ended 30 September 2026, along with the Limited Review Report.
What the numbers show
All figures below are as printed in the results, in lakhs unless stated otherwise.
- Total income from operations is shown as "-", so there was no operating income in the quarter.
- Total expenses were 0.90 for the quarter, against 2.46 in the same quarter a year earlier. Of this, employee benefits expense was 0.66 and other expenses 0.24.
- Loss for the quarter was 0.90, against 2.46 a year earlier. Loss for the half year was 5.50, against 7.11 in the same half of the previous year.
- Basic and diluted loss per share was 0.36 for the quarter, and 2.20 for the half year.
- Paid-up equity share capital is 24.90, with a face value of 10.00 per equity share.
- Reserves excluding revaluation reserve are shown at (208.51).
How to read this
A Regulation 23(9) intimation of this type is a statement about applicability of a disclosure requirement, not a report of transactions. It tells the exchange that the related party transaction disclosure required of larger listed companies does not apply here because of the size-based relaxation under Regulation 15(2). The quantitative picture comes from the results shared alongside: the company shows no operating income for the period and a continuing loss, with the quarter's loss narrower than the same quarter last year because total expenses fell. The results were reviewed by the Audit Committee, taken on record by the Board, and a Limited Review was carried out by the statutory auditors.
Also from White Hall Commercial Company
Standalone results for the 30th September 2026
30 Oct 2026
Board meeting on 30-10-2026 to consider and approve unaudited results for the September quarter
26 Oct 2026
More numbers
- Total expenses, quarter ended 30-09-20260.90
- Loss for the quarter(0.90)
- Loss for the half year(5.50)
- Employee benefits expense, quarter0.66
- Paid-up equity share capital24.90
- Face value of equity share capital10.00
- Basic loss per share, quarter(0.36)
- Reserves excluding revaluation reserve(208.51)
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