The Disclosure of Related Party under regulation 23(9) of SEBI (LODR) 2015 is not applicable
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AMS Polymers Ltd has told BSE that the related party transaction disclosure under Regulation 23(9) of SEBI (LODR), 2015 does not apply to the company for the quarter ended September 30, 2025. The exemption is available under Regulation 15(2) because the company's paid-up equity share capital of Rs. 3.30 crore and net worth of Rs. 5.24 crore, as on March 31, 2025, both fall below the prescribed thresholds of Rs. 10 crore and Rs. 25 crore respectively. This means AMS Polymers qualifies as a small listed entity under SEBI rules and is exempt from several corporate governance compliance requirements. The filing is a routine procedural submission and carries no operational or financial substance.
This is a routine compliance filing that simply confirms AMS Polymers falls below SEBI's size thresholds, reflecting its small scale of operations. It has no material effect on shareholders or the stock price.