SME listing exempts quarterly governance filing; related party rules apply

Compliance View source PDF Explain this filing

Price

Loading chart…

▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

+5.0%Reaction day

₹124.00

prior close

₹125.25

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.7%+4.3% vs market

On the reaction day the stock moved 4.3 pts more than Nifty Microcap 250, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+0.0

10m

+0.0

15m

+0.0

30m

-0.2

Sessions after the filingfrom the prior close

StockMarketvs market

Reaction day

+5.0+0.7+4.3

Next day

+5.6-1.0+6.6

+5.6-0.3+5.9

+0.8-1.9+2.7

+0.8-4.5+5.3

-2.4-5.5+3.0

-3.2-7.3+4.1

15d

———

UpDownMarket · Nifty Microcap 250Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Atharva Poly-Plast (BSE SME) confirmed Regulation 27(2) on quarterly corporate governance does not apply for the September 2026 quarter, as it is listed on the SME platform. However, since its paid-up equity capital crossed Rs. 10 crore as on 31 March 2026, Regulation 23 on related party transactions applies. The company will comply with audit committee review and half-yearly RPT disclosures.

Likely market impact

Procedural filing; no direct impact on operations or share price. Confirms RPT compliance required as equity capital crossed Rs. 10 crore.