Non - Applicability of Regulation 23(9) of SEBI (Listing Obligation and Disclosure Requirements ) Regulation, 2015.
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Command Polymers Ltd has informed BSE that Regulation 23(9) of the SEBI Listing Regulations, which mandates disclosure of related party transactions for the half-year ended 30 September 2025, does not apply to the company. Since Command Polymers is listed exclusively on the SME Exchange, it qualifies for the exemption under Regulation 15(2) of the Listing Regulations. Accordingly, the company is not required to submit a Related Party Transaction report for H1 FY26. The company has also stated that it will comply with the regulation within six months if it becomes applicable in the future.
This is a routine compliance filing with no material impact on shareholders or the stock price. It simply confirms that the company is exempt from a specific disclosure requirement due to its SME Exchange listing status, meaning investors will not receive a separate related party transaction report for the half-year.