Non-Applicability of Regulation 24(A) of SEBI (LODR) Regulations, 2015.
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Elfin Agro India Ltd has informed BSE that Regulation 24(A) of SEBI (LODR) Regulations, which requires submission of Secretarial Compliance Report, is not applicable to the company. The exemption is claimed under Regulation 15(2) because the company has its equity shares listed on BSE SME Exchange (Scrip Code: 544724). SME-listed companies with paid-up capital not exceeding Rs 10 crore and net worth not exceeding Rs 25 crore are exempt from corporate governance provisions including Regulation 24A. The company will not be required to submit Secretarial Compliance Report for the year ended March 31, 2026.
This is a routine regulatory filing with no direct impact on the company's financials or shareholder value. It simply confirms the company's SME Exchange listing status exempts it from certain SEBI compliance requirements.