Non-applicability of Regulation 23 for the half year ended 30th september 2025
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Goel Food Products Ltd, listed on BSE's SME platform (Scrip Code 543538), has informed the exchange that Regulation 23 of SEBI's Listing Obligations and Disclosure Requirements Regulations 2015 does not apply to the company. This regulation deals with the disclosure of related party transactions. Under Regulation 15, companies whose specified securities are listed solely on an SME exchange are exempt from several corporate governance provisions, including related party transaction disclosures. The company has therefore declared that related party transaction compliance requirements are not mandatory for it for the half year ended September 30, 2025. The letter is signed by Managing Director Dinesh Goyal (DIN: 00881868).
This is a routine procedural filing with no material impact on shareholders or the stock price — it merely confirms the company's SME-exempt status and that it is not required to file detailed related party transaction disclosures for this period.