Please find attached herewith the disclosure in respect to the above-mentioned subject matter.
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Inter State Oil Carrier Ltd has disclosed that it is not required to comply with Regulation 23(9) of SEBI (LODR) Regulations, 2015, which pertains to Related Party Transaction disclosures. The company qualifies for exemption under Regulation 15(2) as it falls below the prescribed thresholds. As per the audited financial statements for FY ended 31st March 2026, the company's Paid Up Equity Share Capital is Rs. 4,99,23,000 (under Rs. 10 crore limit) and Net Worth is Rs. 21,14,17,744 (under Rs. 25 crore limit). Since the company meets both criteria, it is exempt from corporate governance requirements including related party transaction disclosure obligations for the half year ended 31st March 2026.
This exemption means the company will not be required to make detailed related party transaction disclosures for H2 FY26, which reduces compliance burden for this small-cap entity. Shareholders should note that governance disclosure requirements are limited compared to larger listed companies.