We herewith submit the non-applicability of Regulation 23(9) of SEBI LODR, 2015 for the half year ended 31.03.2025
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Covidh Technologies Ltd has informed BSE that Regulation 23(9) of SEBI LODR, 2015 — which deals with disclosure of related party transactions on a half-yearly basis — does not apply to the company for the period ended 31 March 2025. The exemption is claimed under Regulation 15(2) of SEBI LODR because the company's paid-up equity share capital is below ₹10 crore and its net worth is below ₹25 crore as of 31 March 2025. As a result, the company is not required to comply with related party transaction disclosure norms or other corporate governance provisions specified in Regulations 17–27. This is a routine regulatory filing confirming the company's small-cap status.
No material impact on shareholders or stock price. This is a compliance filing confirming the company qualifies as a small entity and is exempt from certain corporate governance disclosures, meaning investors will not receive detailed half-yearly related party transaction reports from this company.