Non - applicability of Regulation 32(1) of SEBI(LODR) Regulations, 2015 for the year ended 31st March, 2026.
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Ishita Drugs & Industries Ltd has filed a disclosure with BSE stating that Regulation 32(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 does not apply to the company for the financial year ended March 31, 2026. Regulation 32 typically requires listed companies to submit statements of deviation or variation in the utilization of funds raised through public issues, rights issues, or preferential issues. By declaring non-applicability, the company is indicating that it did not raise any funds through such mechanisms during the year, or that the regulation does not trigger for their specific situation. This is a routine compliance filing made to fulfill disclosure obligations under SEBI LODR.
This filing has minimal direct impact on shareholders as it simply confirms the company did not have applicable fund-raising activities requiring detailed fund utilization reporting. It is a procedural disclosure with no material implications for the stock.