Declaration with respect to non-applicability of the discloser on Related Party Transactions under Regulation 23(9) of the SEBI (LODR) Regulations, 2015.
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Kusam Electrical Industries Ltd has informed BSE that Regulation 23(9) of SEBI LODR Regulations, 2015 (which requires disclosure of Related Party Transactions) does not apply to the company for the half year ended 30th September 2025. The company qualifies for exemption under Regulation 15(2) because its paid-up equity share capital is only Rs. 24,00,000 (well below the Rs. 10 crore threshold) and its net worth is Rs. 3.80 crores (below the Rs. 25 crore limit), as on 31st March 2025. A Practicing Company Secretary (Dr. S.K. Jain) has independently certified these figures. As a result, the company is not required to file the half-yearly Related Party Transactions disclosure that larger listed companies must submit.
This is a routine compliance filing with no material impact on shareholders or the stock price. It simply confirms that the company is a small-cap entity below SEBI's thresholds for mandatory Related Party Transaction disclosures, meaning investors will not receive the usual RPT statement for H1 FY26.