We herewith submit Non applicability of Regulation 23(9) of SEBI (LODR) Regulations, 25 on disclosure of Related Party Transactions for the half year ended on 30th September, 2025.
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Link Pharma Chem Ltd has submitted a certificate to BSE stating that the disclosure of Related Party Transactions under Regulation 23(9) of SEBI (LODR) Regulations is not applicable to the company for the half year ended 30th September 2025. The exemption is claimed under Regulation 15(2) because the company's paid-up equity share capital does not exceed Rs. 10 Crore and its net worth does not exceed Rs. 25 Crore as on the last day of the previous financial year. This makes it a 'small company' and exempt from several corporate governance provisions, including Reg 23(9). The filing also references BSE's earlier notice dated 25 April 2022 which clarified that such companies need not submit these disclosures.
This is a routine compliance submission with no material impact on shareholders or the stock price. It simply confirms that Link Pharma Chem continues to qualify as a small-cap company with a modest capital base and net worth, and therefore is not required to publish detailed Related Party Transaction disclosures for the period.