Non-applicability of Disclosure under Regulation 23(9) of the SEBI (LODR) Regulations, 2015 for the half year ended March 31, 2026

Koiya International Ltd has informed BSE that it is exempt from corporate governance and related party transaction disclosure requirements for the half year ended March 31, 2026. The company qualifies for exemption under Regulation 15(2) of SEBI (LODR) as its paid-up equity share capital is Rs. 6.04 crore and net worth is negative at Rs. 6.69 crore—both below the Rs. 10 crore capital and Rs. 25 crore net worth thresholds. Therefore, Regulation 23(9) requiring consolidated related party transaction disclosures is not applicable to the company. The company has committed to comply if the regulation becomes applicable in the future.