Non-applicability of Disclosure under Regulation 23(9) of SEBI Disclosure of Related Party Disclosure for the half year ended September 30, 2025
Awaiting price reaction for this filing.
Oswal Leasing Ltd has informed the BSE that it is not required to submit the half-yearly disclosure of related party transactions under Regulation 23(9) of SEBI's Listing Regulations for the period ending September 30, 2025. The company qualifies for an exemption under Regulation 15(2) because its paid-up equity share capital of Rs. 50 lakhs and net worth of Rs. 2.79 crore as of March 31, 2025 are both below the prescribed thresholds of Rs. 10 crore and Rs. 25 crore, respectively. As a small-cap listed entity, it is therefore relieved of several corporate governance compliance requirements, including this related party disclosure. The filing is purely procedural and does not disclose any new transactions or financial developments.
No material impact on shareholders or the stock price. This is a routine compliance filing confirming that certain SEBI disclosure norms do not apply to the company due to its small size, meaning investors will not receive a consolidated related party transaction report for this half-year.