Non applicability of Regulation 32

The company has submitted an undertaking to BSE confirming that Regulation 32 of SEBI (LODR) Regulations, 2015 is not applicable for the quarter ended 31st March, 2026. Regulation 32 requires listed companies to submit statements of deviation or variation in the use of funds raised from public, rights, or preferential issues. The company states it did not raise any money via these routes during Q4 FY26, hence the regulation does not apply. The Audit Committee has taken this on record.