Updation of Policy on Materiality of Related Party Transactions.

Paradeep Parivahan Ltd's Board of Directors has approved and updated the company's Policy on Materiality of Related Party Transactions at their meeting on May 22, 2026. The revised policy, applicable to this SME listed entity, sets materiality thresholds at 5% of annual consolidated turnover for brand usage/royalty payments, and Rs 50 crore or 10% of turnover (whichever is lower) for other related party transactions. The policy outlines a three-tier approval framework requiring prior approval from the Audit Committee, Board of Directors, and shareholders (for material transactions exceeding thresholds). It also includes provisions for omnibus approvals, ratification procedures, and disclosure requirements to stock exchanges. The policy is effective from June 5, 2024, and was last amended on May 22, 2026.