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Shiva Suitings Ltd has informed BSE that Regulation 24A of SEBI (LODR) Regulations 2015 does not apply to the company. This regulation, which requires a secretarial audit, is exempted because the company's Paid-up Equity Share Capital is below INR 10 Crores and its Net Worth is below INR 25 Crores as of March 31, 2026. The exemption is claimed under Regulation 15(2) of SEBI (LODR) Regulations 2015, which provides relief to smaller listed companies from certain compliance requirements. The company is fulfilling its obligation by proactively informing BSE of this exemption status.
This is a routine compliance filing confirming the company's small size status. It indicates Shiva Suitings is a micro/small-cap stock exempt from certain SEBI governance requirements, which may be relevant for investors assessing the company's regulatory profile.