Sunrest Lifescience exempt from quarterly corporate governance report for Q2FY27

Sunrest Lifescience, listed on NSE Emerge, told the stock exchange that SEBI's Regulation 27(2) corporate governance reporting does not apply for the quarter ended September 30, 2026. The company qualifies for exemption as its paid-up equity capital is Rs. 4.29 crore and net worth is Rs. 19.27 crore (FY25-26), both below the Rs. 10 crore and Rs. 25 crore thresholds set for SME-listed firms. A practicing company secretary has certified the non-applicability. The company will comply with the regulation within six months if it crosses these thresholds in future.