Disclosure of Related Party Transactions - Not Applicability.
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Swastika Castal Ltd has informed BSE that Regulation 23(9) of SEBI Listing Regulations, which requires disclosure of related party transactions on a consolidated basis, does not apply to the company for the half year ended 30 September 2025. The exemption is claimed because the company's paid-up equity share capital is Rs. 6 crore and its net worth is Rs. 10.67 crore as on 31 March 2025, both falling below the SEBI thresholds of Rs. 10 crore and Rs. 25 crore respectively. The company also has no holding, subsidiary, or associate companies. An auditor's certificate from O. P. Rathi & Co. confirms the net worth figures of Rs. 10.67 crore (FY25), Rs. 6.33 crore (FY24), and Rs. 5.74 crore (FY23), showing steady growth in net worth over three years, primarily driven by an increase in paid-up capital.
This is a routine compliance filing with no material impact on shareholders or stock price. It simply confirms that as a small-cap company below SEBI's size thresholds, Swastika Castal is exempt from mandatory related party transaction disclosures for the reporting period.