Non-Applicability of Regulation 23(9) of SEBI (LODR) Regulation,2015 for the Half Year ended on 30.09.2025 as enclosed herewith
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Yug Decor Limited has submitted a declaration to BSE stating that Regulation 23(9) of the SEBI (LODR) Regulations, 2015 does not apply to the company for the half year ended 30 September 2025. Under this regulation, listed entities are required to disclose details of related party transactions. The company claims exemption because its paid-up share capital and net worth are below the threshold limits prescribed under Regulation 15 of SEBI (LODR), meaning the broader corporate governance provisions (Regulations 17–27 and related clauses) are not mandatory for it. Consequently, no related party transaction details are required to be disclosed for the period. The filing is purely procedural and signed by Chairman & Managing Director Chandresh S. Saraswat from Ahmedabad on 14 November 2025.
This is a routine compliance filing with no material impact on shareholders or stock price. However, it signals that Yug Decor remains a small-cap entity that does not yet meet the size thresholds triggering enhanced corporate governance and related party disclosure obligations under SEBI norms.