In terms of Regulation 15(2)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is applicable to only those listed entities having Equity paid up capital exceeding Rs. 10.00 Cr and Net Worth exceeding Rs. 25.00 Cr. The paid up Equity Capital and New Worth of the Company as on March 31, 2024 (latest audited balance sheet) was Rs. 124.50 Lakhs and negative (Rs. 241.14 Lakhs) respectively which does not exceeding the above threshold limits. Hence the Company is not required to submit "Disclosure of Related Party Transactions" as per regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Kindly take the above submission on record.