With reference to the above subject, the provisions of Regulation 23 read with Regulation 15 (2) Applicability criteria, of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015, is not applicable to the Company, since the company has listed its equity shares on the SME Exchange. However, as there are related party transactions during Financial Year 2022-23 in the ordinary course of business at arm's length basis, hence the company suo-moto providing Disclosure under regulation 23(9) as good governance practice for the half year ended on 30th September 2022.