With reference to the above mentioned subject, the provisions of Regulation 23 read with Regulation 15(2) - Applicability criteria, of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, is Not Applicable to the Company, since the Company's paid up Equity Share Capital is not exceeding Rupees Ten Crores and the Net Worth is not exceeding Rupees Twenty Five Crores as on the last day of the previous Financial year, i.e. 31st March, 2022. Hence, our Company is not required to submit disclosures of related party transactions as required under Regulation 23(9) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015.