As per Regulation 15 of SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, the compliance with the corporate governance provisions as specified in Regulation 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27 and clauses (b) to (i) and (t) of sub-regulation (2) of Regulation 46 and para C, D and E of Schedule V shall not apply, in respect of - a. The listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty-five crore, as on the last day of previous financial year. b. The listed entity which has listed its specified securities on the SME Exchange. As the company falls under the ambit of the aforesaid exemption, a compliance with the Disclosure of Related party transaction provision specified in the aforesaid Regulation shall not be applicable to the Company. Therefore it is not required to submit disclosure of Related party transaction for the half year ended September 30,2022.