Auro Impex RPT Disclosure Not Applicable for Half Year

Auro Impex & Chemicals Limited has submitted a communication to the National Stock Exchange of India regarding the non-applicability of disclosure norms for related party transactions. The company stated that specific compliance requirements under the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, do not apply to entities listed on the SME Exchange.

Regulatory Exemption Details

The company referenced Regulation 15(2) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. This regulation specifies that compliance with Corporate Governance provisions, including those outlined in Regulation 23(9), shall not apply to a listed entity which has listed its specified securities on the SME Exchange.

Since Auro Impex & Chemicals Limited has listed its shares on the SME Platform of NSE, known as NSE Emerge, the company is exempt from the mandatory disclosure of related party transactions typically required under Regulation 23(9).

Applicability Period

This exemption regarding the disclosure of related party transactions is applicable for the half year ended March 31, 2026. The company has requested the exchange to take this information on record.

Detail	Information
Regulation	Regulation 23(9) of SEBI (LODR) Regulations, 2015
Reason for Exemption	Listing on SME Exchange (NSE Emerge)
Period	Half Year ended March 31, 2026

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-7.96%	-5.56%	-12.42%	-31.35%	-46.48%	-65.05%

Auro Impex & Chemicals Limited has submitted its Structured Digital Database (SDD) Compliance Certificate to the Listing Compliance Department of the National Stock Exchange of India Ltd., dated 15th May 2026. The submission is made pursuant to Regulation 3(5) and 3(6) of the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, covering the financial year ended 31st March 2026. The certificate was obtained from a Practicing Company Secretary, as required under the applicable regulatory framework.

SDD Compliance Certificate Details

The compliance certificate was issued by CS Kumkum Rathi, Proprietor of M. Rathi & Co., Practicing Company Secretaries, based in Kolkata, dated 14th May 2026. The certificate was issued on behalf of Auro Impex & Chemicals Limited (CIN: L51909WB1994PLC061514) and confirms adherence to the SDD requirements under the SEBI PIT Regulations.

The following key compliance parameters are covered in the certificate:

Parameter:	Details
Certificate Issued By:	CS Kumkum Rathi, M. Rathi & Co.
Membership No.:	F6016
Certificate of Practice No.:	CoP-6209
Firm UIN:	S2006WB006800
UDIN:	F006016H000358456
Date of Certificate:	14/05/2026
Place:	Kolkata
Financial Year Covered:	Year ended 31st March 2026
UPSI Events Required:	8
UPSI Events Captured:	8

Key Compliance Confirmations

CS Kumkum Rathi certified the following aspects of the company's SDD compliance for the financial year ended 31st March 2026:

The company has a Structured Digital Database in place
Controls exist governing access to the SDD
All Unpublished Price Sensitive Information (UPSI) disseminated in the previous quarter has been captured in the database
The system has captured the nature of UPSI along with date and time
The database has been maintained internally with an audit trail
The database is non-tamperable and capable of maintaining records for 8 years

No Non-Compliances Reported

The Practicing Company Secretary confirmed that no non-compliances were observed during the previous quarter or the financial year ended 31st March 2026. Consequently, no remedial actions were required to be taken. The submission was made by Managing Director Madhusudan Goenka on behalf of Auro Impex & Chemicals Limited, and the company has requested the National Stock Exchange of India to take the information on record and disseminate it on its website.