Auro Impex & Chemicals Limited will disclose Related Party Transactions for the financial year ended March 31, 2026, in its Integrated Filing under Regulation 23(9) read with Regulation 15(2)(b) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. This disclosure covers the half-year and full-year periods ending March 31, 2026.

The company, listed on the SME Platform of NSE (NSE Emerge), had previously communicated the non-applicability of disclosure norms on May 16, 2026. The Managing Director, Madhusudan Goenka, confirmed in a submission to the National Stock Exchange of India on May 23, 2026, that the Related Party Transactions are applicable and will be reported through the Integrated Filing mechanism.

Regulatory Framework

The submission references Regulation 15(2)(b) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. This provision mandates that listed entities on the SME Exchange must comply with specific disclosure requirements regarding Related Party Transactions.

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:

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• All Unpublished Price Sensitive Information (UPSI) disseminated in the previous quarter has been captured in the database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.