BharatRohan Airborne Innovations Limited has officially communicated to BSE Limited that it does not fall under the "Large Corporate" category as defined by Securities and Exchange Board of India (SEBI) regulations. The notification, dated April 14, 2026, clarifies the company's exemption from specific disclosure requirements related to fund raising activities.

Regulatory Classification Status

The company has confirmed that it does not fulfill the applicability criteria outlined in Para 1.2 of Chapter XII of SEBI's operational circular framework. This determination exempts BharatRohan from the mandatory disclosure obligations typically required for large corporate entities.

SEBI Circular References

The notification specifically references multiple SEBI operational circulars that govern fund raising activities by large entities:

• Primary Circular: SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021
• Updated Guidelines: April 13, 2022 amendments
• Additional Circular: SEBI/HO/DDHS/DDHS RACPOD1/P/CIR/2023/172 dated October 19, 2023

These circulars establish the framework for initial and annual disclosure requirements for companies classified as large corporates seeking to raise funds through debt securities issuance.

Compliance Implications

Since BharatRohan does not meet the Large Corporate classification criteria, the company is not obligated to submit the initial and annual disclosures mandated under the referenced SEBI circulars. This exemption applies specifically to the fund raising disclosure requirements for debt securities issuance by large entities.

The formal notification was signed by Aakansha Singh, Company Secretary & Compliance Officer, ensuring proper regulatory compliance and transparency with the stock exchange regarding the company's classification status.

BharatRohan Airborne Innovations Limited has officially informed BSE Limited about the non-applicability of certain SEBI regulatory requirements for the financial year ended March 31, 2026. The company has certified that it is exempt from specific compliance obligations due to its listing status on the BSE SME Exchange.

Regulatory Exemption Details

The company has confirmed that Regulation 24A of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with Regulation 15 of Chapter IV of the same regulations, does not apply to BharatRohan Airborne Innovations Limited. This exemption is specifically attributed to the company's listing on the BSE SME Exchange rather than the main board.

Compliance Implications

As a result of this regulatory exemption, BharatRohan Airborne Innovations Limited is not required to submit the Annual Secretarial Compliance Report for the financial year 2025-26. This represents a significant compliance relief for companies listed on the SME platform, which typically have different regulatory requirements compared to main board listed entities.

Official Communication

The certification was formally communicated to BSE Limited on April 14, 2026, and was digitally signed by Aakansha Singh, who serves as the Company Secretary and Compliance Officer. The communication was addressed to BSE Limited at Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai, requesting the exchange to take this information on record.

This regulatory clarification ensures transparency in the company's compliance status and provides clarity to stakeholders regarding the applicable regulatory framework for SME-listed entities under SEBI's listing obligations and disclosure requirements.