Disha Resources Limited is not required to disclose Related Party Transactions (RPT) for the financial year ended March 31, 2026, due to its capital structure and net worth falling below specified regulatory thresholds. The company communicated this exemption to BSE Limited, citing Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which provides relief from certain corporate governance norms for smaller entities.

The regulation specifies that compliance with provisions, including Regulation 23(9) regarding RPT disclosures, is not applicable to a listed entity with a paid-up equity share capital not exceeding ₹10 crore and a net worth not exceeding ₹25 crore as on the last day of the previous financial year. Disha Resources confirmed that its financial metrics remain within these limits.

Consequently, the company stated that filing the RPT disclosure for the year ended March 31, 2026, with the exchange is not mandatory. The submission was made by Dhwani Nagar, Company Secretary and Compliance Officer, on May 26, 2026.

Key Regulatory Exemptions

The following table outlines the criteria that exempt the company from the disclosure requirements:

The exemption covers compliance with several regulations, including 17 to 27 and specific clauses of Regulation 46 of the SEBI LODR Requirements, 2015. Disha Resources has requested the exchange to update its records accordingly to reflect this non-applicability.

Disha Resources Limited has announced the opening of a special window for the transfer and dematerialization of physical securities, providing shareholders with a one-year opportunity to complete previously pending transactions. This initiative addresses long-standing issues related to physical share transfers that occurred before regulatory changes in 2019.

Special Window Details

The special window operates under SEBI Circular No. HO/38/13/11(2)2026-MIRSD-POD/1/3750/2026 dated January 30, 2026, and remains open for exactly one year. The facility specifically targets securities that were sold or purchased prior to April 01, 2019, and covers various scenarios where transfers were previously unsuccessful.

Eligible Securities and Scenarios

The special window accommodates multiple categories of physical securities that require attention. Securities sold or purchased before April 01, 2019 that faced processing issues can now be resubmitted for transfer and dematerialization.

Eligible scenarios include:

• Securities rejected due to deficiencies in documentation
• Transfer requests returned due to procedural requirements
• Securities that remained unattended for various reasons
• Cases where securities could not be lodged for transfer prior to April 01, 2019

Registrar and Transfer Agent Information

Shareholders must submit their documents to the company's designated Registrar and Transfer Agent for processing. MUFG INTIME INDIA PVT. LTD (formerly Link Intime India Private Limited) serves as the authorized agent for handling these transactions.

Required Documentation

Shareholders wishing to avail this opportunity must ensure complete documentation compliance. All transfer deeds must be submitted along with requisite documents, properly completed and in strict adherence to the SEBI circular provisions.

Required documents include:

• Original security certificates
• Duly completed transfer deeds
• All supporting documents as specified in the SEBI circular
• Proper compliance with procedural requirements

Public Notification

Disha Resources Limited has fulfilled its obligation to inform stakeholders through public advertisements. The company published notices in both English and regional language newspapers on April 10, 2026, ensuring widespread awareness of this facility.

This special window represents a significant opportunity for shareholders who have been unable to complete their share transfer and dematerialization processes due to historical complications. The one-year timeframe provides adequate opportunity for eligible shareholders to gather necessary documentation and complete their transactions through the proper channels.