Gautam Gems Limited has submitted its annual disclosure of encumbrance for the financial year ended March 31, 2026, in compliance with regulatory requirements under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The disclosure was filed with BSE Limited on April 04, 2026.

Regulatory Filing Details

The disclosure was submitted pursuant to Regulation 31(4) of SEBI SAST Regulations, 2011. Company Secretary Krina Thakkar filed the disclosure on behalf of the company, which included the declaration received from promoter Gautam Pravinchandra Sheth.

Promoter Declaration

Gautam Pravinchandra Sheth, promoter of Gautam Gems Limited, submitted the declaration on behalf of himself and the promoter and promoter group members, along with PAC (Persons Acting in Concert). The declaration was addressed to both BSE Limited and the Chairperson of the Audit Committee of Gautam Gems Limited.

Encumbrance Status

The promoter declared that as of March 31, 2026, no new encumbrances of shares were made, directly or indirectly, during the financial year 2025-2026. However, the declaration specifically notes an exception for encumbrances that were already disclosed during the financial year.

Compliance Framework

This annual disclosure forms part of the mandatory compliance requirements under SEBI SAST Regulations, which govern substantial acquisitions of shares and takeovers in Indian capital markets. The regulation requires promoters and promoter groups to disclose any encumbrances on their shareholdings to ensure transparency for investors and market participants.

The filing demonstrates Gautam Gems Limited's adherence to regulatory disclosure norms and maintains transparency regarding promoter shareholding encumbrances for the concluded financial year.

Gautam Gems Limited has formally notified BSE that it does not qualify as a 'Large Corporate' under the regulatory framework established by SEBI, thereby exempting the company from specific annual disclosure requirements for the financial year ended March 31, 2026.

Regulatory Compliance Confirmation

In a communication dated April 03, 2026, the company's Managing Director Gautam P. Sheth confirmed that Gautam Gems Limited does not meet the criteria for Large Corporate classification as defined in SEBI circulars. This determination was made as of March 31, 2026, following the assessment criteria outlined in the regulatory framework.

Exemption from Annual Disclosure Requirements

The confirmation exempts Gautam Gems Limited from filing Annual Disclosure documents that are mandatory for Large Corporates. Specifically, the company is not required to submit:

• Annual Disclosure in 'Annexure B' as per BSE notices and circulars
• Documentation in 'Annexure XII B2' as specified in SEBI's operational circular dated August 10, 2021 (updated as on April 13, 2022)

The company also confirmed that it had previously submitted the Confirmation regarding Non-Applicability of Initial Disclosure on April 03, 2026.

Regulatory Framework Reference

The company's confirmation is based on multiple regulatory guidelines issued between 2018 and 2022. The primary references include:

Corporate Governance

The formal notification demonstrates Gautam Gems Limited's commitment to regulatory compliance and transparent corporate governance practices. The digitally signed communication from Managing Director Gautam P. Sheth (DIN: 06748854) ensures proper documentation and accountability in regulatory reporting, with the digital signature timestamped at 18:53:00 on April 03, 2026.