ISF Limited has communicated to BSE Limited that the provisions relating to related party transactions disclosure under Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable to the company for the quarter and year ended March 2026. The disclosure was submitted by Company Secretary and Compliance Officer Anjali Raj on 15.05.2026.

Basis for Non-Applicability

The company's exemption is grounded in Regulation 15(2) of SEBI (LODR) Regulations, 2015, which provides that compliance with specified corporate governance regulations — including Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 26A, 27, and related clauses — shall not apply to listed entities whose paid-up equity share capital does not exceed rupees ten crore and whose net worth does not exceed rupees twenty-five crore as on the last day of the previous financial year.

The key financial thresholds and ISF Limited's corresponding figures are presented below:

As both figures fall below the prescribed limits, the company qualifies for the regulatory relaxation and is not required to file the related party transactions disclosure for the quarter and year ended March 2026.

Regulatory Conditions and Future Compliance

SEBI (LODR) Regulations, 2015 stipulate specific conditions under which the exemption operates and may cease to apply:

• If the corporate governance provisions become applicable to the company at a later date, compliance must be ensured within six months from such date.
• Once these provisions become applicable, they shall continue to remain applicable until the equity share capital and net worth of the entity reduce and remain below the specified thresholds for a period of three consecutive financial years.

ISF Limited has explicitly undertaken that it will comply with the requirements of the relevant regulations within six months from the date on which the provisions become applicable to the company in the future.

Company Details

The filing was made to BSE Limited on 15.05.2026 and signed by Anjali Raj, Company Secretary and Compliance Officer (M. No.: A77251). ISF Limited is registered with CIN No. L74899DL1988PLC076648, with its registered office at Khasra No. 10/2, Samalka, New Delhi- 110037 and corporate office at TR-205 2nd Floor, A-100, Sector-58 Noida, Uttar Pradesh- 201301.

ISF Limited has formally disclosed to BSE Limited that it does not fall under the Large Corporate (LC) category as defined by SEBI's circular dated November 26, 2018. The disclosure, made on April 13, 2026, clarifies the company's exemption from specific regulatory requirements for the Financial Year 2026-27.

SEBI Large Corporate Framework

The SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 establishes a framework for fund raising through issuance of debt securities by Large Corporates. This regulation requires qualifying companies to meet specific disclosure obligations to enhance transparency in debt market operations.

Company's Regulatory Status

ISF Limited has confirmed that it does not meet the criteria to be classified as a Large Corporate under the SEBI framework. The company's assessment is based on the applicability criteria outlined in the November 2018 circular.

Exemption from Disclosure Requirements

Due to its non-LC status, ISF Limited is exempt from filing mandatory disclosures for Financial Year 2026-27. The exemption covers:

• Initial disclosure requirements under Annexure A
• Annual disclosure requirements under Annexure B1
• Additional annual disclosure requirements under Annexure B2

The company has requested BSE to take this confirmation on record, ensuring compliance with regulatory communication requirements while clarifying its exemption status.

Corporate Information

This disclosure ensures transparency regarding ISF Limited's regulatory obligations and confirms its compliance status under current SEBI guidelines for debt securities issuance by large entities.