Smart Finsec Limited has disclosed its exemption from submitting details on related party transactions to BSE Limited, citing specific thresholds under SEBI regulations. The company stated that compliance with certain corporate governance provisions, including Regulation 23, does not apply to listed entities meeting specific financial criteria. This regulatory exemption impacts the level of disclosure the company must provide regarding transactions with related parties.

The exemption is granted under Regulation 15(2) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. This regulation specifies that entities with a paid-up equity share capital not exceeding Rs 10 crore and a net worth not exceeding Rs 25 crore as on the last day of the previous financial year are exempt from several governance norms. These include regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27 and specific clauses of regulation 46.

Financial Position as of March 31, 2025

Smart Finsec Limited provided the following financial metrics to justify its eligibility for the exemption:

Both figures are below the Rs 10 crore capital limit and Rs 25 crore net worth limit mandated by the regulation. Consequently, the company confirmed that it is not required to submit the Disclosure of Related Party Transactions under Regulation 23. The filing, submitted by Rajvinder Kaur, Company Secretary and Compliance Officer, was signed on May 25, 2026.

Smart Finsec Limited (Formerly Known as Kevalin Securities Limited) has notified BSE Limited of an upcoming Board of Directors meeting, pursuant to Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The intimation was filed on May 18, 2026, and signed by Rajvinder Kaur, Company Secretary and Compliance Officer.

Board Meeting Details

The meeting has been scheduled to consider and approve the Standalone Audited Financial Results for the quarter and year ended March 31, 2026. The key details of the scheduled board meeting are as follows:

Trading Window Closure

In accordance with applicable regulations, Smart Finsec Limited has also confirmed the status of its Trading Window for dealing in the company's securities. The Trading Window has been closed since April 01, 2026, and will remain closed until 48 hours after the declaration of the Audited Financial Results. This measure is in line with standard compliance requirements under SEBI's insider trading regulations.

Filing Details

The intimation was submitted to BSE Limited at Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001, on May 18, 2026. The communication was digitally signed by Rajvinder Kaur, Company Secretary and Compliance Officer, on May 18, 2026, at 12:35:00 IST.