United Textiles Exempt From Related Party Transaction Reporting
United Textiles Limited is exempt from disclosing related party transactions under SEBI LODR Regulation 23(9) due to its small size. The company qualifies for this relief under Regulation 15(2) as its paid-up capital does not exceed ₹10 Crore and net worth does not exceed ₹25 Crore.

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United Textiles Limited has announced an exemption from the disclosure requirements for related party transactions under Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company communicated this compliance status to BSE Limited, citing specific regulatory provisions that allow for this relief based on its financial scale.
Regulatory Exemption Details
Under Regulation 23(9) of the SEBI (LODR) Regulations, 2015, a listed entity is generally required to disclose its related party transactions on the date of publication of its financial results. However, United Textiles Limited stated that this requirement is not applicable to the company. The exemption is derived from Regulation 15(2) of the same regulations, which provides relief from certain corporate governance norms for smaller listed entities.
Criteria for Exemption
The applicability of the exemption under Regulation 15(2) is determined by the company's paid-up equity share capital and net worth. The regulation specifies that compliance with several provisions, including those outlined in regulations 17 to 27 and specific clauses of regulation 46, does not apply to listed entities meeting specific size criteria.
| Financial Metric | Threshold Limit |
|---|---|
| Paid-up equity share capital | Not exceeding ₹10 Crore |
| Net worth | Not exceeding ₹25 Crore |
These limits are assessed as on the last day of the previous financial year. By meeting these conditions, United Textiles Limited is not required to adhere to the related party transaction disclosure mandates that are obligatory for larger entities.
The disclosure was signed by Vivek Aggarwal, Whole Time Director of United Textiles Limited, on May 19, 2026.
If United Textiles Limited's paid-up equity share capital or net worth crosses the ₹10 crore or ₹25 crore thresholds respectively, how quickly would the company need to comply with full SEBI LODR disclosure requirements?
How might the lack of mandatory related party transaction disclosures affect minority shareholder confidence and institutional investor interest in United Textiles Limited?
Are there plans by SEBI to revise the financial thresholds under Regulation 15(2), and could stricter criteria potentially bring more small-cap companies like United Textiles under full compliance obligations?


























