Vivanza Biosciences Limited has communicated to BSE Limited that the mandatory disclosure of Related Party Transactions under Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the company for the quarter and year ended 31st March, 2026. The communication, dated 7th May 2026, was signed by Managing Director Jayendra Mehta.

Regulatory Basis for Exemption

The company's non-applicability claim is grounded in Regulation 15(2) of SEBI (LODR) Regulations, 2015. This provision exempts listed entities from Corporate Governance requirements — including Regulation 23(9) — provided their paid-up equity share capital does not exceed Rupees 10 Crores and their net worth does not exceed Rupees 25 Crores, as on the last day of the previous financial year.

The following table summarises the key financial thresholds and the company's corresponding figures as on 31st March, 2025:

As both figures fall within the prescribed limits, the company qualifies for the exemption from submitting the Related Party Transactions disclosure for the quarter and year ended 31st March, 2026.

Compliance Commitment

Vivanza Biosciences has also stated that whenever Regulation 23(9) becomes applicable to the company at a later date, it will comply with the requirements within six months from the date on which the provision becomes applicable. The company has requested BSE Limited to take the communication on record and acknowledge the same.

Key Details of the Disclosure

• Regulation cited for exemption: Regulation 15(2) of SEBI (LODR) Regulations, 2015
• Disclosure not applicable for: Quarter and Year ended 31st March, 2026
• Reference date for financial figures: 31st March, 2025
• Communication date: 7th May, 2026
• Signatory: Jayendra Mehta, Managing Director (DIN: 08210602)

Vivanza biosciences Limited has notified BSE Limited about its non-applicability for submitting the Annual Secretarial Compliance Report for the financial year ended March 31, 2026, under SEBI Regulation 24A. The company cited regulatory exemptions available to smaller listed entities under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Regulatory Framework and Exemption Criteria

Under Regulation 24A of SEBI (LODR) Regulations, 2018, and circular CIR/CFD/CMD1/27/2019 dated February 8, 2019, listed companies are required to submit an Annual Secretarial Compliance Report prepared by a Company Secretary in Practice. This report covers compliance with all applicable SEBI regulations and circulars, and must be submitted to stock exchanges within 60 days from the financial year end.

However, Regulation 15(2) of SEBI (LODR) Regulations, 2015, provides exemptions from corporate governance provisions, including Regulation 24A, for specific categories of listed entities.

Company's Financial Position and Exemption Status

Vivanza Biosciences qualifies for exemption under the criteria for listed entities with specific financial thresholds:

The exemption applies to listed entities meeting either of two conditions:

• Paid-up equity share capital not exceeding Rs. 10 crores and net worth not exceeding Rs. 25 crores as on the last day of the previous financial year
• Entities whose specified securities are listed on SME Exchange

Compliance Communication

In its communication dated April 15, 2026, to BSE's Corporate Relationship Department, the company formally declared its exemption status. Company Secretary and Compliance Officer Chaitra Arora signed the notification, confirming that the provisions of Regulation 24A do not apply to the company based on its financial position.

The communication emphasizes that since Vivanza Biosciences falls under the exempted category, it is not required to submit the Annual Secretarial Compliance Report as mandated under Regulation 24A of the SEBI (LODR) Regulations, 2015. The company has requested BSE to acknowledge and take this information on record.