Niks Technology Limited has formally notified the Bombay Stock Exchange that it does not qualify as a Large Corporate under SEBI's framework for debt securities issuance, thereby exempting the company from specific regulatory disclosure requirements for the financial year 2025-26.

Regulatory Framework Non-Applicability

In a comprehensive communication dated April 15, 2026, the company confirmed that it does not fall under the Large Corporate category as per Chapter XII of SEBI's operational circular dated August 10, 2021. This framework governs fund raising through issuance of debt securities by large corporate entities.

Disclosure Requirements Exemption

The company's non-classification as a Large Corporate means it is exempt from filing mandatory disclosures under the SEBI framework. Specifically, Niks Technology Limited is not required to submit Initial Disclosure in "Annexure A" and Annual Disclosure in "Annexure B2" for the financial year ended March 31, 2026.

The exemption applies to listed entities that were not identified as Large Corporate under the framework and applicability criteria provided in Chapter XII of the SEBI operational circular.

Regulatory References and Compliance Framework

The notification references multiple regulatory circulars that establish the Large Corporate Framework requirements:

Company Information and Authorization

The formal communication was digitally signed and submitted by Manish Dixit, Managing Director (DIN: 06888132), to BSE's Listing Department. The company is registered at Flat No. 501, Shiv Laxmi Plaza, Opp. Rajendra Nagar Terminal, Old Bypass Main Road, Kankarbagh Patna-800020, Bihar, with CIN: L80904BR2014PLC022439.

This regulatory compliance notification ensures transparency regarding the company's status under SEBI's Large Corporate Framework and clarifies its disclosure obligations for stakeholders and regulatory authorities.

Niks Technology Limited has officially declared that it is not required to comply with the Annual Secretarial Compliance Report provisions under Regulation 24A of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 for the financial year ended 31st March, 2026. The declaration was communicated to the Bombay Stock Exchange Limited on 15th April, 2026.

SME Platform Exemption Status

The company's exemption from SEBI Regulation 24A compliance is based on its listing status on the BSE SME platform. According to Regulation 15(2) of SEBI (Listing Obligation and Disclosure Requirements) Regulation 2015, entities listed on SME exchanges are exempt from compliance with several regulatory provisions.

Regulatory Framework

Under Regulation 15(2) of SEBI (Listing Obligation and Disclosure Requirements) Regulation 2015, listed entities on SME exchanges are exempted from compliance with multiple regulatory provisions. The exempted regulations include provisions 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27 and specific clauses of regulation 46 and Schedule V.

Official Communication

The declaration was signed by Manish Dixit, Managing Director (DIN: 06888132), and submitted to the Listing Department of Bombay Stock Exchange Limited. The communication serves as formal notification to the exchange regarding the company's compliance status for the specified financial year.

This declaration ensures transparency regarding the company's regulatory compliance obligations and formally establishes its exemption status under the applicable SEBI regulations for SME-listed entities.