National Oxygen Limited has announced its non-applicability for the mandatory Disclosure of Related Party Transactions (RPT) under SEBI (LODR) Regulations, 2015, for the half-year ended September 30, 2026. This exemption is due to the company’s paid-up equity share capital and net worth falling below the prescribed thresholds. As of March 31, 2026, the company’s paid-up equity share capital was ₹5.04 crore, and its net worth was a negative ₹6.11 crore.
RPT Disclosure Exemption
National Oxygen Limited has informed the stock exchange that it is not required to submit the mandatory Disclosure of Related Party Transactions (RPT) on a consolidated basis for the half-year ended September 30, 2026. This exemption is provided under Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The regulation exempts listed entities whose paid-up equity share capital does not exceed ₹10 crore and net worth does not exceed ₹25 crore as of the last day of the previous financial year.
Company Financials
As per the last audited financial statements as of March 31, 2026, National Oxygen Limited’s key financial figures are as follows:
- Paid Up Equity Share Capital: ₹5,04,23,850 (Rupees Five Crore Four Lakhs Twenty Three Thousands Eight Hundred and Fifty Only)
- Net Worth: (-) ₹6,10,52,774 (Rupees Six Crore Ten Lakhs Fifty Two Thousands Seven Hundred and Seventy Four Only)
The company confirmed that these figures are below the prescribed limits for the applicability of Corporate Governance provisions. Consequently, Regulation 23(9) of the SEBI (LODR) Regulations, 2015, concerning RPT disclosures, is not applicable to National Oxygen Limited for the specified period.
Future Compliance
National Oxygen Limited has also undertaken to comply with the relevant regulations should they become applicable to the company at a later date, within six months from the date of such applicability.
Source: BSE
