With reference to the SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144 dated 26th November, 2018 and chapter XII- Fund raising by issuance of Debt Securities by Large Corporates of Operational Circular for issue and listing of Non-Convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper dated 10th August, 2021, S.P. Apparels has confirmed that the company is not falling under Large Corporate category as on 31st March 2026 as per the framework provided in the said circulars and hence, the requirement of filing the Annual Disclosure in Annex - XII-B2 to the aforesaid circular for the financial year 2025-2026 is not applicable.
The above information is a part of company’s filings submitted to BSE.