As per Regulation 15(2) of SEBI (Listing Obligations and Disclosure Requirements)\r\nRegulations,2015, the compliance with the corporate Governance provisions as\r\nspecified in Regulations 17,17A,18,19,20,21,22,23,24,24A,25,26,27 and clauses (b) to (i)\r\nof Sub-regulation (2) of Regulation 46 and para C, D and E of Schedule V shall not apply,\r\nin respect of-\r\n1. The listed entity having Paid up equity share capital not exceeding ten Crore and\r\nNet Worth not exceeding Rupees twenty five Crore, as on the last day of the\r\nPrevious Financial Year, or\r\n2. Company is Listed on SME Platform.\r\nGHUSHINE FINTRRADE OCEAN LIMITED falls within the ambit of the aforesaid exemption.\r\nHence, our company is not required to submit Disclosures of the Related Party\r\nTransaction under Regulation 23(9) of SEBI (LODR) Regulations, 2015 for the financial\r\nyear ended 31st March 2026.