Disclosure of Non-applicability of Reg 23 of SEBI (LODR) reg, 2015 in respect to Related Party Transactions.

CIN No.: L74899DL1988PLC076648 Regd. Office: Khasra No. 10/2, Samalka, New Delhi- 110037 Corporate Office: TR-205 2nd Floor, A-100, Sector-58 Noida, Uttar Pradesh- 201301 Phone: +91 9625982325 E-Mail: info@isflimited.in Website: www.isflimited.in Date:23-10-2026 The Manager, BSE Limited PJ Towers, Dalal Street Mumbai – 400001 Scrip Code: 526859 Subject: Non-applicability of Regulation 23 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, We would like to inform you that pursuant to Regulation 15(2) of SEBI (LODR) Regulations, 2015: “The compliance with the corporate governance provisions as specified in regulations 17, 17A, 18, 19, 20, 21,22, 23, 24, 24A, 25, 26, 26A, 27 and clauses (b) to (i) and (t) of sub-regulation (2) of regulation 46 and para-C, D and E of Schedule V shall not apply, in respect of – (a) listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty-five crore, as on the last day of the previous financial year: Provided that where the provisions of regulations 17 to 27, clauses (b) to (i) and (t) of sub-regulation (2) of regulation 46 and para-C, D and E of Schedule V become applicable to a listed entity at a later date, it shall ensure compliance with the same within six months from such date. Provided further that once the corporate governance provisions as specified in regulations 17 to 27, clauses (b) to (i) and (t) of sub-regulation (2) of regulation 46 and para-C, D and E of Schedule V become applicable to a listed entity, they shall continue to remain applicable till such time the equity share capital and the net-worth of such entity reduces and remains below the specified threshold for a period of three consecutive financial years. We hereby submit that the paid-up capital and net worth of the ISF Limited is INR 9,50,00,000 and INR 11,75,72,000.00 respectively as on the last day of the previous financial year 2025-2026. Considering the relaxation provided to listed companies whose paid-up capital does not exceed ten crore and net worth does not exceed rupees twenty-five crore, as on the last day of the previous financial year, therefore, provisions of Regulation 23 are not applicable to our Company. Hence, our Company is not required to submit disclosures of related party transactions as required under Regulations 23(9) of the SEBI (LODR) Regulations, 2015. This is for your information and records. Thanking You For and on behalf of ISF Limited Puja Arora Mehrotra Company Secretary and Compliance Officer