This is to inform you that in terms of Regulation 23(9) of SEBI LODR regulations, 2015 is not applicable to Shiva Suitings Ltd., as the paid-up capital of the company is less than INR 10 crore and the worth of the company is less than INR 25 crore as of 31st March 2025, i.e., less than the requirements of Regulation 15 of SEBI (LODR) Regulations, 2015.