S P Capital Financing Ltd

This is to certify that in order to comply with Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 read with Regulation 15 of Chapter IV SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 the paid up equity share capital does not exceed Rs. 10 Crores and the Net worth does not exceeds Rs. 25 Crores as on the last day of the previous financial year i.e. 31 March 2023. Therefore Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 is not applicable to the Company and we do not require to submit disclosures for related party transactions for the Half Year and Year ended on 31st March 2023. Kindly take the same on your record.