Pursuant to SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144 dated 26-Nov-2018, in respect of fund raising by issuance of debt securities by large entities, we would like to bring to your notice that Yash Trading and Finance Limited is not falling under the Large Corporate Criteria as mentioned in Para 2.2 of the said circular as on March, 31, 2024.