Dolphin Kitchen Utensils and Appliances Limited (formerly Sai Swami Metals and Alloys Limited) has informed investors that it is not required to disclose Related Party Transactions.

This is due to the company's equity shares being listed on the BSE SME Exchange.

Companies on the SME platform have different compliance requirements, and specific listing rules exempt them from certain related party transaction disclosures.

This clarification means the company will not be providing these particular disclosures, aligning with the standard reporting practices for entities listed on the SME board.