Phantom Digital Effects Limited has reported that the corporate governance provisions outlined in Regulation 27(2) of SEBI's Listing Obligations will not apply for the quarter ended December 31, 2024. This is due to the company's listing on the SME Platform of NSE Emerge. This announcement highlights operational flexibility, potentially reducing administrative burdens and costs related to governance compliance. For investors, this may signal a positive outlook, suggesting that the company can allocate resources more effectively as it navigates its growth strategy within the SME segment.