SME IPO in India: Regulatory Architecture, Profitability Threshold & Market Valuation Approach

Introduction Over the past decade, the SME listing route has transformed capital access for emerging Indian businesses. Instead of relying solely on private equity, debt funding, or promoter capital, growth-stage companies can now tap public markets through dedicated SME segments of recognized stock exchanges. In India, SME listings take place on: BSE SME Platform NSE … Continue reading SME IPO in India: Regulatory Architecture, Profitability Threshold & Market Valuation Approach

How Share Capital will be treated in case of Demerger b/w Listed Holding Company and its Subsidiary

As we have already discussed in our previous article about the basics of demerger so, in this article we will keep the scope limited to the treatment of share capital in the case of demerger. For any demerger transaction between holding and its wholly owned subsidiary it is mandatory to obtain a share valuation report … Continue reading How Share Capital will be treated in case of Demerger b/w Listed Holding Company and its Subsidiary

Red Herring Prospectus: Laws and Disclosure Requirements

A red herring prospectus is a preliminary prospectus filed by a company with regulatory bodies like the Securities and Exchange Commission (SEC) or the Securities Exchange Board of India (SEBI), typically in connection with an initial public offering (IPO). It includes most details about the company's operations and prospects but omits critical information such as … Continue reading Red Herring Prospectus: Laws and Disclosure Requirements