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Opportunities for CA’s

SME IPO

CA Nischal Mittal

Investment banking | Fund Raising

Nischal@finnaclecap.com

+91-88812-88833

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SME IPO

Overview SME IPO

Different Patners

Client Way

Investment Way

Questions

What is SME

What is IPO

Debt Vs Equity

Myths and Benefit of SME IPO

SME IPO Vs Main Board IPO

Eligibility

Procedure

Costing

What is there for CA

Who is Merchant Banker

How to get funding

Role of CA

Share Pricing

IPO allotment Process

GMP

PRE-IPO

Caution

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Latest SME IPO

Returns

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Latest SME IPO Allotment

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What is SME IPO

Debt Vs Equity

SME IPO vs Mainboard

Myths of SME IPO

OVERVIEW OF SME IPO

    • Started in 2012 : NSE Emerge and BSE SME
    • MSME Turnover ; Micro - 5cr, Small-50 cr, Medium 250 cr

3. What is IPO :Raising capital and diluting equity

4. Nasdaq in US

MSME : 30% of GDP and 45% of Exports

    • Cost of capital

2. Principal amount

3.Security

Eg : Loan of 10 cr

    • Trading Platform (NSE Emerge/BSE SME)
    • Way of trading
    • Minimum amount invested
    • Risk
    • Large Companies Vs SME (35-40% vs0.0.3%)
    • Only for Larger Companies

2. Only for Tech Companies

3. Too costly and time consuming

4. Giving up control of your company

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CLIENT’S PROBLEM

Limited Growth

Small brand

No Internal Controls

Debt Burden

Limited Finance

IPO Dream

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BENEFITS TO CLIENTS

1. Access to Equity capital and future financing opportunities

2. Easier Listing Norms, Processes and reduced Timelines

3. Unlocking of Shareholders Value: Equity is Currency

4. Fair Value automatically assessed by Market, post-listing

5. Enhanced Visibility and Credibility: News Coverage

6. Better Reputation and Brand recall in Industry: Customer branding

7. Better Corporate Governance: As a Public Company

8. ESOP benefits for Employee Retention

9. Possible Transition to NSE / BSE Mainboard subject to specified conditions.

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ROLE OF CA’s

Different Partners

Client Based Scope

Investment based Scope

    • Funds - AIF /HNI
    • Merchant Banker
    • Chartered Accountant

    • Process
    • Professional Fee
    • Eligibility
    • Target Companies

    • Share Pricing
    • Allotment Process
    • IPO allotment
    • GMP
    • PRE-IPO
    • Caution

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PROCEDURE

Compliance, Audit and Due Diligence

01

Fund Raising : Retail, HNI, QIB

02

Filling of DRHP with Exchange and listing

03

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List Of Compliances

1. Converting Proprietorship / Firm / Pvt. company to a Public Limited Company

2. Setting up appropriate Capital Structure

3. Increase in Authorised Share Capital, as required based on post issue capital structure

4. Taking approval of Board of Directors and Shareholders of the Company to approve issue of shares

5. Appointing 50% Independent Board (including 1 Woman Director)

6. Restating Financial statements for the last 3 years through Peer Reviewed Auditors (Financials shall not be older than 6 months at the time of submission of Offer Document with stock exchange)

7. Due Diligence

8. Investors Pitch Deck

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ALLOTMENT

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CA/CS

Merchant Banker

Due Diligence

Compliance like ; Conversion Pvt to Public, Capital Structure, BM, Increase Auth Cap

Restating FS and Audit of FS (6 month)

DRHP

Fund Raising

OUR FEE

CA’s have a very important role to play in SME IPO listing

Particulars

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ELIGIBILITY

Revenue

Operating profit (earnings before interest, depreciation and tax): Min. any 2 out of 3 financial years.

Min PAT

PAT

Working Capital

Investment

Fixed Assets

Funding Requirement

Min. Net Worth Rs. 1 crore for 2 preceding full financial years.

Min. Revenue

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Filing & Regulatory Approval

4-6 Weeks

Due-Diligence Process

8-12 Weeks

Issue Program

2 Weeks

Post Issue Formalities

2 Weeks

    • Receive In-Principle approval of exchange
    • Filing of offer documents with ROC
    • Filing of final prospectus with exchange and SEBI.

    • Pre - issue Preparations
    • Offer open
    • Monitors of issue Collections
    • Closure of offer
    • Statutory ads at various stage

    • Finalize Basis of Allotment
    • SEBI and exchange submission
    • Listing Formalities and permission
    • Trading on SME Platform

    • Board Approval
    • Conversion Pvt to Public
    • Approval of various intermediaries
    • Due Diligence
    • Prepare Draft Red Herring Prospectus (DRHP)
    • DRHP exchange filing.

TIMELINES

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    • Book Building (Range 200-250)
    • Fixed Price

SHARE PRICING

    • P/E Ration or DCF Method
    • Peer Comparision

VALUATION

FIXED ISSUE VS BOOK BUILDING

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SME vs Startup

Private Vs Pubilc Limited

Fresh Issue Vs OFS

VC/PE. Vs IPO

OVERVIEW OF SME IPO

    • Turnover
    • Year of Incorporation
    • Registration
    • Shareholder
    • Marketing
    • Company Fund
    • Investor Exit like Paytm
    • Red Flag

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    • Valuation
    • Exit is mandatory
    • Board position

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90%

WHY

PRE -IPO

No Allotment

    • Pre-IPO gains
    • Reduce Price
    • How to apply
    • Mutli-bagger
    • Companies Benefit

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80%

GREY MARKET PREMIUM

    • White Market and Black Market
    • Listing Gain
    • How is trading done
    • Sentiment parameters not fundamental

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BE CAUTION

    • Promoter should have Vision
    • Requirement to Expand and Meet WC
    • Liquidity
    • No Loss-making or Loss-turned-profit
    • Investing not trading

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No Vision

Too Small

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Thanks For Watching

Nischal@finnaclecap.com

+91-88812-88833

canischalmittal

Investment banking | Fund Raising