Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2026

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....quirements) Regulations, 2018, namely: - 1. These regulations may be called the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2026. 2. They shall come into force on the date of their publication in the Official Gazette. 3. In the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, - I. in Regulation 17, - (i) the existing regulation shall be numbered as sub-regulation (1); (ii) in the proviso thereto, the words "regulation" shall be substituted with the words and symbol "sub-regulation"; (iii) after the regulation so numbered as sub-regulation (1), the following sub-regulation sha....

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....opy of the abridged prospectus" shall be substituted with the words "include a QR code and link to access the red herring prospectus, the abridged prospectus, and the price band advertisement". V. in Regulation 59C, (i) after sub-regulation (9), the following sub-regulation shall be inserted, namely,- "(9A) Draft abridged prospectus as specified in Part E of Schedule VI, shall be submitted along with the updated draft red herring prospectus-I, and shall be hosted on the websites of the issuer, the Board, stock exchanges where specified securities are proposed to be listed and lead manager(s) associated with the issue."; (ii) in sub-regulation (14), after the words "copy of the offer document" and before t....

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....nd the abridged prospectus" shall be inserted. VIII. in Regulation 131(2), the words "be accompanied by a copy of the abridged prospectus" shall be substituted with the words "include a QR code and link to access the red herring prospectus, the abridged prospectus, and the price band advertisement". IX. in Regulation 246, (i) in sub-regulation (3), after the words "in Form G of Schedule V" and before the words "along with the draft", the words and symbol ", and the draft abridged prospectus as per Part E of Schedule VI" shall be inserted; (ii) in sub-regulation (5), after the words "The offer documents" and before the words "shall also be furnished", the words and symbols "and the abridged prospectus," sh....

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....e of the draft offer document / offer document shall serve as the first page of the draft abridged prospectus and the abridged prospectus. (V) For each of the sections of the Annexure - I, cross reference to the relevant section of the draft offer document / offer document to be provided. (VI) QR code and link shall be included for access to the draft offer document / offer document. Further a QR Code and link to access the draft abridged prospectus / abridged prospectus to be included in all public announcement relating to the IPO. (VII) All disclosures shall be in clear, simple and easily understandable language." (c) Annexure - I shall be substituted with the following, namely," ANNEXURE - I 1 ....

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.... document / offer document and as at allotment as per the below mentioned format: S. No. Pre-Offer shareholding Post-Offer shareholding as at the date of Allotment Name of the Shareholder Number of  Equity Shares Shareholding (in %) At Floor Price and At Cap Price Number of  Equity Shares Shareholding (in %) Promoter(s) 2. [●] [●] [●] [●] [●] Members of Promoter Group (who hold shares) 3. [●] [●] [●] [●] [●] 4. [●] [●] [●] [●] [●] Public Shareholders (top 10 Shareholders) 12. [●] [&#....

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....Revenue 4) EBITDA 5) Profit after tax 6) Basic Earnings per share 7) Diluted Earnings per share 8) Return on Equity / Net Worth 9) Net Asset Value per equity share 10) Total borrowings 11) Cash flow from operating activities 12) Cash flow from investing activities 13) Cash flow from financing activities 7 Summary of Key Performance Indicators Summary of Key Performance Indicators ("KPIs") used to determine Basis for Offer Price for past 3 years and stub period, in tabular format (to the extent not included in the summary of financial information in section above) 8 Risk Factors The top 10 internal Risk Factors in the su....