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Millworks Technologies SME IPO: GMP, Review, Financials & Forensic Score

Millworks Technologies

SME IPO · CLOSED
FINMINUTES IPO SCORE 62/100
₹315–331
Price Band
Issue ₹160.34 cr · Lot 400
SME Risk Meter: Medium

A distinct read of SME-specific danger (liquidity, concentration, forensic flags) — separate from the FinMinutes Score. Higher band = more caution warranted.

  • 4 forensic flags

Educational risk signal grounded in the filing — not a buy/sell call.

First time with SME IPOs? Read the SME IPO guide and the risks before applying.

FinMinutes Deep Business Model & Edge

A precision engineering company manufacturing machined components, sheet metal parts, and integrated assemblies for mission-critical applications across the railways, aerospace, defence, and semiconductor sectors.

What this company actually does — full breakdown ▾

Millworks Technologies Limited is a precision engineering company that manufactures machined components, sheet metal parts, and integrated assemblies for mission-critical applications. The company caters to Original Equipment Manufacturers (OEMs) in the railways, aerospace, defence, and semiconductor sectors. Operations are executed through Build-to-Print (BTP) and Build-to-Spec (BTS) engagement models, accommodating both full-scope manufacturing and job-work arrangements. The company operates four manufacturing facilities in Bengaluru, Karnataka, equipped with CNC machining centres, turning and turn-mill centres, wire EDM machines, and fibre laser cutting systems. The installed capacity across these units for Fiscal 2026 was 3,83,019 hours, achieving capacity utilization rates ranging from 72.90% to 77.16%. Delivery reaches customers either directly or, in the case of certain defence drones, via a 'bill-to-ship-to' model utilizing business partners for integration and final delivery.

The Offer

2026-07-14 – 2026-07-16
₹315–331
400
₹160.34 cr
₹160.34 cr
₹0 cr · 100% fresh issue

Follow the Money — Use of Proceeds

  • Funding capital expenditure of our company to purchase Plant and Machinery — ₹61.03 cr
  • Funding the working capital requirements of the company — ₹81.50 cr
  • General Corporate Purposes

FinMinutes IPO Score — How It's Built

Transparent, deterministic, computed from the filing — not an opinion. Open any component below to see exactly what it measures, what it is worth, and where we are still using a neutral default rather than guessing. Weighted across 7 components.

60/100
How this is measured6%

The market window around the issue date. This is currently a neutral placeholder: we have not yet wired it to index trend and recent listing performance, so it does not move the score in either direction.

50/100
How this is measured12%

Whether marquee anchor investors took part, and how many. Held at a neutral 50 when no marquee anchor is identified in the filing.

70/100
How this is measured10%

Whether fresh capital actually enters the business. A predominantly offer-for-sale issue is marked down ONLY when the financials are weak. A profitable, cash-rich company selling down is treated as neutral, not penalised, because it does not need the money.

80/100
How this is measured24%

Taken from the three-year numbers in the filing: whether the company was profitable in the latest year, and whether profit is rising or falling across the disclosed period.

55/100
How this is measured16%

Where the multiples printed in the filing sit against the peer median. When the filing does not disclose comparable peer multiples, this is held at a neutral 55 rather than guessed.

60/100
How this is measured14%

A proxy for syndicate strength, based today only on how many lead managers are on the issue. It sits at a neutral 60 unless three or more banks are involved. We have not yet built a bank-by-bank track record, so treat this as a rough signal.

52/100
How this is measured18%

Starts at 100 and loses points for every material red flag we find in the filing: contingent liabilities, related-party intensity, customer concentration, litigation, auditor qualifications. This is the component our DRHP forensics drives directly.

3-Year Financial & Growth Trend

MetricFY26FY25FY24
Revenue (₹ Cr)148.76722.10019.386
Net Profit (₹ Cr)37.06395.2491.9541
PAT Margin24.91%23.75%20.82%

Market Context

NOT part of the FinMinutes Score

The Score above is what the filing says. Everything in this box is what the crowd says. We keep them apart on purpose — every other site blends the two and calls the result a rating. Demand is real information, but it is information about the market, not about the company, and it changes by the hour while the company does not.

100/100from live subscription
62.68xsubscribed
0.22xbids land late
96.29x 
₹310unofficial, grey market
The book is running ahead of the filing.

The market is bidding this issue enthusiastically. The headline financials look strong, but our forensic read of the filing is not clean — the risk band is high and the footnotes carry material flags. That gap is the fact worth noticing. Strong demand is information about the market; the flags are information about the company, and the two are not saying the same thing here. Read the Forensic Findings below before the momentum decides it for you.

Subscription is low early in a book and high at the end, because most bids arrive in the final hours. A number read on day one says more about the clock than the company — which is precisely why it is not in the Score. GMP is unofficial, unregulated, and easily moved. Neither is a recommendation.

Deep Financials

Revenue, EBITDA and profit are what every listing site prints. Below are the full restated statements as disclosed, the ratios we compute from them, and a DuPont decomposition of the return on equity. A prospectus carries three years, not ten — that is the document’s ceiling, and within it we go as deep as it allows.

Income StatementThe full profit and loss as restated in the filing.
Income Statement (₹ Cr)FY26FY25FY24
Revenue from Operations148.7722.109.39
Other Income4.630.320.01
Total Income153.4022.429.40
Cost of Materials Consumed75.9610.622.53
Employee Benefit Expense8.883.852.05
Other Expenses2.270.550.25
Total Expenses103.1015.347.02
EBITDA56.307.892.78
Depreciation & Amortisation2.950.310.10
Finance Cost3.400.680.31
Profit Before Tax50.237.082.38
Tax Expense13.171.830.42
Profit After Tax37.065.251.95
EPS - Basic30.675.041.94
EPS - Diluted30.675.041.94
Balance SheetWhat the company owns, owes, and is worth on paper.
Balance Sheet (₹ Cr)FY26FY25FY24
Share Capital12.770.060.05
Reserves & Surplus69.9023.252.28
Net Worth82.6723.312.33
Long-term Borrowings7.876.260.73
Short-term Borrowings9.153.373.84
Trade Payables72.234.371.99
Current Liabilities107.3810.077.40
Property, Plant & Equipment19.9212.842.01
Capital Work in Progress2.001.03
Intangible Assets5.170.030.01
Investments5.75
Inventories11.477.513.61
Trade Receivables138.696.811.88
Cash & Equivalents1.351.950.04
Current Assets153.9720.007.07
Total Assets198.3739.8210.54
Cash FlowWhere the cash actually went. Often the most honest statement of the three.
Cash Flow (₹ Cr)FY26FY25FY24
Net Cash from Operating Activities-10.76-2.920.65
Capital Expenditure7.799.312.69
Net Cash from Investing Activities-16.27-9.77-2.69
Net Cash from Financing Activities27.1713.272.00
Net Change in Cash0.140.58-0.04
Ratio AnalysisProfitability, leverage, liquidity, efficiency and earnings quality — computed by us.

Every ratio below is computed by us from the line items the company disclosed — not copied from anywhere. The arithmetic is standard; the point is that somebody actually did it. Blank cells mean the filing did not disclose the inputs, and we would rather show a gap than invent a number.

RatioFY26FY25FY24
Profitability
EBITDA Margin (%)36.735.229.6
EBIT Margin (%)3534.628.7
PAT Margin (%)24.923.820.8
Return on Equity (%)44.822.583.9
Return on Capital Employed (%)53.823.639.1
Return on Assets (%)18.713.218.5
Leverage
Debt / Equity (x)0.210.411.96
Net Debt / EBITDA (x)0.280.971.63
Interest Coverage (x)15.7711.48.56
Liquidity
Current Ratio (x)1.431.990.96
Quick Ratio (x)1.331.240.47
Efficiency
Asset Turnover (x)0.750.550.89
Receivable Days34011273
Inventory Days28124140
Payable Days1777277
Cash Conversion Cycle (days)191164136
Quality of Earnings
Operating Cash Flow / PAT (x)-0.29-0.560.33
Accruals Ratio (%)24.120.512.3
Capex / Depreciation (x)2.6429.8525.67
DuPont DecompositionWhy the return on equity is what it is: margin, efficiency, or leverage.

A headline return on equity tells you what. The DuPont decomposition tells you why — whether the return is earned through margin, through asset efficiency, or simply through leverage. Two companies can post an identical ROE for opposite reasons, and only one of them is safe.

ComponentFY26FY25FY24
Net Margin (PAT / Revenue)24.9%23.8%20.8%
Asset Turnover (Revenue / Assets)0.75x0.55x0.89x
Equity Multiplier (Assets / Net Worth)2.4x1.71x4.52x
= Return on Equity44.8%22.5%83.9%
Tax Burden (PAT / PBT)0.74x0.74x0.82x
Interest Burden (PBT / EBIT)0.94x0.91x0.88x
Operating Margin (EBIT / Revenue)36%35.1%28.7%

Computed from the disclosed statements. Where the filing omits an input, the row is left blank rather than estimated.

Quality of EarningsWhat the statements say when you read them against each other.

What the statements say once you read them against each other. These are observations, not verdicts — every one is arithmetic on the numbers the company itself disclosed, and each is stated so you can go and check it in the filing.

  • In FY26 the company reported a profit of 37.06 cr while operating cash flow was NEGATIVE at -10.76 cr. Reported earnings did not convert into cash. This is the single divergence most worth understanding in any set of accounts, and the filing is the place to look for why.
  • Receivable days rose from 73 in FY24 to 340 in FY26. The company is booking revenue faster than it is collecting it, which ties up cash and raises the question of who is not paying.
  • Interest coverage was 15.77x in FY26. Debt servicing is comfortably covered by operating profit.
Forensic ModelsBeneish, Altman and Piotroski — plus our own final-year check.

Beneish M-Score

M = 5.42

An eight-variable model built to detect earnings manipulation, and built to run on exactly two consecutive years — which is what a prospectus gives us. It belongs here more than anywhere: a company about to list has the maximum possible incentive to have dressed up the very years it is about to show you. A score above −1.78 is the threshold at which the model says the accounts merit a closer look. It is a screening signal, not an accusation, and it was calibrated on listed companies elsewhere. Read the eight components, not just the total.

ComponentValueWhat it captures
DSRI
Days Sales in Receivables Index
(Receivables_t / Sales_t) / (Receivables_t-1 / Sales_t-1)
3.027Above 1 means receivables grew faster than sales. Revenue may be being recognised ahead of collection.
GMI
Gross Margin Index
GrossMargin_t-1 / GrossMargin_t
1.061Above 1 means margins deteriorated. A firm with worsening prospects has more incentive to manipulate.
AQI
Asset Quality Index
AQ_t / AQ_t-1, where AQ = 1 - (CurrentAssets + PPE) / TotalAssets
0.704Above 1 means a rising share of assets is soft (neither current nor fixed) — capitalised costs can hide here.
SGI
Sales Growth Index
Sales_t / Sales_t-1
6.732Growth is not manipulation. But high-growth firms face more pressure to keep the streak going.
DEPI
Depreciation Index
DepRate_t-1 / DepRate_t, where DepRate = Dep / (Dep + PPE)
0.184Above 1 means assets are being depreciated more slowly — a quiet way to lift reported profit.
SGAI
SG&A Index
(SGA_t / Sales_t) / (SGA_t-1 / Sales_t-1), SGA proxied as employee cost + other expenses
0.376A proxy, because filings rarely break out SG&A cleanly. Read it as a direction, not a precise figure.
LVGI
Leverage Index
Leverage_t / Leverage_t-1, where Leverage = (CurrentLiab + LongTermDebt) / TotalAssets
1.417Above 1 means leverage rose. Debt covenants create pressure to hit numbers.
TATA
Total Accruals to Total Assets
(PAT - CashFromOperations) / TotalAssets
0.2411The gap between reported profit and cash generated. The single heaviest term in the model — and the one that catches profit that never became cash.

M = 5.42, above the −1.78 threshold. On this model the accounts merit closer reading. That is a prompt to go to the filing, not a conclusion about it.

Piotroski F-Score (adapted)

4 / 8

Nine yes-or-no tests of fundamental strength — except we run eight. One of the original nine asks whether the company issued new shares, which is plainly absurd to ask of a company whose entire purpose at this moment is to issue shares. We drop that test and score out of eight, and we would rather tell you that than quietly fudge it.

  • Positive return on assets
  • Positive operating cash flow
  • Return on assets improving
  • Cash flow exceeds profit (quality of earnings)
  • Long-term leverage decreasing
  • Current ratio improving
  • Gross margin improving
  • Asset turnover improving

The Final-Year Check

ours

Not from any textbook. The hockey stick in the last year before a filing is the oldest pattern in this business, and nobody publishes it. So we measure it: how the final disclosed year compares with the years behind it. Real acceleration looks exactly the same on the page as a flattering one — which is precisely why it is worth naming rather than assuming either way.

  • Revenue grew 573% in FY26, against 135% the year before. The final year before a filing is, for obvious reasons, the year a company most wants to look its best. Genuine acceleration does exactly this too — the filing is where you find out which it was.

Ratios Nobody Prints

  • Contingent liabilities / Net worth: 0.1%
    Contingent liabilities of 0.08 cr against a net worth of 82.67 cr — 0.1% of what the company is worth on paper. These are obligations that sit off the balance sheet but could land on it. What they consist of matters as much as the size: a corporate guarantee to a subsidiary is a different animal from a disputed tax demand, and the filing says which.
  • Cash / Short-term borrowings: 0.15x
    Short-term borrowings of 9.15 cr against cash of 1.35 cr. Debt that must be refinanced within a year is only comfortable while lenders stay comfortable.
  • Promoter remuneration / PAT: 3.3%
    Managerial remuneration to the promoter group was 1.23 cr against a profit of 37.06 cr. This is a legitimate cost — but it is also a route by which value leaves a company before it ever reaches a minority shareholder.
The Formula NotebookEvery number above, with the working shown. Check us.

Every number we publish, with the working shown. The formula, the same formula with this company’s actual figures put into it, the answer, and what it is for. Check us. That is the point.

Profitability
Return on Equity (ROE)44.8%
FormulaPAT ÷ Net Worth
Worked37.06 ÷ 82.67

What the company earned on the money shareholders have in it. The headline measure of return — and the one the DuPont section takes apart.

Return on Capital Employed (ROCE)53.8%
FormulaEBIT ÷ (Net Worth + Total Borrowings)
Worked53.63 ÷ (82.67 + 17.02) = 53.63 ÷ 99.69

Return on ALL the capital in the business, borrowed as well as owned. Unlike ROE, it cannot be flattered by taking on debt.

EBITDA Margin36.7%
FormulaEBITDA ÷ Revenue
Worked56.30 ÷ 148.77

Operating profitability before the effects of debt, tax and depreciation. What the business earns from the act of trading.

Leverage
Debt to Equity0.21x
FormulaTotal Borrowings ÷ Net Worth
Worked17.02 ÷ 82.67

How much the company has borrowed against what it owns. High is not automatically bad — ask whether the borrowing is being serviced comfortably.

Interest Coverage15.77x
FormulaEBIT ÷ Finance Cost
Worked53.63 ÷ 3.40

How many times over operating profit covers the interest bill. Below about 2x, a meaningful share of what the business earns is going to lenders rather than owners.

Efficiency
Receivable Days340 days
Formula(Trade Receivables ÷ Revenue) × 365
Worked(138.69 ÷ 148.77) × 365

How long the company waits to be paid. Rising receivable days mean revenue is being booked faster than it is collected — which is where a great many accounting problems begin.

Cash Conversion Cycle191 days
FormulaInventory Days + Receivable Days − Payable Days
Worked28 + 340 − 177

How long cash is tied up in the operating cycle before it comes back. The longer it is, the more working capital the business must fund.

Quality of Earnings
Operating Cash Flow to Profit-0.29x
FormulaCash from Operations ÷ PAT
Worked-10.76 ÷ 37.06

Did the profit turn into cash? Profit is an opinion; cash is a fact. When this sits well below 1x for long, the two are drifting apart, and the filing is where you find out why.

Accruals Ratio24.1%
Formula(PAT − Cash from Operations) ÷ Total Assets
Worked(37.06 − -10.76) ÷ 198.37 = 47.83 ÷ 198.37

The share of reported profit that exists on paper rather than in the bank. It is also the heaviest single term in the Beneish model, for good reason.

Valuation at the Offer Price
Market Capitalisation (at the top of the band)₹583.05 cr
FormulaPrice × Post-issue Shares
Worked₹331.00 × 17,614,755 shares

What the whole company is being valued at, if the issue prices at the top of the band.

Enterprise Value (EV)₹598.71 cr
FormulaMarket Cap + Total Borrowings − Cash
Worked583.05 + 17.02 − 1.35

What it would actually cost to buy the whole business: you take on its debt and you get its cash. This is the number a buyer cares about, and it is the reason a P/E on its own can mislead.

EV / EBITDA10.63x
FormulaEnterprise Value ÷ EBITDA
Worked598.71 ÷ 56.30

The multiple that includes debt. Two companies on the same P/E — one debt-free, one heavily borrowed — are not the same investment, and only this number tells you so.

Price / Earnings (P/E)15.73x
FormulaMarket Cap ÷ PAT
Worked583.05 ÷ 37.06

The familiar multiple. Useful, but blind to debt — read it alongside EV/EBITDA, never instead of it.

Return on Invested Capital (ROIC)40.2%
FormulaEBIT × (1 − tax rate) ÷ (Net Worth + Debt − Cash)
WorkedNOPAT ÷ Invested Capital

What the business earns on the capital actually at work in it. We do not compare this to a cost of capital: that would need a beta, an unlisted company has none, and inventing one would be theatre.

Trailing PEG — read the caveat0.03 (on 606.1% trailing growth)
FormulaP/E ÷ trailing PAT growth (%)
Worked15.73 ÷ 606.1%

PEG was designed for FORWARD growth. This one uses TRAILING growth, because that is all a prospectus gives us — and the final year before an IPO is very often the best year the company will have for a while. A low PEG here may say more about the timing of the filing than about the price. We show it because it was asked for; we show the growth denominator beside it so it cannot mislead you quietly.

Workspace

The numbers are already loaded. Move the offer price and watch every multiple move with it. Set your own growth and margin and see what they imply two years out. These are your assumptions, not our forecast — we have no view on what this company will earn, and the moment we published one we would be doing something we are not registered to do. What we can do is put the arithmetic in front of you and get out of the way.

Price defaults to the top of the band. Margin defaults to what the company actually reported in FY26.

Market capitalisation
Enterprise value
P / E
EV / EBITDA
EV / Sales
On your assumptions, two years out
Revenue
EBITDA
Implied forward EV / EBITDA

Projections are arithmetic on the inputs you typed. They are not a forecast, not a recommendation, and not a view on whether this offer is worth taking. Educational only.

Institutional Alpha: DRHP Deep Dive

Paper Profits Trapped in Receivables

FY26 revenue rose 573% to Rs 148.77 Cr, but the growth did not convert to cash. With receivables at Rs 138.69 Cr against that revenue — about 340 days of sales — reported PAT of Rs 37.06 Cr translated into operating cash flow of Rs -10.76 Cr. The gap points to collection timing or revenue-recognition quality, and it is the central fact of the filing.

Source: p. 495-516, 636, 647
A Business Interwoven with a Promoter Entity

The Company's premises, part of its labour, its lending relationships and part of its shareholding all run through V3 Technologies, a promoter-group entity. The public company is operationally dependent on a private entity its promoters control.

Source: p.647

Shareholding, Syndicate & Leadership

65.08% → 47.19%
0%
52.81%
₹43.86 cr
GYR Capital Advisors Private Limited
Purva Sharegistry (India) Private Limited

Leadership & Skin in the Game

Litigation: Direct and indirect tax proceedings against Company: 0.0845 Crore. Direct and indirect tax proceedings against Promoters: 0.2486 Crore.

Auditor / RPT Flags: None disclosed

Peers & Valuation

CompanyP/EP/BRoEMargin
Unimech Aerospace and Manufacturing Ltd87.878.58
Azad Engineering Ltd96.458.74
Our Company44.83

🔍 Forensic Findings — What the Footnotes Say

Risks hiding outside the risk section — mined from MD&A, related-party notes, contingent liabilities and litigation. This is the FinMinutes edge.

Profit Not Converting to Cash where: financials flagged

Revenue rose from Rs 22.10 Cr in FY25 to Rs 148.77 Cr in FY26 (+573%), but operating cash flow was Rs -10.76 Cr against PAT of Rs 37.06 Cr. Trade receivables reached Rs 138.69 Cr — roughly 340 days of sales, nearly a full year's revenue uncollected at year end.

p. 495-516, 636, 647
Core Functions Housed in Promoter Entity (V3 Technologies) where: rpt flagged

V3 Technologies, a promoter-group entity that is also a shareholder via the bonus issue, leases both the registered office and the manufacturing unit to the Company (rent Rs 3.47 Cr), supplies labour and job-work (purchases Rs 7.08 Cr + Rs 1.01 Cr), buys from the Company (Rs 2.04 Cr), and runs two-way unsecured loans (given Rs 4.92 Cr + Rs 10.60 Cr; taken Rs 4.30 Cr + Rs 5.70 Cr) within the same year.

p.647
Pre-Offer Share Repricing where: capital_structure flagged

Promoters subscribed at Rs 10 per share in November 2021. Outside investors were then allotted preferentially at Rs 19,010 (Oct 2024), Rs 20,535 (Jun 2025) and Rs 47,968 (Oct-Nov 2025). A bonus issue in the ratio of 200:1 on 15 December 2025 repriced all holders, after which a further preferential allotment was made to outside investors at Rs 470 per share on 23 January 2026 — roughly five weeks before the offer opened.

p.70-72
Largest Shareholder's Entry Not Fully Traceable where: capital_structure noted

Aparna Samir Thakker holds 16.98% post-issue (21,69,089 shares), among the largest single holdings in the Company, acquired via a 22,57,800-share bonus in the 200:1 issue. That bonus implies a pre-bonus holding of 11,289 shares, which does not appear as a preferential allotment to her in the share-issue history; the most likely route is acquisition by transfer within the Thakker group (Samir and Dhawal Thakker both appear in the allotment table).

p.72, p.77
Auditor Change and Statutory Delays where: auditor flagged

The Company changed its statutory auditor within the last three years and has a record of repeated late filing of statutory returns: GST up to 19 days, EPF up to 73 days, ESIC up to 74 days, alongside an income-tax demand and undisputed TDS shortfalls.

p. 134-145, 222, 684
Working Capital Raise Against a Cash Deficit where: objects noted

Rs 81.50 Cr of the fresh issue — the largest single use of proceeds — is allocated to working capital, in a year the Company generated Rs -10.76 Cr of operating cash flow.

p.82
Mainboard-Scale Financials on the SME Platform where: business noted

With FY26 revenue of Rs 148.77 Cr and PAT of Rs 37.06 Cr, the Company's scale would plausibly have supported a mainboard listing; the SME route was chosen.

p. 495-516, 636, 647
Material Litigation where: litigation flagged

Direct and indirect tax proceedings against Company: 0.0845 Crore. Direct and indirect tax proceedings against Promoters: 0.2486 Crore.

p. 158-159, 238, 263, 476, 819-822
Auditor / RPT Notes where: rpt noted

None disclosed

p. 158-159, 238, 263, 476, 819-822

Company's Claims vs Reality

We stress-test each claim against the filing's own data.

A precision-engineering company executing full-scope, in-house manufacturing for mission-critical defence, aerospace and semiconductor applications. Partial

Core inputs — the manufacturing premises and part of the labour — are leased from and supplied by V3 Technologies, a promoter entity, which qualifies the 'fully in-house' framing. The demand narrative rests on the defence/aerospace/semiconductor positioning; the filing's own receivables data (nearly a full year of sales uncollected) bears directly on the quality of that revenue and should be read alongside the claim.

p.120, p.636, p.647

Live Subscription Status

0.22x
68.96x
96.29x
62.68x

Analyst Q&A: Burning Questions

Facts from the filing. No recommendation — that layer arrives once our Research Analyst registration is live.

USE OF PROCEEDS

How are the IPO funds being deployed?

Rs 81.50 Cr to working capital (the largest single use), Rs 61.03 Cr to plant and machinery, and the balance to general corporate purposes. It is a 100% fresh issue; promoters are not selling.

p.82
PROMOTER

What did insiders pay, and when?

Promoters subscribed at Rs 10 per share in November 2021. A bonus issue in the ratio of 200:1 on 15 December 2025 substantially reduced their effective per-share cost. Outside investors were allotted at Rs 470 per share on 23 January 2026, about five weeks before the offer opened.

p.70-72
RELATED PARTY

What flows to promoter-owned entities?

Materially. V3 Technologies — a promoter-group entity and a shareholder — leases the office and manufacturing unit to the Company, supplies labour and job-work, buys from the Company, and runs two-way unsecured loans with it. Directors also have unsecured loans to and from the Company in both directions.

p.647
CASH

Did the profit become cash?

No. Against FY26 PAT of Rs 37.06 Cr, operating cash flow was Rs -10.76 Cr, because trade receivables rose to Rs 138.69 Cr — roughly 340 days of sales, nearly a full year's revenue uncollected.

p. 495-516, 636, 647
SME STRUCTURE

What does listing on the SME platform mean for me as an investor?

Standing context for every SME issue: a lot size of roughly Rs 1-1.5 lakh means retail cannot diversify across issues; post-listing price moves are bounded by circuit filters; liquidity depends substantially on the designated market maker (Pace Stock Broking Services Private Limited); and the free float is thin.

p.2, p.11, p.30, p.68, p.80
GMP: ₹310 — unofficial grey-market chatter, shown for information only. Never part of the FinMinutes Score.

What Earlier Investors Paid

Early capital takes real risk and is fairly rewarded for it — a large multiple built over many years is normal. What deserves a closer look is a steep step-up in a short window: a round priced cheaply only months before the offer.

ShareholderPriced atWhenvs IPO price
Sridhar Acharya₹10.002021-11-0133.1x
An early round from roughly 5 years ago, at roughly 33.1x the offer price. A multiple of that size built over that long reflects the risk taken and the time elapsed. That is the normal reward for early capital, not a red flag.
H K Madhu₹10.002021-11-0133.1x
An early round from roughly 5 years ago, at roughly 33.1x the offer price. A multiple of that size built over that long reflects the risk taken and the time elapsed. That is the normal reward for early capital, not a red flag.
Sowmya Madhu₹10.002021-11-0133.1x
An early round from roughly 5 years ago, at roughly 33.1x the offer price. A multiple of that size built over that long reflects the risk taken and the time elapsed. That is the normal reward for early capital, not a red flag.
Rashmi Sridhar Acharya₹10.002021-11-0133.1x
An early round from roughly 5 years ago, at roughly 33.1x the offer price. A multiple of that size built over that long reflects the risk taken and the time elapsed. That is the normal reward for early capital, not a red flag.
Aparna Samir Thakker2025-12-15
Rashmi Sridhar Acharya2025-12-15
Sowmya Madhu2025-12-15
Sridhar Acharya2025-12-15
H K Madhu2025-12-15
Mrs. Rashmi Sridhar Acharya, Mrs. Soumya Madhu, Mr. Sridhar Acharya and Mr. Madhu (Representing M/S. V3 Technologies)2025-12-15
Mayur Bhandari2025-12-15
Samir Arvind Thakker2025-12-15
Dhawal Arvind Thakker2025-12-15
Purvesh Mukeshkumar Shah2025-12-15
Aditya Dharia2025-12-15
Raghav Karol2025-12-15
Arwa Umesh2025-12-15
Niraj Dhanraj Chhajer, Deepti Chhajer (Pransh Capital Partners)2025-12-15
Kranti Prabhakar2025-12-15
Premal Aarikh M (Premal Aarikh HUF)2025-12-15
Sunil Abar2025-12-15
Mona Jayesh Sheth2025-12-15
Nandan Pravinbhai Ganatra2025-12-15
Sagar Narendhabhai Gokani2025-12-15
Nilang Kishore Jain2025-12-15
Prince D Surana2025-12-15
Salma Sahav2025-12-15
Rahul Kumar2025-12-15
Anupam Narayan Iyer2025-12-15
Vishal Sanjay Mehta2025-12-15
Kanchan Kalra2025-12-15
Mukesh Kumar Agarwal2025-12-15
Rajesh Swaminathan2025-12-15
Amandeep Singh Dhanjal2025-12-15
Ramaiy Kapoor2025-12-15
Rajkumar Chotelal Kapoor2025-12-15
Jitendra Mohan Katramal2025-12-15
Nirmala Jitendra Katramal2025-12-15
Jhanvi Jitendra Katramal2025-12-15
Nidhi Sagar Bhanushali2025-12-15
Mahesh Purushottam Bhanushali2025-12-15
Jyotsna Mahesh Bhanushali2025-12-15
Sagar Purushottam Bhanushali2025-12-15
Vipula Shailesh Bhansali2025-12-15
The 55 allotments below are shown at their as-disclosed per-share price. These prices are not adjusted for any later bonus issue or share split, so where the company has issued bonus shares the raw multiple understates the true return and can even read as a loss when none was made. We show them as filed and decline to compute a misleading multiple. Bonus-adjusted cost is on the roadmap.
Amandeep Singh Dhanjal₹19,010.002024-10-22as disclosed
Vipula Shailesh Bhansali₹19,010.002024-10-22as disclosed
Jitendra Mohan Katramal₹19,010.002024-10-22as disclosed
Nirmala Jitendra Katramal₹19,010.002024-10-22as disclosed
Jhanvi Jitendra Katramal₹19,010.002024-10-22as disclosed
Nidhi Sagar Bhanushali₹19,010.002024-10-22as disclosed
Mahesh Purushottam Bhanushali₹19,010.002024-10-22as disclosed
Jyotsna Mahesh Bhanushali₹19,010.002024-10-22as disclosed
Sagar Purushottam Bhanushali₹19,010.002024-10-22as disclosed
Premal Aarikh M (Karta Representing Premal Aarikh HUF)₹19,010.002024-10-22as disclosed
Sunil Abar₹19,010.002024-10-22as disclosed
Salma Sahay₹19,010.002024-10-22as disclosed
Nandan Pravinbhai Ganatra₹19,010.002024-10-22as disclosed
Niraj Dhanraj Chhajer, Deepti Chhajer (1st and 2nd holder representing Pransh Capital Partners)₹19,010.002024-10-22as disclosed
Sagar Narendrabhai Gokani₹19,010.002024-10-22as disclosed
Nilang Kishore Jain₹19,010.002024-10-22as disclosed
Rahul Kumar₹19,010.002024-10-22as disclosed
Mukesh Kumar Agarwal₹19,010.002024-10-22as disclosed
Ramaiy Kapoor₹19,010.002024-10-22as disclosed
Rajkumar Chotelal Kapoor₹19,010.002024-10-22as disclosed
Aditya Dharia₹19,010.002024-10-22as disclosed
Raghav Karol₹19,010.002024-10-22as disclosed
Arwa Umesh₹19,010.002024-10-22as disclosed
Dhawal Arvind Thakker₹19,010.002024-10-22as disclosed
Mona Jayesh Sheth₹19,010.002024-10-22as disclosed
Vishal Sanjay Mehta₹19,010.002024-10-22as disclosed
Prince D Surana₹19,010.002024-10-22as disclosed
Kanchan Kalra₹19,010.002024-10-22as disclosed
Rajesh Swaminathan₹19,010.002024-10-26as disclosed
Anupam Narayan Iyer₹19,010.002024-10-26as disclosed
Kranti Prabhakar Shanbhag₹19,010.002024-10-26as disclosed
Mrs. Rashmi Sridhar Acharya, Mrs. Soumya Madhu, Mr. Sridhar Acharya and Mr. Madhu H K representing M/S. V3 Technologies₹19,010.002025-03-01as disclosed
Sheila Bhaskar Mudbidri₹19,010.002025-03-03as disclosed
Mayur Bhandari₹19,010.002025-03-03as disclosed
Samir Arvind Thakker₹20,535.002025-06-18as disclosed
Dhawal Arvind Thakker₹47,968.002025-10-19as disclosed
Purvesh Mukeshkumar Shah₹47,968.002025-10-19as disclosed
Dhawal Arvind Thakker₹47,968.002025-11-04as disclosed
Purvesh Mukeshkumar Shah₹470.002026-01-23as disclosed
Binita Aashish Mehta₹470.002026-01-23as disclosed
Dhiren Harilal Pipalia₹470.002026-01-23as disclosed
Chirag Nitin Sheth₹470.002026-01-23as disclosed
Chirag Nitin Sheth (Karta Representing Chirag Nitin Sheth HUF)₹470.002026-01-23as disclosed
Riddhi Chirag Sheth₹470.002026-01-23as disclosed
Nitya Shree Sharnya LLP₹470.002026-01-23as disclosed
Indoo Yadav₹470.002026-01-23as disclosed
Daksha Mukesh Shah₹470.002026-01-23as disclosed
Aruna Nitin Sheth₹470.002026-01-23as disclosed
Nitin Mahasukhlal Sheth₹470.002026-01-23as disclosed
Tanuj Vijay Mehta₹470.002026-01-23as disclosed
Heena Umesh Mehta₹470.002026-01-23as disclosed
Kishorekumar Mehta (1st Holder) & Roshni Mehta (2nd Holder)₹470.002026-01-23as disclosed
Anand Prakash Shah (1st Holder) & Surekha Prakash Shah (2nd Holder)₹470.002026-01-23as disclosed
Daiveek Raju Modi (1st Holder) & Raju Sureshchandra Modi (2nd Holder)₹470.002026-01-23as disclosed
Jignesh Harsukhbhai Desai (Karta Representing Jignesh H Desai HUF)₹470.002026-01-23as disclosed

Prices are as stated in the filing’s allotment history and are not adjusted for later bonus issues or share splits. Where a company has issued bonus shares, the multiples above understate the true return and can even read as losses. Adjusting for that is on our list; until it is done we would rather show the raw disclosure and tell you its limits than publish a confident number that is wrong.

Lock-in Expiry Calendar

Shares held before the IPO cannot be sold immediately; they unlock in tranches. When a tranche unlocks, more shares become eligible to trade. Retail investors are frequently caught unaware by these dates. The schedule below follows from the listing date; quantities are shown only where the filing discloses them.

  • 21 Jul 2029
    promoter3 years
    3,522,952 shares
  • 21 Jul 2028
    promotertwo years from the date of allotment in the initial public Offer
    2,019,937 shares
  • 21 Jul 2027
    promoterone year from the date of allotment in the initial public offer
    2,019,937 shares
  • 21 Jul 2027
    otherone year from the date of allotment in the initial public offer
    5,207,929 shares

An unlock means more shares may be sold — not that they will be, and not that the price will move. We state the dates; what you do with them is your call.

Educational, grounded entirely in the company's filings (DRHP/RHP). Not investment advice. FinMinutes does not provide buy/sell recommendations.