HomeIPO Basics, How IPOs Work in India

IPO Basics, How IPOs Work in India

What is an IPO?Why companies go publicThe DRHP → RHP → listing journeyPrice band & book buildingInvestor categories & reservationsHow to applyLot size & minimum investmentReading subscription numbersAllotment: how shares are actually givenGMPListing day mechanicsCosts & taxesA practical pre-apply checklist
1

What is an IPO?

An initial public offering (IPO) is the event in which a private company offers shares to the public for the first time, so its stock can trade on a stock exchange such as the BSE or NSE. In India, every IPO must be approved by SEBI and is accompanied by a detailed offer document, the Draft Red Herring Prospectus (DRHP) and, later, the Red Herring Prospectus (RHP), which contains the company's financials, business plan, risk factors and the terms of the issue.

Think of it as the company's first open invitation: before the IPO, shares sat with founders, employees and a handful of private investors; after it, anyone with a demat account can own a piece, and the price is set by open market demand every trading day.

2

Why companies go public

Companies list for several overlapping reasons. The most visible is raising capital, the 'fresh issue' component of an IPO creates new shares and the money goes into the company for capacity expansion, debt repayment or working capital. The second is an offer for sale (OFS), where early investors or promoters sell their existing shares and the company itself receives nothing, checking this split on any IPO page tells you whether you are funding growth or funding someone's exit. Beyond money: listing adds credibility with lenders and customers, creates a currency for acquisitions, lets employees monetise stock options, and imposes the discipline of quarterly disclosure.

3

The DRHP → RHP → listing journey

  • DRHP filing, the company files its draft prospectus with SEBI through investment bankers ('lead managers'). SEBI reviews and raises clarifications.
  • RHP, after observations are resolved, the Red Herring Prospectus is filed with the price band announced. This document has the restated financials, risk factors, objects of the issue and reservation split.
  • Bidding window, usually three working days (sometimes extended). Investors submit bids through ASBA/UPI within the band.
  • Allotment, finalised by the registrar roughly one day after close.
  • Listing & debut, shares hit demat accounts and the stock begins trading, typically T+3 days after close.
4

Price band & book building

Indian mainboard IPOs use book building: the company announces a floor and cap (say ₹285–₹300) and investors bid within that range. The final issue price emerges from demand across the book, heavy institutional bidding at the top end typically anchors the cut-off there. Retail bidders can simply choose 'cut-off' and pay whatever price is finally decided.

5

Investor categories & reservations

Every IPO carves its shares into quotas:

  • QIB, qualified institutional buyers: mutual funds, insurers, pension funds, alternative funds. Often ~50% of the net issue.
  • NII / HNI, non-institutional bidders above ₹2 lakh, split into small (₹2–10 lakh) and big (₹10 lakh+) buckets.
  • Retail, applications up to ₹2 lakh, typically ~35% of a mainboard issue.
  • Employee, a reserved slice at a possible discount, where offered.
  • Anchor book, institutions brought in a day before opening at a fixed price, signalling institutional confidence (with a 30/90-day lock-in).
6

How to apply, UPI & ASBA

You bid through your broking app or your bank using UPI (most common today) or ASBA. Either way, money is not paid upfront, it is blocked in your account and released automatically if you receive no allotment. You pick the investor category, number of lots, and price (cut-off is fine for retail), approve the UPI mandate, and you are done. One person can apply only once per PAN per issue.

7

Lot size & minimum investment

Shares are not sold loose, you bid in lots. If the lot size is 50 shares and the upper band ₹300, one lot costs ₹15,000: that is a retail application's minimum. Applications above ₹2 lakh move out of retail into HNI territory, which is why HNI minimums are computed as the smallest number of lots that crosses ₹2 lakh (small-HNI) or ₹10 lakh (big-HNI).

8

Reading subscription numbers

Subscription = total shares bid for ÷ shares offered, tracked live per category. A 21x overall figure means bids exceeded supply 21 times. Breadth matters more than the headline: a book strong across QIB, HNI and retail signals broad conviction, while a 100x print carried entirely by retail speculation reads very differently. Heavier retail oversubscription also means smaller lottery allotments.

9

Allotment: how shares are actually given

In retail's fair-chance system, when demand exceeds supply the registrar runs a computerised lottery, one lot either way, no partial shares. Your probability is roughly shares reserved for retail divided by valid retail bids. HNI categories get pro-rata scaling instead. Results appear on the registrar's portal by PAN, application number or DP ID, typically one working day after close, with refunds/mandate releases the same day.

10

GMP, what it really tells you

The grey market premium is an unofficial, off-exchange quote for the shares before listing. A rising GMP signals expected listing pop; a fading one, cooling sentiment. It is genuinely useful as a mood gauge, and genuinely unreliable as a promise: quotes vary between dealers, can swing hours before listing, and have zero regulatory standing. DostIpo shows GMP with trend and implied percentage precisely so you can weigh it without over-trusting it.

11

Listing day mechanics

The debut opens with a special pre-open call auction that discovers the opening price, after which normal trading begins. Newly listed counters carry circuit limits capping day-one swings around the base price. Allotted shareholders can sell at open or hold; everyone else can buy on debut, though chasing an euphoric opening print is a classic way to overpay for a stock that settles lower by afternoon.

12

Costs & taxes

Applying itself costs nothing beyond the blocked funds. Once you sell, standard capital-gains rules apply: listed shares held over twelve months fall under long-term gains (12.5% above the annual exemption); shorter holding is short-term at 20%. Brokerage/STT/charges apply on the sell side like any equity trade. Tax specifics change with Finance Acts, confirm current rates before acting.

13

A practical pre-apply checklist

  • Read the RHP's risk factors and objects of the issue, fresh money for growth, or OFS exit?
  • Check restated financials: profit trend, debt/equity, margins, not just revenue headlines.
  • Note promoter dilution and anchor participation.
  • Compare P/E versus listed peers, is the issue priced cheaply for a reason?
  • Watch subscription breadth through the window rather than GMP alone.
  • Bid only what you could comfortably hold if the listing disappoints.

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Last updated: 29 Aug 2026, 21:20 IST