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ProspectusDated: June 01, 2021Fixed Price IssuePlease read section 32 of the Companies Act, 2013ABHISHEK INTEGRATIONS LIMITEDOur Company was incorporated as “Abhishek Integrations Limited” at Ahmedabad on November 10, 2017, under the provisions of theCompanies Act, 2013 vide certificate of incorporation issued by Registrar of Companies, Central Registration Centre.CIN: U74999GJ2017PLC099749Registered office: Shop No. 8-Parulnagar Shopping Centre, Nr. Bhuyangdev Cross Road, Sola Road, Ghatlodia,Ahmedabad- 380061 (Gujarat)Website: www.abhishekintegrations.com; E-Mail: abhishekintegrationslimited@gmail.com; Telephone No: 079- 27433369Company Secretary and Compliance Officer: Ms. Hetal Karshanbhai VaghelaPROMOTERS OF THE COMPANY: MR. SANJAY NARBADA DUBEYTHE ISSUEPUBLIC ISSUE OF 990000 EQUITY SHARES OF FACE VALUE OF 10 EACH OF ABHISHEK INTEGRATIONS LIMITED(“ABHISHEK” OR THE “COMPANY” OR THE “ISSUER”) FOR CASH AT A PRICE OF 50 (THE “ISSUE PRICE”) PEREQUITY SHARE (INCLUDING SHARE PREMIUM OF 40 PER EQUITY SHARE) AGGREGATING TO 495.00 LAKH (“THEISSUE”), OF WHICH 54000 EQUITY SHARES OF FACE VALUE OF 10 EACH FOR CASH AT A PRICE OF 50 PER EQUITYSHARE INCLUDING A SHARE PREMIUM OF 40 PER EQUITY SHARE AGGREGATING TO 27.00 LAKH WILL BERESERVED FOR SUBSCRIPTION BY MARKET MAKER TO THE ISSUE (THE “MARKET MAKER RESERVATIONPORTION”). THE ISSUE LESS THE MARKET MAKER RESERVATION PORTION i.e. NET ISSUE OF 936000 EQUITY SHARESOF FACE VALUE OF 10 EACH AT A PRICE OF 50 PER EQUITY SHARE INCLUDING A SHARE PREMIUM OF 40 PEREQUITY SHARE AGGREGATING TO 468.00 LAKH IS HEREIN AFTER REFERRED TO AS THE “NET ISSUE”. THE ISSUEAND THE NET ISSUE WILL CONSTITUTE 32.88% AND 31.09% RESPECTIVELY OF THE POST ISSUE PAID UP EQUITYSHARE CAPITAL OF OUR COMPANY.THIS ISSUE IS BEING IN TERMS OF CHAPTER IX OF THE SEBI (ISSUE OF CAPITAL AND DISCLOSUREREQUIERMENTS) REGULATIONS, 2018 AS AMENDED FROM TIME TO TIME.For further details see “TERMS OF THE ISSUE” beginning on Page no. 169 of this Prospectus.In terms of the SEBI Circular No. CIR/CFD/POLICYCELL/11/2015, dated November 10, 2015 and the all potential investors shall participatein the Issue only through an Application Supported by Blocked Amount (“ASBA”) process providing details about the bank account which willbe blocked by the Self-Certified Syndicate Banks (“SCSBs”) for the same. Further pursuant to SEBI circular bearing no.SEBI/HO/CFD/DIL2/CIR/P/2019/76 dated June 28, 2019, for implementation of Phased II for UPI facility, which is effective from July 01,2019, all potential Bidders (except Anchor Investors) are required to mandatorily utilize the Application Supported by Blocked Amount(“ASBA”) process providing details of their respective ASBA accounts or UPI ID (in case of RIIs), in which the corresponding ApplicationAmounts will be blocked by the SCSBs or under the UPI Mechanism, as applicable. For details, see “ISSUE PROCEDURE” on Page No. 177of this Prospectus.THE FACE VALUE OF THE EQUITY SHARES IS 10 EACH AND THE ISSUE PRICE IS 50. THE ISSUE PRICE IS 5.0 TIMESOF THE FACE VALUE.RISK IN RELATION TO THE FIRST ISSUEThis being the first Public Issue of our Company, there has been no formal market for the securities of our Company. The face value of theshares is 10 per Equity Shares and the Issue price is 5.0 times of the face value. The Issue Price (as determined by our Company in consultationwith the Lead Manager) as stated in the chapter titled on “BASIS FOR ISSUE PRICE” beginning on Page no. 61 of this Prospectus should notbe taken to be indicative of the market price of the Equity Shares after the Equity Shares are listed. No assurance can be given regarding anactive or sustained trading in the equity shares of our Company nor regarding the price at which the Equity Shares will be traded after listing.GENERAL RISKSInvestments in equity and equity-related securities involve a degree of risk and investors should not invest any funds in this Issue unless theycan afford to take the risk of losing their investment. Investors are advised to read the risk factors carefully before taking an investment decisionin this offering. For taking an investment decision, investors must rely on their own examination of our Company and the Issue including therisks involved. The Equity Shares offered in the Issue have neither been recommended nor approved by Securities and Exchange Board of Indianor does Securities and Exchange Board of India guarantee the accuracy or adequacy of this Prospectus. Specific attention of the investors isinvited to the section titled “RISK FACTORS” beginning on Page no. 15 of this Prospectus.ISSUER’S ABSOLUTE RESPONSIBILITYThe Issuer, having made all reasonable inquiries, accepts responsibility for and confirms that this Prospectus contains all information with regardto our Company and the Issue, which is material in the context of the Issue, that the information contained in this Prospectus is true and correctin all material aspects and is not misleading in any material respect, that the opinions and intentions expressed herein are honestly held and thatthere are no other facts, the omission of which makes this Prospectus as a whole or any of such information or the expression of any suchopinions or intentions misleading in any material respect.LISTINGThe Equity Shares offered through this Prospectus are proposed to be listed on EMERGE Platform of National Stock Exchange of India Limited(“NSE EMERGE”), in terms of the Chapter IX of the SEBI (ICDR) Regulations, 2018, as amended from time to time. Our Company hasreceived an In-Principle Approval letter dated May 27, 2021 from National Stock Exchange of India Limited (“NSE”) for using its name in thisoffer document for listing our shares on the EMERGE Platform of National Stock Exchange of India Limited (“NSE EMERGE”) Limited(“NSE”). For the purpose of this Issue, the designated Stock Exchange is the NSE.LEAD MANAGERREGISTRAR TO THE ISSUELINK INTIME INDIA PRIVATE LIMITEDBEELINE BROKING LIMITEDSEBI Registration Number: INR000004058SEBI Registration Number: INM000012546Address: C-101, 1st Floor, 247 Park, Lal Bahadur Shastri Marg,Merchant Banking Division Address: 807, Phoenix Tower, Opp. Vikhroli (West), Mumbai – 400 083, MaharashtraNew Girish Cold Drinks, Near Vijay Cross Roads, Navrangpura, Tel. Number: 91 22 4918 6200Ahmedabad – 380 009Fex No.: (022) 4918 6195Telephone Number: 91 79 4840 5357Email Id: ail.ipo@linkintime.co.inEmail Id: mb@beelinemb.comInvestors Grievance Id: ail.ipo@linkintime.co.inInvestors Grievance Id: ig@beelinebroking.comWebsite: www.linkintime.co.inWebsite: www.beelinebroking.comContact Person: Ms. Shanti GoapalkrishnanContact Person: Mrs. Khushbu ShahCIN: U67190MH1999PTC118368CIN: U51900GJ2014PLC080598ISSUE SCHEDULEISSUE OPENS ON: TUESDAY, JUNE 08, 2021ISSUE CLOSES ON: FRIDAY, JUNE 11, 2021
THIS PAGE HAS BEEN KEPT BLANKPURSUANT TO SCHEDULE VI OFSECURITIES AND EXCHANGE BOARD OF INDIA(ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS)REGULATIONS, 2018.
TABLE OF CONTENTSCONTENTSSECTION I – DEFINITIONS AND ABBREVIATIONSCOMPANY RELATED TERMSISSUE RELATED TERMSTECHNICAL AND INDUSTRY RELATED TERMSCONVENTIONAL AND GENERAL TERMS /ABBREVIATIONSPRESENTATION OF FINANCIAL, INDUSTRY AND MARKET DATAFORWARD LOOKING STATEMENTSSECTION II – SUMMARY OF PROSPECTUSSECTION III – RISK FACTORSSECTION IV – INTRODUCTIONTHE ISSUESUMMARY OF OUR FINANCIAL INFORMATIONSECTION V – GENERAL INFORMATIONSECTION VI – CAPITAL STRUCTURESECTION VII – PARTICULARS OF THE ISSUEOBJECTS OF THE ISSUEBASIS FOR ISSUE PRICESTATEMENT OF POSSIBLE TAX BENEFITSSECTION VIII – ABOUT USINDUSTRY OVERVIEWBUSINESS OVERVIEWKEY INDUSTRY REGULATIONSHISTORY AND CORPORATE STRUCTUREOUR MANAGEMENTOUR PROMOTER AND PROMOTERS GROUPDIVIDEND POLICYSECTION IX – FINANCIAL STATEMENTSRESTATED FINANCIAL INFORMATIONOTHER FINANCIAL INFORMATIONCAPITALIZATION STATEMENTMANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL POSITION ANDRESULTS OF OPERATIONSSECTION X – LEGAL AND OTHER INFORMATIONOUTSTANDING LITIGATIONS AND MATERIAL DEVELOPMENTSGOVERNMENT APPROVALSSECTION XI – INFORMATION WITH RESPECT TO GROUP COMPANIES/ ENTITIESSECTION XII – OTHER REGULATORY AND STATUTORY DISCLOSURESSECTION XIII – ISSUE RELATED INFORMATIONTERMS OF ISSUEISSUE STRUCUTREISSUE PROCEDURERESTRICTION ON FOREIGN OWNERSHIP OF INDIAN SECURITIESDESCRIPTION OF EQUITY SHARES AND TERMS OF THE ARTICLES OFASSOCIATIONSECTION XIV – OTHER INFORMATIONMATERIAL CONTRACTS AND DOCUMENTS FOR INSPECTIONDECLARATIONANNEXURE APAGE 4145146152155157159169175177218221257258259
SECTION I – DEFINITIONS AND ABBREVIATIONSTerm“ABHISHEK”,“ourCompany”, “we”, “us”, “our”,“the Company”, “the IssuerCompany” or “the Issuer”Abhishek Associates or FirmDescriptionAbhishek Integrations Limited, a public limited company, registered under theCompanies Act, 2013 and having its registered situated at office Shop No. 8Parulnagar Shopping Centre, Nr. Bhuyangdev Cross Road, Sola Road, Ghatlodia,Ahmedabad 380061 Gujarat.Abhishek Associates is a proprietorship firm which is taken over by our companyw.e.f. March 1, 2021. The proprietor of Abhishek Associates were Mr. SanjayNarbada Dubey.Our PromoterPromoters’ GroupMr. Sanjay Narbada DubeyCompanies, individuals and entities (other than companies) as defined underRegulation 2(1)(pp) of the SEBI (ICDR) Regulations, 2018 which is provided in thechapter titled “Our Promoters and Promoter’s Group”.COMPANY RELATED TERMSTermArticles/ArticlesAssociation/AOAAudit CommitteeofBoardofDirectors/Board/BODChief Financial Officer (CFO)CMDCompanies ActCompanySecretaryCompany Officer (CS)Depositories ActEDEquity SharesandGroup CompaniesIndian GAAPKey Managerial Personnel /Key Managerial EmployeesMDMOA/Memorandum/Memorandum of AssociationNomination andRemuneration CommitteeNon ResidentsNRIs / Non Resident IndiansRegistered OfficeDescriptionArticles of Association of our Company.The audit committee of the Board of Directors constituted in accordance with Section177 of the Companies Act, 2013. For details refer section titled “OURMANAGEMENT” on Page no. 104 of this prospectus.The Board of Directors of Abhishek Integrations Limited unless otherwise specified.The Chief Financial officer of our Company, being Mr. Ravindra Matvarsingh RawatChairman and Managing DirectorCompanies Act, 1956 and/ or the Companies Act, 2013, as amended from time totime.The Company Secretary of our Company, being Ms. Hetal Karshanbhai VaghelaThe Depositories Act, 1996, as amended from time to timeExecutive DirectorEquity Shares of our Company of Face Value of 10/- each unless otherwisespecified in the context thereofGroup Companies as defined under Regulation 2(1)(t) of the SEBI (ICDR)Regulations, 2018, “Group companies shall include such companies (other than ourPromoters and Subsidiary) with which there were related party transactions asdisclosed in the Restated Financial Statements as covered under the applicableaccounting standards, and as disclosed in “INFORMATION WITH RESPECT TOGROUP COMPANIES” on Page no. 157 of this Prospectus.Generally Accepted Accounting Principles in IndiaThe officer vested with executive power and the officers at the level immediatelybelow the Board of Directors as described in the section titled “OURMANAGEMENT” on Page no. 104 of this Prospectus.Managing DirectorMemorandum of Association of our Company as amended from time to timeThe nomination and remuneration committee of our Board of Directors constitutedin accordance with Section 178 of the Companies Act, 2013. For details refer sectiontitled “OUR MANAGEMENT” on Page no. 104 of this prospectus.A person resident outside India, as defined under FEMAA person resident outside India, as defined under FEMA and who is a citizen of Indiaor a Person of Indian Origin under Foreign Outside India Regulation, 2000.The Registered office of our Company located at Shop No. 8-Parulnagar ShoppingCentre, Nr. Bhuyangdev Cross Road, Sola Road, Ghatlodia, Ahmedabad 380061Gujarat.1
TermRestated Financial StatementsStatutory and Peer ReviewAuditorsDescriptionThe restated financial information of our Company, which comprises the restatedstatement of assets and liabilities, the restated statement of profit and loss the restatedstatement of cash flows for the Financial Years 2020-21, 2019-20 and 2018-19 andthe summary statement of significant accounting policies read together with theannexures and notes thereto and other restated financial information, prepared interms of the requirements of Section 26 of the Companies Act, the SEBI (ICDR)Regulations, 2018 and the Guidance Note on Reports in Company Prospectuses(Revised 2019) issued by the ICAI, as amended from time to time.Registrar of Companies, Ahmedabad.The Stakeholders’ Relationship Committee of our Board of Directors constituted inaccordance with Section 178 of the Companies Act, 2013. For details refer sectiontitled “OUR MANAGEMENT” on Page no. 104 of this prospectus.The Peer Review auditors of our Company, being M/s. Gattani & AssociatesChartered Accountants, Ahmedabad.WTDWhole-Time DirectorROC / Registrar of CompaniesStakeholders’ RelationshipCommitteeISSUE RELATED TERMSTermsAllotmentAllotteeApplicantApplication FormApplication Supported byBlocked Amount / ASBAASBA AccountBankers to our CompanyBankers to the Issue andRefund BankerBasis of AllotmentDepositoryDepository ParticipantDesignated DateDesignated IntermediariesDraft ProspectusEligible NRIEngagement LetterDescriptionIssue of the Equity Shares pursuant to the Issue to the successful applicantsThe successful applicant to whom the Equity Shares are being / have been issuedAny prospective investor who makes an application for Equity Shares in terms ofthis ProspectusThe Form in terms of which the applicant shall apply for the Equity Shares of ourCompanyAn application, whether physical or electronic, used by applicants to make anapplication authorising a SCSB to block the application amount in the ASBAAccount maintained with the SCSB.An account maintained with the SCSB and specified in the application formsubmitted by ASBA applicant for blocking the amount mentioned in the applicationform.Union Bank of India LimitedAxis Bank LimitedGround Floor Manek Plaza Opp Central Plaza, Santacruz East Mumbai- 400098,MaharashtraThe basis on which equity shares will be allotted to successful applicants under theIssue and which is described in the section “ISSUE PROCEDURE - BASIS OFALLOTMENT” on Page no. 216 of this Prospectus.A depository registered with SEBI under the SEBI (Depositories and Participant)Regulations, 1996A Depository Participant as defined under the Depositories Act, 1996The date on which amounts blocked by the SCSBs are transferred from the ASBAAccounts, as the case may be, to the Public Issue Account or the Refund Account,as appropriate, in terms of the Prospectus, following which the Board may AllotEquity Shares to successful Bidders in the Issue.The members of the Syndicate, sub-syndicate/agents, SCSBs, Registered Brokers,CDPs and RTAs, who are categorized to collect Application Forms from theApplicant, in relation to the Issue.The Draft Prospectus dated April 12, 2021 issued in accordance with Section 32 ofthe Companies Act filed with the National Stock Exchange of India Limited underSEBI(ICDR) RegulationsNRIs from jurisdictions outside India where it is not unlawful to make an issue orinvitation under the Issue and in relation to whom the Draft Prospectus constitutesan invitation to subscribe to the Equity Shares Allotted herein.The engagement letter dated March 1, 2021 between our Company and the LM2
TermsIPOIssue / Issue Size / Public IssueIssue Closing dateIssue Opening DateIssue PeriodIssue PriceListing AgreementLM / Lead ManagerMarket MakerNet IssueNon Retail Portion includingQualified Institution Buyers(NRII)NPCIProspectusPublic Issue AccountQualified Institutional Buyers/ QIBsRefund AccountRegistrar / Registrar to theIssueRegulationsRetail Individual Investors orRIIsRetail PortionSCSBSponsor BankDescriptionInitial Public OfferingThe Public Issue of 9,90,000 Equity Shares of 10/- each at 50/- per Equity Shareincluding share premium of 40/- per Equity Share aggregating to 495.00 Lakhby Abhishek Integrations Limited.The date on which the Issue closes for subscription.The date on which the Issue opens for subscription.The periods between the Issue Opening Date and the Issue Closing Date inclusiveof both days and during which prospective Applicants may submit their applicationThe price at which the Equity Shares are being issued by our Company through thisDraft Prospectus, being 50/- (including share premium of 40/- per Equity Share).Unless the context specifies otherwise, this means the Equity Listing Agreement tobe signed between our company and the EMERGE Platform of National StockExchange of India Limited (“NSE EMERGE”).Lead Manager to the Issue, in this case being Beeline Broking Limited.The Market Maker to the Issue, in this case being Nikunj Stock Brokers Limited.The Issue (excluding the Market Maker Reservation Portion) of 9,36,000 EquityShares of 10/- each at 50/- per Equity Share including share premium of 40/per Equity Share aggregating to 468.00 Lakh by Abhishek Integrations Limited.The remaining portion of the Net Offer, after retails portion, being not more than50% of the Net issue which shall be available for allocation to NRIIs in accordancewith the SEBI ICDR Regulations.NPCI, a Reserve Bank of India (RBI) initiative, is an umbrella organization for allretail payments in India. It has been set up with the guidance and support of theReserve Bank of India (RBI) and Indian Banks Association (IBA).The Prospectus, filed with the ROC containing, inter alia, the Issue opening andclosing dates and other information.An Account of the Company under Section 40 of the Companies Act, 2013 wherethe funds shall be transferred by the SCSBs from bank accounts of the ASBAInvestorsThe qualified institutional buyers as defined under Regulation 2(1)(ss) of the SEBIICDR Regulations.Account opened / to be opened with a SEBI Registered Banker to the Issue fromwhich the refunds of the whole or part of the Application Amount, if any, shall bemade.Registrar to the Issue being Link Intime India Private Limited.Unless the context specifies something else, this means the SEBI (Issue of Capitaland Disclosure Requirement) Regulations, 2018.Individual investors (including HUFs applying through their Karta and Eligible NRIBidders) who applies or bids for the Equity Shares of a value of not more than 2,00,000.The portion of the Net Offer being not less than 50% of the Net Equity Shares whichshall be available for allocation to RIIs in accordance with the SEBI ICDRRegulations.A Self Certified Syndicate Bank registered with SEBI under the SEBI (Bankers toan Issue) Regulations, 1994 and offers the facility of ASBA, including blocking ofbank account. A list of all SCSBs is available n.do?doRecognisedFpi yes&intmId 35The Banker to the Offer registered with SEBI and appointed by our Company to actas a conduit between the Stock Exchanges and the NPCI in order to push themandate collect requests and / or payment instructions of the Retail IndividualBidders into the UPI and carry out other responsibilities, in terms of the UPICirculars, in this case being Axis Bank Limited.3
TermsUnderwriterUnderwriting AgreementUPIUPI CircularUPI IDUPI Mandate RequestUPI MechanismUPI PINWilful DefaulterWorking DaysDescriptionUnderwriter to the issue is Beeline Broking Limited.The Agreement entered into between the Underwriter and our Company datedMarch 31, 2021.Unified payment Interface, which is an instant payment mechanism, developed byNPCI.The SEBI circular no. SEBI/HO/CFD/DIL2/CIR/P/2018/138 dated November 1,2018, SEBI circular no. SEBI/HO/CFD/DIL2/CIR/P/2019/50 dated April 3, 2019,SEBI circular no. SEBI/HO/CFD/DIL2/CIR/P/2019/76 dated June 28, 2019, SEBICircular no. SEBI/HO/CFD/DIL2/CIR/P/2019/85 dated July 26, 2019, SEBICircular no. SEBI/HO/CFD/DCR2/CIR/P/2019/133 dated November 8, 2019 andany subsequent circulars or notifications issued by SEBI in this regard.ID created on UPI for single-window mobile payment system developed by theNPCI.A request (intimating the Retail Individual Bidder by way of a notification on theMobile App and by way of a SMS directing the Retail Individual Bidder to suchMobile App) to the Retail Individual Bidder initiated by the Sponsor Bank toauthorize blocking of funds on the Mobile App equivalent to Bid Amount andSubsequent debit of funds in case of Allotment.The bidding mechanism that may be used by a RII to make a Bid in the Offer inaccordance with the UPI Circulars.Password to authenticate UPI transactions.A company or a person categorized as a wilful defaulter by any bank or financialinstitution or consortium thereof, in accordance with the guidelines on wilfuldefaulters issued by the Reserve Bank of India and includes any company whosedirector or promoter is categorized as such.i. Till Application / Issue closing date:All days other than a Saturday, Sunday or a public holiday;ii. Post Application / Issue closing date and till the Listing of Equity Shares:All trading days of stock exchanges excluding Sundays and bank holidays inaccordance with the SEBI circular no. SEBI/HO/CFD/DIL/CIR/P/2016/26 /CFD/DIL2/CIR/P/2018/138 dated November 1, 2018.TECHNICAL AND INDUSTRY RELATED ESICFASFDIGDPGLFGSTDescriptionAirport Authority of IndiaAnnual Maintenance ContractAviation Risk Management OfficeAirport Surveillance RadarAir Traffic ControlBaggage Handling SystemCompound Annual Growth RateCarbon DioxideDoppler Very High Frequency Omni RangeDurable Water RepellentElectronic and MechanicalExternal InputEngineering Procurement and ConstructionEmployee State Insurance CorporationFire Alarm SystemForeign Direct InvestmentGross Domestic ProductGreen Light for FlightGoods and Service Tax4
CRELRORWYSITCSTPWDIWOWTPXLPEDescriptionHigh TensionIndia BPO Promotion SchemeInformation TechnologyKilo VoltsLight Emitting DiodeLocalizerLetter of AcceptanceLiters Per HourLow TensionMicro Small and Medium EnterpriseMonopulse Secondary Surveillance RadarOperation and MaintenanceOk to BoardPrecision Approach Path IndicatorPrivate Equity Venture Capital FundRunway End LightsReverse OsmosisRunwayStandard International Trade ClassificationStandard Training PackagesWind Direction IndicatorWork OrderWater Treatment PlantCross-Linked PolyethyleneCONVENTIONAL AND GENERAL TERMS/ ABBREVIATIONSTermA/cAct or Companies itories ActDepositoryDINDP/ Depository ParticipantDP IDEBIDTAECSEoGMEPSDescriptionAccountCompanies Act, 1956 and/or the Companies Act, 2013, as amended from time totimeAnnual General MeetingApplication Supported by Blocked AmountAccounting Standards issued by the Institute of Chartered Accountants of IndiaAssessment YearBank GuaranteeCompounded Annual Growth RateConfirmation Allocation NoteCentral Depository Services (India) LimitedCorporate Identity NumberCash Reserve RatioNSDL and CDSLThe Depositories Act, 1996 as amended from time to timeA depository registered with SEBI under the Securities and Exchange Board of India(Depositories and Participants) Regulations, 1996, as amended from time to timeDirector’s identification numberA Depository Participant as defined under the Depository Participant Act, 1996Depository Participant’s IdentificationEarnings Before Interest, Depreciation, Tax and AmortizationElectronic Clearing SystemExtra-ordinary General MeetingEarnings Per Share i.e. profit after tax for a fiscal year divided by the weightedaverage outstanding number of equity shares at the end of that fiscal year5
TermFinancial Year/ Fiscal Year/FYFDIFDRFEMAFEMA RegulationsFIIFII RegulationsFIsFIPBESICFVCIGDPGIR NumberGov/ Government/GoIHUFIFRSICSIICAIIndian GAAPI.T. ActINR/ Rs./ Rupees / Ltd.Pvt. Ltd.MCAMerchant BankerMOFMOUNANAVNEFTNOCNR/ Non ResidentsNRE AccountNRINRO AccountNSDLNSENSE EMERGENTAp.a.P/E RatioPANPATDescriptionThe period of twelve months ended March 31 of that particular yearForeign Direct InvestmentFixed Deposit ReceiptForeign Exchange Management Act, 1999, read with rules and regulations thereunder and as amended from time to timeForeign Exchange Management (Transfer or Issue of Security by a Person ResidentOutside India) Regulations, 2000, as amendedForeign Institutional Investor (as defined under SEBI FII (Foreign InstitutionalInvestors) Regulations, 1995, as amended from time to time) registered with SEBIunder applicable laws in IndiaSecurities and Exchange Board of India (Foreign Institutional Investors)Regulations, 1995, as amendedFinancial InstitutionsForeign Investment Promotion BoardEmployees’ State Insurance CorporationForeign Venture Capital Investor registered under the Securities and ExchangeBoard of India (Foreign Venture Capital Investor) Regulations, 2000, as amendedfrom time to timeGross Domestic ProductGeneral Index Registry NumberGovernment of IndiaHindu Undivided FamilyInternational Financial Reporting StandardInstitute of Company Secretaries of IndiaInstitute of Chartered Accountants of IndiaGenerally Accepted Accounting Principles in IndiaIncome Tax Act, 1961, as amended from time to timeIndian Rupees, the legal currency of the Republic of IndiaLimitedPrivate LimitedMinistry of Corporate AffairsMerchant Banker as defined under the Securities and Exchange Board of India(Merchant Bankers) Regulations, 1992 as amendedMinistry of Finance, Government of IndiaMemorandum of UnderstandingNot ApplicableNet Asset ValueNational Electronic Fund TransferNo Objection CertificateNon-ResidentNon-Resident External AccountNon-Resident Indian, is a person resident outside India, as defined under FEMA andthe FEMA RegulationsNon-Resident Ordinary AccountNational Securities Depository LimitedNational Stock Exchange of India LimitedEmerge Platform of National Stock Exchange of India LimitedNet Tangible AssetsPer annumPrice/ Earnings RatioPermanent Account Number allotted under the Income Tax Act, 1961, as amendedfrom time to timeProfit After Tax6
TermPBTPIOPLRRBIRBI ActRoNWRTGSSCRASCRRSCSBsSEBISEBI ActSEBIInsiderTradingRegulationsSEBI ICDR Regulations /ICDR Regulations / SEBIICDR / ICDRSEBI Takeover RegulationsSEBI Rules and RegulationsSec.Securities ActSICASMEStamp ActState GovernmentStock ExchangesSTTTDSTINUINU.S. GAAPVCFsDescriptionProfit Before TaxPerson of Indian OriginPrime Lending RateReserve Bank of IndiaReserve Bank of India Act, 1934, as amended from time to timeReturn on Net WorthReal Time Gross SettlementSecurities Contracts (Regulation) Act, 1956, as amended from time to timeSecurities Contracts (Regulation) Rules, 1957, as amended from time to TimeSelf-Certified Syndicate BanksThe Securities and Exchange Board of India constituted under the SEBI Act, 1992Securities and Exchange Board of India Act 1992, as amended from time to timeSEBI (Prohibition of Insider Trading) Regulations, 1992, as amended from time totime, including instructions and clarifications issued by SEBI from time to timeSecurities and Exchange Board of India (Issue of Capital and DisclosureRequirements) Regulations, 2018, as amended from time to timeSecurities and Exchange Board of India (Substantial Acquisition of Shares andTakeovers) Regulations, 2011, as amended from time to timeSEBI (ICDR) Regulations, 2018, SEBI (Underwriters) Regulations, 1993, asamended, the SEBI (Merchant Bankers) Regulations, 1992, as amended, and any andall other relevant rules, regulations, guidelines, which SEBI may issue from time totime, including instructions and clarifications issued by it from time to timeSectionThe U.S. Securities Act of 1933, as amendedSick Industrial Companies (Special Provisions) Act, 1985, as amended from time totimeSmall and Medium EnterprisesThe Indian Stamp Act, 1899, as amended from time to timeThe Government of a State of IndiaUnless the context requires otherwise, refers to, the National Stock Exchange ofIndia LimitedSecurities Transaction TaxTax Deducted at SourceTax payer Identification NumberUnique Identification NumberGenerally accepted accounting principles in the United States of AmericaVenture capital funds as defined in, and registered with SEBI under, the erstwhileSecurities and Exchange Board of India (Venture Capital Funds) Regulations, 1996,as amended, which have been repealed by the SEBI AIF Regulations.In terms of the SEBI AIF Regulations, a VCF shall continue to be regulated by theSecurities and Exchange Board of India (Venture Capital Funds) Regulations, 1996till the existing fund or scheme managed by the fund is wound up, and such VCFshall not launch any new scheme or increase the targeted corpus of a scheme. SuchVCF may seek re-registration under the SEBI AIF Regulations.7
PRESENTATION OF FINANCIAL, INDUSTRY AND MARKET DATAFINANCIAL DATAUnless stated otherwise, the financial data in the Prospectus is derived from our Restated Financial Statements forfinancial years ended on March 31, 2021; 2020; and 2019 prepared in accordance with Indian GAAP, the Companies Actand restated in accordance with the SEBI (ICDR) Regulations, 2018 which are included in the Prospectus, and set out inthe section titled “RESTATED FINANCIAL INFORMATION” beginning on Page no. 121 of the Prospectus. OurFinancial Year commences on April 1 and ends on March 31 of the following year, so all references to a particularFinancial Year are to the twelve-month period ended March 31 of that year. In the Prospectus, discrepancies in any table,graphs or charts between the total and the sums of the amounts listed are due to rounding-off.There are significant differences between Indian GAAP, IFRS and U.S. GAAP. Our Company has not attempted toexplain those differenc
Please read section 32 of the Companies Act, 2013 ABHISHEK INTEGRATIONS LIMITED Our Company was incorporated as "Abhishek Integrations Limited" at Ahmedabad on November 10, 2017, under the provisions of the . Ahmedabad- 380061 (Gujarat) Website: www.abhishekintegrations.com; E-Mail: abhishekintegrationslimited@gmail.com; Telephone No .
