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BSE SME Eligibility Criteria

BSE SME Eligibility Criteria

Comprehensive listing requirements based on ICDR Regulations and Exchange norms for the BSE SME Platform.

01. Core Financial Eligibility

Primary financial benchmarks required for BSE SME listing.

Post-Issue Capital

₹25 Cr

Post-issue paid-up capital must not exceed this amount.

Min Net Worth

₹1 Cr

For each of the two preceding full financial years.

Tangible Assets

₹3 Cr

Net tangible assets in the last preceding financial year.

Leverage Ratio

3:1

Total debt to equity ratio should not exceed 3:1 limit.

Company Incorporation & Conversion Note:

Must be incorporated under Companies Act, 2013/1956. For converted entities (Proprietorship/LLP/Partnership), the predecessor must have maintained a net worth of ₹1 Cr for the 2 preceding years.

02. Track Record & Performance

Operational history and earnings requirements.

Operational History

  • 1

    Minimum 3 years operational track record (including tenure of predecessor entities converted into company).

  • 2

    Must have completed at least one full financial year of operations after incorporation with audited results.

  • 3

    Financials must comply with Schedule III of Companies Act, 2013 and be certified by ICAI Peer Review auditor.

Profitability (EBIDT)

The company (or predecessor) must have generated an operating profit (EBIDT) of at least:

₹1.00 Cr+

In 2 of 3 latest years

Positive

In year immediately preceding

Alternative Route

Where the company does not meet the 3-year track record, the project must be appraised and funded by:

  • NABARD / SIDBI
  • Scheduled Banks
  • Financial Institutions
Even in this case, 1 full financial year of operation + audited results are mandatory.

03. Disciplinary Action & Defaults

Mandatory clean-slate requirements for promoters and directors.

Restricted Entities

  • No disciplinary action taken by any Stock Exchange against promoters.
  • No promoter/director as a 'Wilful Defaulter' or 'Fraudulent Borrower'.
  • No classification as a 'Fugitive Economic Offender'.
  • No debarment by SEBI from accessing capital markets.

Default Compliance

The company, promoters and subsidiaries must have NO pending defaults in payment of interest or principal to:

Debenture HoldersBond HoldersFixed Deposit Holders

Insolvency Status

Must not be referred to NCLT under IBC and no winding-up petition admitted by court.

OFS Restrictions

OFS Component CapMax 20%
Per Shareholder ExitMax 50%

OFS calculation based on total issue size and pre-issue shareholding.

Use of IPO Proceeds

GCP Limit15% or ₹10 Cr

Whichever is lower of the amount raised.

Aggregate GCP + UnidentifiedMax 25%

Total cap on flexible fund usage.

Prohibition

Funds cannot be used for repayment of loans from promoters or related parties.

Special Criteria for Businesses

A. Broking Companies

Path 1: Mid-tier

₹5 Cr NW + ₹5 Cr PBT (2 of 3 years)

Path 2: Large-tier

₹25 Cr Net Worth (3 of 5 years)

Min post-issue capital: ₹3 Cr. Net tangible assets: ₹3 Cr.

B. Micro Finance (MFI)

  • Minimum AUM

    ₹100 Crores+

  • Client Base

    10,000+ Active Clients

  • Must NOT have accepted or held any public deposits.

Additional Compliance Terms

Shareholding & Lock-in

Promoter Contribution: Min 20% (MPC) locked for 3 years; excess released in 2 phases - 50% after Year 1, 50% after Year 2.

Non-Promoter Capital: Subject to 6 months lock-in post allotment.

Demat Form: 100% of promoter holding must be in dematerialised form.

Listing Operations

Market Maker: Official appointment mandatory for at least 3 years post-listing.

Underwriting: 100% underwritten issue; Banker min 15% from own account.

Monitoring Agency: Mandatory if issue size exceeds ₹50 Crores.

Procedural Norms

Name Change: If name changed in last year, 50% revenue must come from activity in new name.

Convertibles: No outstanding convertible securities (excl. ESOPs) allowed at time of filing.

Cooling-Off: 6 months gap required after any withdrawal/rejection of issue.

DRHP Review: 21-day public review mandate with QR code for access.

Fin. Arrangement: Firm resource proof for 75% of project cost (excl. IPO).

Min Allottees

200 Investors

At the time of allotment

Min Application

₹2.00 Lakhs+

Minimum lot size requirement

Public Float

25% Shares

Minimum post-issue shareholding

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