INSIGHTS

Introduction Regulation 2 (w) of the ICDR Regulations, 2018 defines Initial Public Offer [“IPO”] as an offer of specified securities by an unlisted issuer to the public for subscription and includes an offer for sale of specified securities to the public by any existing holders of such specified securities in an unlisted issuer. In easy words, an Initial Public Offering is the process by which a private company sells its shares to the public for the first time to raise equity