Rights Issue Details

Issue Size: Up to [•] fully paid-up equity shares of face value ₹10.00 each

Issue Price: ₹[•] per share (including share premium of ₹[•] per share)

Total Amount: ₹1,660.1754 crore (₹16,601.754 lakhs)

Ratio: [•] rights equity shares for every [•] fully paid-up equity shares held

Record Date: [•]

Price Multiple: [•] times face value

Objects of Issue

1. Incremental Working Capital Requirements: ₹1,300 crore (₹13,000 lakhs)

  • Estimated deployment: FY2026-27: ₹743.68 lakhs, FY2027-28: ₹556.32 lakhs

2. General Corporate Purposes: [•] (not exceeding 25% of gross proceeds)

Capital Structure

Pre-Issue Capital: 2,76,69,590 equity shares (₹27.6696 crore)

Post-Issue Capital (assuming full subscription): [•] equity shares

Authorized Capital: 10,00,00,000 equity shares (₹100 crore)

Promoter Details

Promoters: Mr. Eswara Rao Nandam (4.32% holding) and Ms. Uma Nandam (8.21% holding)

Promoter Group: Mr. Vishaal Nandam and Polymatech Electronics Limited (12.45% holding)

Total Promoter Holding: 24.98% of pre-issue capital

Promoter Commitment: Promoters and promoter group have confirmed intention to subscribe fully to their rights entitlement without renunciation, making minimum subscription requirements inapplicable

Allotment and Refund Procedures

Rights Equity Shares will be allotted only in dematerialized form and directly credited to the beneficiary account. For resident Eligible Equity Shareholders holding Equity Shares in physical form, with IEPF authority, or in suspense, shares may be credited to a demat suspense account pending receipt of demat account details. Allotment advice and refund orders will be sent directly to applicants by email and by the Registrar. The Company undertakes to complete necessary formalities for listing and commencement of trading within SEBI-prescribed timeframes and make adequate arrangements for refund processing.

Utilization of Issue Proceeds

The Board declares that: (a) All monies received shall be transferred to a separate bank account; (b) Details of all utilized monies shall be disclosed under appropriate separate heads; (c) Details of all unutilized monies shall be disclosed indicating investment form; and (d) Funds may be utilized only after receiving final listing and trading approvals.

Key Intermediaries

Registrar to Issue: MUFG Intime India Private Limited

Banker to Issue: ICICI Bank Limited

Monitoring Agency: Brickwork Ratings India Private Limited

Statutory Auditors: D G M S & Co.

Business Overview

The company operates in semiconductor materials and high-technology manufacturing, including manufacturing of sapphire substrates, processing of silicon carbide and silicon materials, production of precision sapphire components for CMM probe sensors, development of semiconductor processing equipment, and provision of EDA services through subsidiary.

Risk Factors

Key risks include dependence on limited customers and suppliers, working capital intensity, technological obsolescence, and competition from international manufacturers. The company had outstanding trade receivables of ₹1,124.816 crore as of March 2026.

Material Contracts and Documents

Material contracts include Registrar Agreement, Escrow Agreement, and Monitoring Agency Agreement. Material documents include Memorandum and Articles of Association, Certificates of Incorporation, Board resolutions, consents of intermediaries, financial reports, and tax benefit statements.