Key Quantitative Figures
- Total Issue Size: ₹261.99 crores (revised from originally proposed ₹283.99 crores)
- Securities Issued: 6,72,041 warrants and 28,49,448 Compulsory Convertible Debentures (CCDs) at ₹744 each
- Net Proceeds: ₹261.999 crores (no issue-related expenses disclosed)
- Amount Utilized as of March 31, 2026: ₹245.18 crores
- Unutilized Amount as of March 31, 2026: ₹16.81 crores
Fund Allocation and Utilization
The proceeds from the preferential issue were allocated to three objects with the following utilization status:
1. Expansion of business
- Allocated: ₹123.62 crores
- Utilized: ₹112.34 crores
- Unutilized: ₹11.28 crores
2. Long-Term Working Capital Requirement
- Allocated: ₹83.03 crores
- Utilized: ₹81.49 crores
- Unutilized: ₹1.54 crores
3. General Corporate Purpose
- Allocated: ₹55.34 crores
- Utilized: ₹51.35 crores (including ₹117 spent on bank charges in Q4 FY26)
- Unutilized: ₹3.99 crores
Deployment of Unutilized Proceeds
The unutilized balance of ₹16.81 crores is held in the following fixed deposits and accounts as of March 31, 2026:
- Fixed Deposit with Punjab National Bank (A/c ending 0124): ₹0.800 crore (5.55%, maturing 24-Jan-2027)
- Fixed Deposit with Punjab National Bank (A/c ending 6934): ₹0.10 crore (6.00%, maturing 02-May-2026)
- Fixed Deposit with HDFC Bank (A/c ending 2290): ₹4.500 crores (6.40%, maturing 02-Sep-2027)
- Fixed Deposit with HDFC Bank (A/c ending 1717): ₹4.500 crores (6.40%, maturing 27-Aug-2027)
- Fixed Deposit with Punjab National Bank (A/c ending 0340): ₹12.000 crores (7.45%, maturing 07-Jun-2026)
- Balance in CCD Account (8143002100000340): ₹0.005 crore
- Balance in Convertible Warrant Account (8143002100000331): ₹0.044 crore
- Total including interest: ₹21.949 crores (includes ₹5.139 crore FD interest earned as of March 31, 2026)
Monitoring Agency Findings
ICRA Limited served as the Monitoring Agency and reported:
- No material deviation in utilization from the objects of the issue
- Utilization is in line with revised allocation on a pro rata basis due to under-subscription of CCDs
- All government/statutory approvals related to the objects have been obtained
- No unfavorable events affecting the viability of the objects
- The implementation of all objects is on schedule (24-month completion timeline)
General Corporate Purpose Utilization Breakdown
The ₹51.35 crores utilized under General Corporate Purpose was allocated as follows:
- Professional & Regulatory Expenses: ₹30.45 crores (utilized in Q3 FY2025)
- Regulatory & Other Expenses: ₹16.90 crores (utilized in Q4 FY2025)
- Bank charges: ₹0.0013 crore (utilized in Q1 FY2026)
- Bank charges: ₹0.0236 crore (utilized in Q2 FY2026)
- Statutory Dues: ₹4.00 crores (utilized in Q3 FY2026)
- Bank charges: ₹0.0117 crore (utilized in Q4 FY2026)