India IPO Pipeline SEBI Regulatory Filings — October 21, 2026

Routine quarterly IPO proceeds deviation statement filed with Audit Committee review on October 21, 2026; no deviation amount or figures disclosed in provided text, so no directional signal can be assigned

Quarterly auditor certificate on IPO proceeds utilisation filed under exchange undertaking for quarter ended September 30, 2026; no proceeds amounts or deviations disclosed in cover letter, so no directional signal can be assigned

Filing is a Statement of Deviation or Variation, a form that by definition may disclose departures from prospectus-stated use of proceeds, but the enclosed figures were not included in the text provided, so the magnitude of any deviation cannot be verified

Compliance depends on the enclosed auditor certificate, which was not in the provided content; the cover letter alone discloses no allocations, so IPO fund utilisation cannot be confirmed from this filing

Retrieve the BSE-attached Statement of Deviation to confirm whether IPO capital is deployed as committed; clean utilisation with no deviation would support execution credibility for a recently listed company

Obtain the enclosed auditor certificate for the quarter ended September 30, 2026 to validate fund utilisation against the prospectus; an unqualified auditor certification would be a supportive compliance data point

Both filings in this stream are quarterly use-of-proceeds disclosures required under exchange undertakings or SEBI LODR Regulation 32, meaning the stream's current output is governance and compliance monitoring rather than earnings-driven signals; the aggregate investor takeaway is that the real information sits in the attachments, which were not provided, so reliance on this digest alone for fund-deployment conclusions is insufficient

Review the attached statement for any variance between actual and prospectus-stated IPO proceeds deployment; reviewed by Audit Committee October 21, 2026 with the quarter ended September 30, 2026 as the reporting period

Confirm the statutory auditor's certification of IPO proceeds utilisation for the quarter ended September 30, 2026, filed October 21, 2026 under an exchange undertaking; check for any qualification or deviation language

Track the subsequent quarter's Statement of Deviation to detect whether any identified deviation persists or is corrected, as repeated deviations would be a stronger governance signal

Monitor the subsequent quarterly certificate for consistency with the September 2026 quarter and for any change in auditor qualification language