All Posts

A practical IPO internal financial controls checklist for Indian issuers covering pre-DRHP financial close, reconciliations, KPI governance, related parties, restated financials and remediation.

CBDT changed the ordinary AY 2026-27 Form 3CB-3CD due date from 30 September to 21 October 2026 and the related audited ITR date from 31 October to 21 November.

Comparable company analysis in India: learn EV/EBITDA, peer selection, normalised EBITDA, EV-to-equity bridge and common trading-comps valuation mistakes.

A practical 2026 guide to purchase price allocation under Ind AS 103 in India, covering acquisition-date fair values, identifiable intangible assets, goodwill, valuation methods, deferred-tax interaction, common PPA mistakes and a transaction-team checklist.

A practical 2026 guide to WACC in DCF valuation in India, including formula, cost of equity and debt, capital-structure weights, terminal value, sensitivity analysis and common mistakes.

How related party transactions affect IPO restated financials, group-company identification and DRHP due diligence in India, with a practical 2026 checklist.

A practical 2026 guide to Objects of Issue in an Indian IPO—SEBI ICDR framework, use-of-funds support, debt repayment, capex, working capital, GCP and DRHP diligence.

Private company valuation in India depends on purpose. Learn DCF, multiples, Companies Act registered-valuer rules, FEMA pricing and a practical 2026 transaction checklist.

Quality of earnings financial due diligence India explained: normalized EBITDA, revenue quality, cash conversion, net debt, working-capital normalization, red flags and a practical CA-led transaction checklist.

IPO KPI disclosures India 2026 explained: SEBI industry standards, definitions, certification, reconciliations, governance, DRHP evidence and a practical CFO checklist.

Restated financial statements for IPO in India explained: SEBI ICDR framework, three-year and stub-period presentation, common adjustments, reconciliations and a practical CFO checklist.

Drawing power calculation for cash credit explained with stock, receivables, margins, ageing, RBI prudential context, worked example and a monthly DP reconciliation checklist.

CMA data for bank loan explained: what lenders analyse, financial statements, projections, working-capital assessment, ratios, documents and common errors. Includes RBI and bank-source context.

DSCR ratio for bank loan India explained with formula, worked calculation, RBI context, lender benchmarks, stress tests and a credit-appraisal checklist for 2026.

Business valuation methods in India explained: DCF, comparable-company multiples, enterprise vs equity value, WACC, terminal value, worked example, regulatory context and a CFO checklist.

A practical IPO readiness checklist for Indian companies covering restated financials, DRHP evidence, KPIs, capital structure, controls, tax, working capital and diligence preparation under the current SEBI framework.

A practical bank due diligence checklist for business loans covering financial statements, CMA data, working capital, cash flow, DSCR/ISCR, stock and receivables, covenants, documents and credit red flags.

Can Section 9 IBC be filed against a corporate guarantor for operational debt? NCLT Kochi’s 2026 Inditrade ruling explains when it can, the Section 7 distinction, and key creditor and guarantor checks.

Section 40A(2)(b) specified persons explained for AY 2026-27: relatives, directors, partners, connected concerns, the 20% substantial-interest test and Clause 23 reporting.

Rule 88D of CGST Rules explained: GSTR-2B vs GSTR-3B ITC mismatch, DRC-01C response, seven-day timeline, filing block, interest and reconciliation checklist.