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SME IPO vs mainboard IPO: key differences

By Flock Research · Filings research desk

On SME IPO vs mainboard IPO, both are ways to list a company in India, but they run on different platforms under different rules. An SME IPO lists a small or medium company on the NSE Emerge or BSE SME platform, while a mainboard IPO lists on the main NSE or BSE board. This guide compares SME IPO vs mainboard IPO across the platform, the size cap, eligibility, and who reviews the offer. It is not investment advice.

Definition

SME IPO versus mainboard IPO

are two SEBI listing routes. An SME IPO lists a smaller company on the NSE Emerge or BSE SME platform, with post-issue paid-up capital capped at ₹25 crore and the offer vetted by the exchange. A mainboard IPO lists on the main board, has no such cap, and its DRHP is reviewed by SEBI. Source: SEBI.

What are the main differences?

The two routes differ from eligibility through to who signs off on the offer.

What to checkSME IPOMainboard IPO
Listing platformNSE Emerge or BSE SMEMain NSE or BSE board
Post-issue paid-up capitalUp to ₹25 croreNo upper cap
Offer document reviewed byThe exchange (NSE or BSE)SEBI
Minimum application sizeLarger ticketSmaller retail lot
Market makingMandatory for 3 yearsNot required

₹25 crore

Post-issue paid-up capital cap for the SME platform; a company above it moves to the mainboard route

Source: SEBI

How do eligibility and review differ?

Under SEBI's rules effective 2025-03-04, an SME IPO applicant needs operating profit of at least ₹1 crore in two of the last three financial years and a three-year track record, and the offer document is vetted by the exchange. A mainboard IPO follows the eligibility routes in the SEBI ICDR Regulations, and its DRHP is filed with and reviewed by SEBI, which issues observations before the issue opens. The IPO lock-in rules apply to both, with an added phased promoter lock-in on the SME side.

Which route does a company take?

Size and stage usually decide it. A smaller company that fits under the ₹25 crore post-issue capital cap uses the SME IPO route, then can migrate to the mainboard as it grows. A larger company lists directly on the mainboard. After listing, both must meet the float rules in minimum public shareholding, and both report a quarterly shareholding pattern.

So on SME IPO vs mainboard IPO, the platform sets the size, the review, and the ticket a company lists under. Flock reads disclosure filings and keeps each one dated and linked to its source. What any of it means for your money is your call to make.

Frequently asked questions

What is the difference between an SME IPO and a mainboard IPO?

An SME IPO lists a small or medium company on the NSE Emerge or BSE SME platform, with post-issue paid-up capital capped at ₹25 crore and the offer document vetted by the exchange. A mainboard IPO lists on the main NSE or BSE board, has no such capital cap, and its DRHP is reviewed by SEBI. Source: SEBI.

Who reviews an SME IPO versus a mainboard IPO?

The SME offer document is vetted by the exchange, NSE or BSE. A mainboard IPO's draft red herring prospectus is filed with and reviewed by SEBI, which issues observations before the issue can open. Source: SEBI.

Is the application size different for an SME IPO?

Yes. SME IPOs carry a larger minimum application size than a mainboard IPO's retail lot, which effectively limits them to investors putting in a bigger ticket. The exact lot is set per issue. Source: SEBI, NSE, BSE.

Can an SME IPO company later list on the mainboard?

Yes. An SME can migrate to the mainboard once its post-issue paid-up capital exceeds ₹25 crore and it meets the mainboard eligibility and listing conditions. Source: SEBI.

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Disclosures shown are public regulatory filings. Data may be delayed or incomplete. Smart-money entities may no longer hold positions shown. Not investment advice.

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