This document outlines the eligibility criteria, process, and regulations for companies seeking to list securities on the SME exchange in India. Key points include: - To be eligible, a company must have a minimum net worth and tangible assets, distributable profits for the last two of three years, and a post-issue paid up capital of at least Rs. 3 crore. - The process involves pre-IPO restructuring, preparing offering documents, due diligence, and listing compliance. The issue must be 100% underwritten by the merchant banker. - Regulations are less stringent than for the main board, with no minimum application value or requirements to file certain documents with SEBI. Companies can migrate