Moneyview Limited

The section discusses the macroeconomic tailwinds in India, including projected GDP growth and the expansion of the middle-income segment. Key drivers include rising private consumption, urbanization, and deepening digital penetration. This growth is fueling the emergence of a 'Middle India' consumer class who are increasingly engaging with formal and digital financial services. The retail lending market is expected to expand significantly, particularly in unsecured loans, driven by digital credit products.

India's economic growth is supported by two main structural engines: the expansion of credit and rising private consumption. Private Final Consumption Expenditure (PFCE) is a major component of the economy, contributing about 62% of GDP as of FY2026 provisional estimates. Private consumption is growing faster than GDP, with PFCE registering a robust CAGR between FY2021 and FY2026. This growth is further fueled by a shift in consumer spending towards discretionary categories, and a steady expansion in household credit is enabling higher consumption across various needs.

India's economic growth is being driven by several macroeconomic factors, including a growing young working population and increasing urbanization, which are fueling demand for retail and consumer loans. Rising incomes are expanding the middle-income segment, particularly in Tier 2+ cities, supported by infrastructure development. Furthermore, the increasing digital penetration across the country is reshaping consumer habits, pushing a shift from offline to online channels across various consumer sectors. This digital transformation is expanding the market for online consumer internet platforms significantly.

The financial inclusion in India is being significantly supported by growing consumption and digital adoption, which are fostering broad-based financial services. This momentum is accelerated by foundational public digital infrastructure like UPI and Aadhaar-enabled eKYC, which have reduced transaction frictions. Furthermore, the credit landscape is expanding rapidly, with retail loan sanctions projected to nearly double by FY2031P, driven by rising consumer aspirations and easier access to credit. Digital lending models and regulatory guardrails are enabling lenders to serve previously excluded segments, leading to a shift towards more diverse and inclusive credit ecosystems.

The digital lending landscape in India is being reshaped by Lending Service Provider (LSP)-led models, AI-driven underwriting, and supportive regulations, which enable faster, more transparent credit journeys. Digital platforms are developing full-stack credit models that integrate various functions from origination to repayment. These digital shifts are supported by government initiatives like India Stack and the Jan Dhan Yojana, which have built a digital foundation for financial services. Key drivers for growth include rising consumer demand for unsecured credit, the ability of digital lenders to assess creditworthiness using alternative data, and regulatory guardrails that are fostering a more inclusive credit ecosystem.

The text discusses the evolution of digital underwriting models, hyper-personalization, and the regulatory landscape in India's digital lending sector. Digital underwriting uses AI/ML for credit risk assessment, while digital lenders offer highly customizable loan products. Regulatory initiatives from the RBI, such as the Default Loss Guarantee (DLG) framework and data protection directions, are creating a clearer operating environment. Furthermore, digital platforms are integrating into full-stack financial ecosystems, using lending as a gateway to cross-sell complementary products like insurance and investment.

The text describes how credit players leverage data-driven models and infrastructure to diversify and achieve sustainable growth by integrating various financial products. Key strategies include using alternative data for holistic risk assessment, embedding insurance within lending journeys, offering flexible distribution models, and achieving capital-light, high-ROI expansion. The market analysis highlights significant growth in the retail credit sector, driven by rising household incomes and digital adoption, which is expanding the borrower base and creating opportunities for cross-selling various financial products.

The retail credit market in India has shifted due to increased consumption, digital penetration, and easier access to formal credit, accelerating the adoption of unsecured credit products like personal loans. This evolution has led to the rise of full-stack digital lending platforms that integrate technology for acquisition and underwriting with traditional balance-sheet capabilities. These platforms require strong execution across the entire credit lifecycle, including sourcing, underwriting, disbursal, and collections. Moneyview competes with various digital platforms and listed NBFCs, while the broader ecosystem includes listed incumbents and global peers.

This section primarily presents a table detailing the Profit Before Tax (PBT) and year-on-year growth for Moneyview Limited against various digital lending platform peers. The data compares Moneyview's performance in FY2025 against others in the same peer set. The text also includes important notes regarding the data sources, including the Redseer Report, and clarifies the fiscal year definitions used in the document.

The company operates as a consumer-focused, digital-only, credit-led financial services platform targeting Middle India customers. It provides access to a full suite of financial products through a network of Financial Partners, including its NBFC subsidiary. The platform emphasizes a consumer-first approach by delivering personalized financial products via a convenient digital experience. The company leverages technology and data to deliver tailor-made solutions, ensuring a seamless digital journey for users and enabling market expansion for its partners.

The company serves as a credit-led digital financial services platform, targeting the emerging 'Middle India' consumer class. This class is characterized by digital savviness, growing purchasing power, and deeper engagement with formal and digital services. The platform offers frictionless access to credit tailored to these users. The business model involves partnering with financial institutions to provide personal loans, which are disbursed through either platform partners or the company's own NBFC subsidiary. Revenue generation differs based on the channel used for loan facilitation.

The issuer's competitive strengths revolve around a self-reinforcing flywheel that drives sustainable growth through user engagement and monetization. Growth is fueled by acquiring new users, which is then leveraged to generate revenue through financial products via a seamless digital experience. The business model emphasizes user satisfaction to encourage repeat usage and organic growth through referrals. Furthermore, the company employs a data-driven approach using AI/ML models on extensive data sources to segment users and assess risk beyond traditional credit bureau scores, allowing for tailored loan products.

The company leverages in-house user data and segmentation models to differentiate credit risk among borrowers with similar bureau credit profiles, allowing for tailored loan offerings with customized ticket sizes and tenures. The platform utilizes real-time data and advanced analytics to monitor loan pool performance and proactively adjust risk parameters in response to macroeconomic trends. The company has shown a reduction in annualised losses despite industry-wide delinquency increases, and its technology stack includes in-house developed platforms, flexible architecture, deep API integrations, and robust AI/ML capabilities for credit evaluation and collections. Furthermore, the company operates a capital-light model supported by partnerships with financial institutions and a diversified funding base.

The company's competitive strengths are built on a complementary structure where a large, engaged user base enhances data depth, data-driven underwriting supports disciplined credit outcomes, a capital-light platform structure improves capital efficiency, and experienced management ensures prudent execution. The business model has shown sustained growth and improving profitability, evidenced by significant increases in disbursals and profit. Growth strategies focus on expanding the registered user base, increasing user monetization, broadening the product suite, and deepening the financial partner ecosystem. Furthermore, the company plans to heavily invest in AI to improve operational efficiencies and drive income growth alongside cost efficiency to enhance profitability.

The company operates a digital financial services platform offering a wide range of financial products structured across four core categories: Borrow, Transact, Invest, and Protect. The platform aims to provide users with a convenient, one-stop solution for managing their financial lives through an integrated digital experience. Key product offerings include personal loans, earned wage access, secured loans like home loans, credit cards, digital gold, fixed deposits, insurance, and unified payments. The company is focused on strengthening funding efficiency and improving credit ratings to reduce the cost of capital and support sustainable profit growth.

The issuer offers several financial products and services through its platform. These include Digital Gold for saving and investing, Fixed Deposits for low-risk savings, insurance coverage for general and motor insurance, and a Unified Payment Interface for various payments. The company also provides user engagement tools like a Credit Score Tracker and a Money Manager. Furthermore, the issuer has a material subsidiary, Whizdm Finance Private Limited, which operates as an NBFC providing unsecured loans.

The company originates loans on its balance sheet and earns net interest margin from these loans. The company operates a technology-led platform built on a cloud-native, modular, and microservices-based architecture, leveraging APIs for real-time connectivity and advanced analytics, AI, and ML for personalized user experiences. The infrastructure is developed and maintained in-house, with a significant portion of employees in technology and data roles. The company emphasizes strong data privacy and security through structured policies, technical controls, and governance mechanisms to protect sensitive data. The business relies on formal agreements with various stakeholders, including Financial Partners, users, and vendors.

The company details its workforce composition, noting that as of June 30, 2026, the total workforce included 1,933 personnel, with women comprising 35.64% of the workforce. The average age of permanent employees was 32 years as of the same date. The company emphasizes various employee engagement initiatives, including an ESOP and quarterly rewards, and incorporates ESG considerations into its business operations. Furthermore, the company highlights its efforts in improving access to financial services across various geographic areas and details its Corporate Social Responsibility (CSR) expenditures.

This section outlines various regulations, laws, and policies applicable to the company and its subsidiaries in India, primarily concerning Non-Banking Financial Companies (NBFCs). It details requirements from the Reserve Bank of India (RBI) regarding licensing, reserve funds, capital adequacy, asset classification, and governance. Specific regulations cover aspects like NBFC definitions, scale-based regulations, prudential norms for capital, asset classification for various asset types, liquidity requirements, financial statement disclosures, and corporate governance standards for directors and committees.

This section details various regulatory directions and guidelines issued by the Reserve Bank of India (RBI) concerning Non-Banking Financial Companies (NBFCs). It covers requirements related to changes in management, the appointment of a Chief Compliance Officer (CCO), various business conduct directions, fair practices codes, rules on interest rates, penalties, advertising, and the engagement of various agents. Furthermore, it outlines rules for fraud risk management, concentration risk management, internal audit functions, outsourcing of services, and securitization transactions.

This section details various regulatory directions and guidelines issued by the Reserve Bank of India (RBI) concerning different aspects of NBFC operations, including credit risk, asset resolution, Know Your Customer (KYC), and IT governance. It covers rules for handling stressed assets, digital lending, customer identification, and financial fraud prevention. Furthermore, it outlines requirements for reporting, record preservation under the Prevention of Money Laundering Act (PMLA), and guidelines related to the Unified Payments Interface (UPI).

The section details various Indian laws and regulations that govern the operations of the company, covering insurance, information technology, foreign investment, labour, intellectual property, and tax matters. It outlines requirements related to corporate agents, data protection, and compliance with various labour codes. Furthermore, it lists applicable tax laws and mandates general compliance with all applicable statutes for daily operations.

The company began as Whizdm Innovations Private Limited on August 11, 2014, and subsequently underwent several name and conversion changes. The company transitioned to Moneyview Private Limited on May 15, 2025, and later to Moneyview Limited upon conversion to a public limited company on May 30, 2025. Key product launches included Money Manager in 2014 and personal loan products in Fiscal 2018. The company expanded its product portfolio significantly in Fiscal 2025 to include insurance, home loans, credit cards, digital gold, and various digital services. The company also had several amendments to its Memorandum of Association regarding share capital and the scope of business, including changes related to insurance business and the issuance of various share series.

The company underwent several significant corporate changes, including name changes and a conversion from a private to a public limited company. Key amendments detail changes to the Memorandum of Association and the authorized share capital structure. The company has a history of receiving various industry awards and recognitions. Furthermore, the company has entered into various agreements with investors and has acquired certain entities, such as Zeo Fin Technology Private Limited.

This section details various corporate transactions undertaken prior to the Draft Red Herring Prospectus, including the acquisition of Zeo and subsequent agreements, the conversion of the company into a public limited company, and secondary transfers between promoters. It also mentions the allotment of equity shares to the Moneyview Employees Trust in anticipation of employee participation post-listing. Furthermore, the text outlines the current corporate structure, noting that the company currently has no holding company, joint venture, or associate, but it does have two wholly-owned subsidiaries.

The definitions section identifies Moneyview Limited as the Issuer, a public limited company incorporated under the Companies Act, 2013. The registered and corporate office is located in Bangalore, Karnataka. The section details various terms related to the offer process, including definitions for different types of shareholders, various committees, and the process for allotment of equity shares. It also specifies the Lead Managers involved in the offer.

The section details various terms related to the process of an offer, including agreements, participants, and various types of bidders. It outlines agreements such as the Cash Escrow and Sponsor Bank Agreement and the Offer Agreement, which define the roles of different parties in the transaction. It specifies different types of bidders like Retail Individual Bidders, Non-Institutional Bidders, and QIBs, along with the various portions of the offer allocated to them. Furthermore, it defines mechanisms like the UPI Mechanism and the relevant SEBI circulars governing the process.

This section primarily defines various working days and time periods relevant to the financial instruments and transactions described in the prospectus. It specifies different definitions for 'Working Day' depending on whether the reference is to price band announcements or bid/offer periods, and for the time between bid/offer closing and listing of equity shares on stock exchanges. It also lists numerous technical and industry terms related to finance, technology, and regulatory bodies.

This section primarily lists various regulatory frameworks, including SEBI regulations, relevant to the issuance, and definitions for terms like 'India', 'U.S.', and various financial concepts. It details conventions regarding the use of currency and time periods. It also outlines the sources for financial data and provides important disclaimers regarding the reliance on such information, particularly concerning differences between Indian accounting standards (Ind AS) and other standards like IFRS or U.S. GAAP. Furthermore, it includes notices regarding the eligibility of investors from the United States and the European Economic Area (EEA).

The document discusses various disclaimers related to the offer of Equity Shares, including risks to investors and restrictions on who can invest. It specifies that the offer is made under an exemption from prohibitions on public offers of Equity Shares in the United Kingdom. Furthermore, it outlines conditions under which offers can be made and clarifies the relationship between the company, selling shareholders, and lead managers regarding information updates.

This section details the corporate identity, including the Company Registration Number and the address of the Registrar of Companies. It also lists the Board of Directors, including their names, designations, and DINs, as of the filing date. Furthermore, it provides contact details for the Company Secretary and Compliance Officer. The section also lists various Book Running Lead Managers (BRLMs), the Registrar to the Offer, Legal Counsel, Statutory Auditors, and various Bankers to the Offer and Sponsor Banks.

This section details various entities involved in the process of submitting bids and applications for the offer, including Syndicate Banks, Registered Brokers, RTAs, and CDPs. It outlines specific requirements and lists regarding which entities can submit bid forms depending on the mechanism used. Furthermore, it specifies that no credit agency has been appointed for grading the offer, and CARE Ratings Limited has been appointed as the Monitoring Agency for monitoring the utilization of gross proceeds. The section also covers various filing procedures and the process for determining the offer price through a Book Building Process.

This section details the authorized and issued share capital structure of the company as of the Draft Red Herring Prospectus date, including various classes of equity and preference shares. It also provides a comprehensive history of equity share allotments and buybacks, showing numerous transactions spanning from 2014 to 2026. The history includes initial subscriptions, rights issues, bonus issues, employee stock option exercises, and various private placements and allotments to different entities. The section also outlines procedures related to the offer, such as board resolutions and shareholder consents for the transfer of shares.

This section details various allotments and buy-backs of equity shares across different series and conversions, including transactions involving various entities. It also provides information on the history of promoter shareholding build-up, noting that promoters currently hold 19.55% of the issued, subscribed, and paid-up equity share capital on a fully diluted basis. Furthermore, it confirms that none of the equity shares held by the promoters are currently pledged or otherwise encumbered.

This section details various transactions involving the allotment and transfer of equity shares across different dates, including gifts, buybacks, bonus issues, and conversions of different classes of preference shares. It outlines the percentage of pre-offer and post-offer share capital for these transactions. Furthermore, it discusses the requirements for minimum promoters' contribution and the lock-in period for equity shares held by promoters and specified shareholders.

This section details various aspects of the company's capital structure, including provisions for locking-in equity shares allotted to anchor investors, information on promoter and promoter group shareholdings, and various shareholding patterns as of the date of the Draft Red Herring Prospectus. It also outlines restrictions on the sale or purchase of equity shares by promoters and their group during the preceding six months. Furthermore, the text provides extensive data on the shareholding pattern of major shareholders, including figures from different time periods, and details regarding an employee stock option scheme.

The provided section details various aspects related to employee stock option schemes, including compliance certifications and the details of securities acquisitions by promoters and selling shareholders. It outlines the number of options outstanding and granted across different fiscal years, along with details on employee-wise grants. Furthermore, it lists numerous transactions involving various shareholders, including bonus issues, gift equity, and allotments resulting from the conversion of various classes of preference shares into equity shares.

This section details the pre-offer and post-offer shareholding structure, listing various shareholders and their equity holdings. It provides a breakdown of shareholding percentages at the lower and upper ends of the price band. The text also includes several clauses regarding the relationship of certain entities with the company, restrictions on financing arrangements, and commitments regarding the future alteration of the capital structure.

The Offer involves a Fresh Issue of Equity Shares and an Offer for Sale of Equity Shares. The Company proposes to use the net proceeds from the Fresh Issue for various objects, including investment in loan disbursals, investment in its Material Subsidiary, and general corporate purposes. The utilization plan details the deployment of these funds across different fiscal years, with provisions for potential adjustments based on economic conditions or other factors. Furthermore, the company intends to use any surplus funds towards general corporate purposes, subject to a limit of 25% of the gross proceeds.

The section details the cost-sharing arrangements for the Offer, stipulating that costs and expenses incurred directly with respect to the Offer shall be shared between the Company and the Selling Shareholders on a pro rata basis based on the number of equity shares issued and offered. The Company agrees to advance costs, which will be reimbursed by the Selling Shareholders based on their portion of offered shares, subject to certain conditions. Furthermore, provisions are made regarding the withdrawal or abandonment of the Offer, which dictates how expenses are borne by the Company and Selling Shareholders based on the proposed issue size.

This section details various quantitative factors used for calculating the Offer Price, including historical earnings per equity share (EPS), Price/Earning (P/E) ratios, Return on Net Worth (RoNW), and Net Asset Value (NAV). It also presents a comparison of the company's accounting ratios against industry peers and lists Key Performance Indicators (KPIs) used to analyze business performance. The company commits to continue disclosing these KPIs periodically after listing.

The provided text compares the company's Key Performance Indicators (KPIs) against a selected peer group of listed Indian companies operating in the digital financial services ecosystem. The peer group includes companies like OnEMI Technology Solutions Limited, PB Fintech Limited, One97 Communications Limited, Bajaj Finance Limited, and SBI Cards and Payments Services Limited. The comparison covers various metrics such as Registered Users, Monetized Users, Loan Disbursals, Managed AUM, Total Income, Profit Before Tax (PBT), Profit After Tax (PAT), Net Worth, and Return on Net Worth across different time periods.

The company has not made any additions or dispositions to its business during the three-month periods ending June 30, 2026, June 30, 2025, and Fiscal Years 2026, 2025, and 2024, with the exception of the Zeo Acquisition completed in Fiscal 2025. The document details various primary transactions involving the allotment of equity shares through different means, including conversions of various classes of CCPS, private placements, and other issuances.

This section details various allotments of equity shares pursuant to different conversion events, including Series C2 CCPS, Series C3 CCPS, and Series D2 CCPS. It lists the number of shares allotted to various entities such as TI JPNIN Holdco, Accel India IV (Mauritius), Accel Growth IV Holdings (Mauritius), Ribbit Capital, NLI Strategic Venture Investment Limited, Internet Fund III Pte. Ltd., DI Investment LLC, and others. The section also mentions the computation of Weighted Average Cost of Acquisition (WACA) for primary transactions and notes that certain shares issued under an ESOP plan were excluded from the WACA computation.

This section details the special tax benefits available to Moneyview Limited and its shareholders under the Income-tax Act, 2025, applicable for the Tax Year 2026-27. It outlines provisions related to deductions for employee costs and dividends received from other companies. Furthermore, it clarifies that there are no special tax benefits available to shareholders for investing in the company's shares. The document also covers special tax benefits under Indirect Tax Laws, which are noted as not being available to the company or its shareholders.

This section details the special tax benefits available to the Material Subsidiary under various Indian tax laws. It outlines provisions related to the Income-tax Act, 2025, which includes a lower corporate tax rate option, and separately addresses the status under the Indirect Tax Laws. The benefits mentioned are contingent upon the Material Subsidiary fulfilling prescribed conditions under the relevant laws, and the statement is not exhaustive. Furthermore, the benefits are subject to various limitations and dependencies as defined by the tax laws.

This section details the capital structure of two entities, Moneyview Limited and Zeo Fin Technology Private Limited, as of the date of the Red Herring Prospectus. It provides a breakdown of the issued, subscribed, and paid-up equity shares for both companies. Furthermore, it presents key financial indicators, including Net Worth, Revenue from operations, Profit/(loss), Basic and Diluted per Equity Share, and NAV per share, for three different periods: the three months ended June 30, 2026, June 30, 2025, and for the Fiscal years 2026 and 2025.

This section details the directorships, key personnel, and governance structure of the company. It lists various directors, including Independent Directors, along with their terms and associations with the company. It also outlines the remuneration structure for the Managing Director and Chief Executive Officer, Puneet Agarwal, including compensation received in Fiscal 2026. Furthermore, the text covers various provisions related to director appointments, interest declarations, borrowing powers, and the constitution of various Board committees.

This section details the terms of reference for various committees within the company, including the Audit Committee, Nomination and Remuneration Committee, Stakeholders’ Relationship Committee, and the Risk Management Committee. It outlines the specific powers and responsibilities of each committee concerning financial reporting, director appointments, shareholder grievances, and risk management, ensuring compliance with relevant laws and regulations.

This section primarily details the governance structure of the company, including the roles and responsibilities of the Risk Management Committee and the Corporate Social Responsibility Committee. It outlines the composition and functions of these committees, as well as providing information on Key Managerial Personnel (KMP) and Senior Management Personnel (SMP). The text also covers various aspects related to director relationships, bonus/profit-sharing plans, shareholding of KMP/SMPs, service contracts, and contingent/deferred compensation.

This section details information regarding the company's promoters, key managerial personnel, and related party interests. It specifies the number of equity shares held by the promoters and outlines various disclosures concerning the changes in management personnel over the last three years. Furthermore, it clarifies the interest of promoters in the company, the nature of transactions with the promoter group, and restrictions on payments or benefits to promoters. The text also mentions the entities that constitute the promoter group and the history of the Agarwal Family Trust.

This section details the process of the Independent Auditor's Examination Report on the restated consolidated summary statements of Moneyview Limited and its subsidiaries. It outlines the scope of the examination, the standards under which the financial statements were prepared, and the responsibilities of both the management and the auditors. The examination relied on various audited financial statements and included specific modifications and qualifications related to the maintenance of books of account and audit trails across different periods.

The provided text details the reliance placed on various audit reports from other auditors for financial statements, including adjustments made for changes in accounting policies and material errors. It confirms that the restated consolidated summary statements have been prepared to reflect the same accounting treatment as per the established policies. The text also outlines the scope of the audit, noting that no financial statements have been audited for periods subsequent to June 30, 2026.

This section provides a summary of changes in equity and cash flows for Moneyview Limited across different periods. The data includes movements in various equity components, profit figures, and detailed cash flows from operating, investing, and financing activities. The statements are prepared in accordance with Indian Accounting Standards (Ind AS) and detail the accounting policies applied.

This section details various accounting policies related to the financial statements, including the recognition and measurement of assets, liabilities, and financial instruments. It covers aspects such as the treatment of business combinations, functional currency, estimates and judgments, current versus non-current classification, revenue recognition, property, plant, and equipment, intangible assets, finance costs, fair value measurement, financial instruments, and employee benefits. Specific policies are outlined for how different items are accounted for, including impairment testing, amortization methods, and the classification of various financial instruments.

This section details various accounting policies of the Group, covering aspects such as defined benefit gratuity plans, leases, taxation, provisions, and share-based payments. It outlines the recognition and measurement principles for different financial statement line items and contingent liabilities. The policies also cover management judgments and estimates used in preparing the restated consolidated summary statements, including impairment testing and the recognition of deferred tax assets and liabilities.

This section details the carrying values for Property, plant and equipment, Right of Use assets, Goodwill, and other intangible assets over several fiscal periods, including additions and depreciation charges. It also provides information on Trade receivables, categorized by their credit quality, and details various financial provisions and liens related to deposits and loans.

This section details the restated consolidated summary statements for Moneyview Limited across various dates, covering cash balances, loans, financial assets, current liabilities, deferred tax assets and liabilities, and the structure of the equity share capital. It provides historical data for these line items, including figures as of June 30, 2026, June 30, 2025, March 31, 2026, March 31, 2025, and March 31, 2024. Furthermore, it outlines the various classes of preference shares, including different series, their amounts, and their conversion rights into equity shares.

This section provides detailed reconciliation of share capital outstanding across various classes, including Series A CCPS, A1 CCPS, Series B CCPS, and several other series. It also lists the ownership percentages of these shares, highlighting significant stakes held by entities like Accel India IV (Mauritius) Limited and Ribbit Capital. The data details movements in other equity components such as securities premium, retained earnings, and various reserves. Furthermore, the section outlines the structure and security arrangements for borrowings, detailing non-convertible debentures, term loans, and the covenants associated with these facilities.

This section details various financial liabilities and borrowings of Moneyview Limited across different reporting periods, including term loans, financial institutions, and liabilities against securitized assets. It provides breakdowns of these amounts based on various repayment terms and interest rate ranges. Furthermore, it outlines the movement in lease liabilities, reconciliation of financial liabilities from financing activities, and details of trade payables, including dues to micro and small enterprises (MSME).

This section details various financial line items, including revenue, income, expenses, and cash flows, presented for different periods. It includes breakdowns of revenue from contracts with customers, details on contract balances (receivables), various interest income and expenses, depreciation, impairment charges, and operational expenses. Furthermore, it provides information on CSR spending, tax expense reconciliation, and details regarding lease accounting, including right-of-use assets and lease liabilities, as well as the structure and movement of employee stock option plans.

This section details various notes related to the financial statements, including assumptions for fair value calculations, details on stock appreciation rights (SARs), and information concerning employee benefit obligations, such as defined contribution plans. It provides historical data for various financial metrics and sensitivity analyses related to the present value of the defined benefit obligation.

Prospective investors should be aware that the investment involves a high degree of risk, and various uncertainties may affect the company's business, financial condition, and prospects. The company's success is heavily dependent on its ability to attract, engage, and monetize users, as well as its relationships with Financial Partners. Risks include potential issues with partner relationships, the inability to sustain historical growth rates, and challenges in attracting and retaining key personnel. Furthermore, the company operates within a legal and regulatory environment specific to India, and reliance on industry data comes with inherent risks.

The company's future growth is contingent upon its ability to attract new users cost-effectively while delivering a compelling product experience. Risks include the potential for users to find products at unattractive prices or terms, or for unsatisfactory user experiences, which could negatively impact user attraction, monetization, and retention. Various challenges exist, such as identifying financial partners, marketing products, conducting market research, attracting users in unfamiliar markets, attracting and retaining employees, expanding technology, and adapting marketing strategies to changing trends. Furthermore, the company faces risks related to borrower defaults on facilitated loans, which can increase impairment expenses. The company operates under regulatory frameworks concerning default loss guarantees and provisioning for loans, and the risk of increased defaults could necessitate higher provisions.

The company's business is vulnerable to various risks that could materially and adversely affect its operations, financial condition, cash flows, and prospects. Key risks include dependence on brand reputation, potential issues with technology and data integrity, and exposure to stringent regulatory frameworks in India. The company operates under various regulations from bodies like the RBI and IRDAI, and there is uncertainty regarding future regulatory changes. Furthermore, the subsidiary faces liquidity risks related to its asset coverage ratios.

The section details several material risks across various aspects of the company's operations and compliance. Risks include potential regulatory action due to issues with the down-selling of non-convertible debentures, concerns about the company's ability to meet capital adequacy ratios prescribed by the RBI, and significant cybersecurity risks, including a past incident involving unauthorized transactions. Furthermore, the reliance on third-party partners for data and technology integration presents risks related to data integrity, intellectual property infringement, and the potential for service interruptions due to technical failures or external attacks.

The company has recovery and business continuity processes in place, but there is no guarantee they will be sufficient for all eventualities, which could negatively impact reputation, operations, and financial condition. Risks exist related to third-party payment processing due to the variety of methods accepted by partners, and potential disruptions to payment infrastructure like UPI due to regulatory changes. Furthermore, disruptions in third-party payment channels, inability to maintain agreements with payment gateway providers, increased fees, and changes in payment card network rules could materially affect cash flows and operations. The business faces intense competition, and there is a risk of losing market share if the company cannot differentiate itself or if competitors introduce superior products or technologies. Reliance on capital is high, and disruptions in capital sources could affect liquidity. Finally, indebtedness and financing arrangements impose covenants that may restrict the company's ability to grow or operate.

The company has faced issues related to the reliability of its internal systems and audit trails, including instances where back-up processes were inadequate or audit features were not enabled. While the company claims to have remediated these issues and enhanced internal controls, there is no guarantee that future reports will be free from such matters. Furthermore, the company acknowledges potential conflicts arising from related-party transactions, noting that such transactions might not always be on the most favorable terms. There are also risks associated with leasing agreements expiring or involving onerous terms, and the use of third-party software exposes the company to potential litigation or inability to procure necessary licenses. Finally, there are significant risks related to compliance with Anti-Money Laundering (AML), Combating Terrorism Financing (CFT), and Know Your Customer (KYC) laws, which could lead to penalties or reputational damage.

This section details responses to various complaints received by the company regarding its collection and recovery practices. The company asserts that its practices comply with applicable laws and regulations, including those set by the Reserve Bank of India (RBI). The responses also address allegations concerning the accuracy of disclosures made in the Draft Red Herring Prospectus (DRHP). Furthermore, the company states that no legal proceedings have been initiated against it or its promoters related to these complaints as of the DRHP date.

The section details various corporate approvals and consents related to the offer, including resolutions passed by the Board and Shareholders for the Offer, Fresh Issue, and the Draft Red Herring Prospectus. It also confirms that Selling Shareholders have held their respective shares for at least one year prior to the filing with SEBI and are eligible for sale under Regulation 8 of the SEBI ICDR Regulations. Furthermore, the company has received in-principle listing approvals from BSE and NSE for the equity shares.

The section details various restrictions concerning the offering and sale of Equity Shares, primarily concerning their registration under U.S. securities laws and the eligibility of investors. It outlines specific conditions for transactions involving U.S. Persons versus non-U.S. Persons, including requirements related to exemptions and reliance on certain regulations. Furthermore, it establishes strict rules for the transfer and resale of the shares, particularly concerning transactions outside the United States.

The section details various restrictions related to the transfer of Equity Shares under the U.S. Securities laws, including provisions for notifying purchasers of transfer restrictions and ensuring that acquisitions by U.S. Persons comply with certain qualifications. It also discusses the company's potential classification as a "covered fund" under the Volcker Rule, which may prohibit certain banking entities from acquiring or retaining the shares. Furthermore, the text includes disclaimers from the BSE and NSE regarding the accuracy and completeness of the Draft Red Herring Prospectus contents.

This section details various past Initial Public Offerings (IPOs) and price information for different entities, categorized by the handling broker. It includes data on the total funds raised, the number of IPOs trading at various price performance levels (discount/premium) over different timeframes (30, 90, and 180 calendar days from listing), and the corresponding fund amounts. The data is presented across different financial years and is sourced from various stock exchanges.

The section details various procedural and legal aspects related to the offer, including the track record of Book Running Lead Managers (BRLMs), mechanisms for investor grievance redressal, and compliance with regulatory requirements. It specifies that the equity shares are not currently listed on any stock exchange, and outlines the retention period for records with the Registrar to the Offer. Furthermore, it details various compensation mechanisms and liabilities for delays or failures related to the UPI mechanism and investor grievances, as mandated by the SEBI ICDR Master Circular.

This section details various procedural aspects related to the bid/offer process, including nomination facilities, timelines, and conditions for bid processing. It outlines rules regarding joint holders, the process for nominating successors upon the death of a bidder, and the procedures for handling bid submissions, including various submission windows depending on the investor category. Furthermore, it specifies penalties and compensation mechanisms for delays in fund unblocking and sets out conditions under which the offer may be withdrawn or revised.

This section details the offer structure and the rules governing the book-building process for the equity share issuance, referencing compliance with various SEBI regulations. It outlines the allocation proportions for different investor categories, including QIBs, RIIs, and NIIs, and specifies conditions for allocation, such as minimum bid sizes and the handling of under-subscription. The document also discusses the use of the UPI mechanism for payments and the responsibilities of various parties regarding the issuance process.

This section details various requirements and procedures related to the bid and allotment process, particularly concerning the use of UPI mechanisms and investor documentation. It outlines specific requirements for Bid cum Application Forms, the role of Sponsor Banks as conduits for UPI payments, and compliance with SEBI Circulars regarding investor grievances and fund blocking. Furthermore, it specifies rules for different investor categories, including restrictions on certain investors and guidelines for bids made by various entities like Mutual Funds, NRIs, and HUFs.

This section details various restrictions and requirements concerning who is permitted to bid for or invest in the company's securities, including different categories of investors such as FPIs, VCFs, AIFs, insurance companies, and various financial institutions. It outlines specific rules regarding holding limits, documentation required for bids, and procedures for aggregating bids from certain investor groups. Furthermore, it specifies conditions for bids by Limited Liability Partnerships, banking companies, Self-Certified Syndicate Banks (SCSBs), and the requirements for participation by Anchor Investors.

This section outlines numerous instructions and restrictions for bidders participating in the offer, covering various aspects such as bid submission procedures, eligibility, and documentation requirements. It details rules concerning bids from different investor categories like QIBs, Non-Institutional Investors, and UPI Bidders, including restrictions on bid amounts and the use of different bank accounts or UPI IDs. Furthermore, it specifies requirements for ensuring the correct details are provided in the bid forms and the necessity of obtaining proper acknowledgments from Designated Intermediaries.

This section details various procedural requirements related to the allotment and offer process, including rules for finalizing the basis of allotment, handling oversubscription, and allocation to different investor categories. It specifies payment procedures for Anchor Investors, outlines requirements for pre-offer advertisements, and discusses the filing of documents with the Registrar of Companies. Furthermore, it addresses restrictions on foreign ownership of Indian securities and the rules governing foreign direct investment under various government policies.

This section details the Articles of Association for Moneyview Limited, outlining the application of various regulations, primarily concerning the structure and rights associated with the company's shares. It specifies how inconsistencies between different parts of the Articles will be resolved, and governs the issuance and transfer of shares. The provisions cover various aspects such as the control of shares by directors, the methods for issuing shares, the rights of members, and the company's lien on shares, as well as procedures for making and collecting calls on shares.

This section details various provisions related to the transfer, transmission, and forfeiture of shares in the company, including restrictions on transfers and the board's power to decline registration under certain conditions. It outlines procedures for handling the death or insolvency of a member and the subsequent rights of the heir or nominee to the shares. Furthermore, the text covers provisions for the capitalization of profits and the power of the board to deal with distributable infractions and the buy-back of company shares. Finally, it grants the company the right to dematerialize its securities.

This section primarily deals with the aspects of securities holding, general meetings, and the composition and powers of the Board of Directors. It outlines procedures for rematerialization of securities, the relationship between Depositories and ownership, rules for convening general meetings, voting rights, proxy appointments, and various provisions concerning the Board's structure, including the number of directors, their remuneration, and the appointment of alternate or additional directors.

This section primarily details various provisions related to corporate governance, such as the validity of resolutions, the appointment and removal of key managerial personnel, and procedures concerning the company's seal. It also outlines rules regarding the declaration and payment of dividends, including provisions for setting aside reserves and carrying forward profits. Furthermore, the text covers aspects of the company's accounts inspection rights, winding-up procedures, borrowing powers, and the disclosure of various material contracts and documents for inspection.

This section details various consents, resolutions, agreements, and certifications related to the company's operations and disclosures. It includes authorizations from selling shareholders, resolutions approving KPIs, consents from numerous parties including directors and bankers, and various agreements concerning appointments and share purchases. Furthermore, it lists several complaints received and the company's corresponding responses, alongside documentation related to SEBI observations and in-principle listing approvals.

This section primarily consists of various declarations from different directors and officers certifying compliance with relevant laws and regulations. The declarations confirm that all statements, disclosures, and undertakings made in the Draft Red Herring Prospectus adhere to the provisions of the Companies Act, 2013, and various rules and guidelines issued by the Government of India and SEBI. Several individuals, including Independent Directors and the Chief Financial Officer, have signed these declarations affirming the truth and correctness of the disclosures.

This section primarily contains declarations from various parties involved in the Draft Red Herring Prospectus, confirming the accuracy of statements made by them regarding their respective portions of the offered shares. The declarations are signed by Chitra Agarwal, Internet Fund III Pte. Ltd., Accel India IV (Mauritius) Limited, Accel Growth IV Holdings (Mauritius) Ltd., and Crimson Winter Limited. Each declaration explicitly states that the signatory assumes no responsibility for other statements made by others in the prospectus.

This section primarily contains declarations from various investors confirming the accuracy of statements made in the Draft Red Herring Prospectus. The declarations are signed by Ribbit Capital, TI Fintech Management, LLC, and TI JPNIN India Holdco, Ltd., and DI Investment LLC, confirming their role as investors selling shares. Furthermore, Annexure A details a US Resale Letter from Moneyview Limited, which outlines representations and warranties regarding the sale of equity shares under Regulation S of the U.S. Securities Act.

The company discloses that there are outstanding legal proceedings involving certain Directors and Subsidiaries. The text directs readers to a separate section on page 428 for a summary of litigation proceedings against various parties, including Directors, Promoters, Key Managerial Personnel, and Senior Management Personnel. The table provided indicates the aggregate amount involved in such proceedings across different categories.

The section details various legal proceedings involving the company, its directors, subsidiaries, and promoters, noting that failure to achieve favorable outcomes could negatively impact the business. Specifically, Subrata Mitra faced a show cause notice from the Directorate of Enforcement regarding violations of the FEMA Act and TISPRO Regulations, though subsequent writ petitions filed by him were dismissed by the Madras High Court. The company also notes potential issues related to personal insolvency claims and various other legal suits, and warns that such proceedings could divert management's time and consume financial resources. Furthermore, the section highlights risks associated with intellectual property rights, including pending trademark applications and patents, and the vulnerability of the business to interest rate fluctuations.

The company notes potential risks related to various aspects of its operations, including data privacy breaches, asset-liability mismatches, reliance on third-party platforms, and the potential for issues with product information accuracy. The company also highlights risks associated with vendor relationships, the integration of new acquisitions, and the potential for failures in internal controls. Furthermore, the company expresses concerns about the adequacy of its insurance coverage and the potential for misconduct by employees or contractors.

The company has not made insurance claims related to cybersecurity, data breaches, or regulatory developments, although there is no assurance that future claims will not be rejected by insurance agencies. The company has faced delays in paying certain statutory dues in the past, which could expose it to regulatory action and penalties in the future. Furthermore, the ability to pay future dividends is contingent upon various factors including earnings, financial condition, and financing arrangements. The company may decide to retain all earnings to fund business development and expansion, which could prevent the declaration of dividends.

The company's business faces risks related to the reliability of India's telecommunication and internet infrastructure, which could disrupt service availability. The company is also subject to various regulations concerning foreign investment, including restrictions under the Consolidated FDI Policy and FEMA Rules, which may require government approvals for certain business activities. Furthermore, changes in laws and regulations in India, such as new labour codes, could increase the company's financial burden through increased labour costs. There are also concerns regarding the regulatory status of digital gold products and potential adverse impacts from various economic and political factors.

The section discusses various legal and regulatory risks that may affect the company's operations and investors. These risks include constraints on raising foreign capital due to Indian laws, differences in shareholder rights under Indian law compared to other jurisdictions, and potential adverse effects from competition laws. Furthermore, the text addresses difficulties in enforcing foreign judgments against the company and the lack of assurance regarding the timely resolution of such disputes in Indian courts. The section also details risks related to the offer, such as the possibility of issuing equity shares at a lower price than the offer price and the potential for market volatility post-listing.

This section discusses various market risks, including volatility in Indian stock markets and potential fluctuations in the trading price of the Equity Shares due to various factors. It details the tax implications for investors regarding capital gains, including different tax rates based on holding periods and the potential impact of future tax law amendments. Furthermore, it addresses risks related to the listing process, such as delays in obtaining trading approvals and the possibility that the market may not develop or sustain itself. The text also covers risks associated with the financial difficulties faced by the Indian financial system and the increased compliance and reporting requirements of being a publicly listed company.

This section details the structure of the offer, outlining various portions of equity shares to be offered for sale, categorized into QIB, Non-Institutional, and Retail segments with specific allocation rules for different bidder types. The text specifies the number of equity shares outstanding prior to the offer and the resulting shares outstanding after the offer. Furthermore, it provides a summary of financial information, including revenue, expenses, profit before tax, and profit for the period for various reporting periods.

The provided text details various financial and related party transactions over different periods. It includes cash flow statements showing movements in operating, investing, and financing activities, including significant cash inflows and outflows. Furthermore, it summarizes contingent liabilities, related party relationships, and detailed transactions with various subsidiaries and other entities like Whizdm Finance Private Limited, Whizdm Fintech Private Limited, and Moneyview Solutions Private Limited.

This section details a transaction between Whizdm Fintech Private Limited and Moneyview Limited over a three-month period. It notes that the proceeds from the issue of shares in this transaction amounted to 0.10. Furthermore, it is disclosed that Whizdm Fintech Private Limited was struck off from the Register of Companies (ROC) effective from June 27, 2025. Details regarding these related party transactions can be found in a separate section.

This section details various related party transactions, including remuneration to key management personnel and payments to relatives of key managerial personnel. It also outlines transactions involving wholly owned subsidiaries and entities where key management personnel held significant influence. The text further provides details on the balances receivable and payable to related parties as of different reporting dates. The document also covers the accounting classification and fair value hierarchy for financial instruments, as well as the framework for managing credit, liquidity, and market risks.

The section details the framework for financial risk management, including credit risk, liquidity risk, and market risk, for Moneyview Limited. For credit risk, the group defines various credit risk levels and sets out criteria for recognizing defaults, including the concept of 'cured' instruments. The section also outlines methods for impairment assessment based on historical loss experience and forward-looking statements. Liquidity risk is managed through monitoring of financial liabilities and cash availability, while market risk is addressed through exposure to interest rate changes and foreign exchange fluctuations.

This section details the consolidation of financial statements for Moneyview Limited and its subsidiaries, including various financial metrics across different reporting periods. It shows the breakdown of financial data for entities like Whizdm Finance Private Limited and Zeo Fin Technology Private Limited, including their respective ownership percentages and their financial performance as a percentage of consolidated net assets and profit or loss. The text also covers disclosures related to segment information, contingent liabilities, and details about the business activities and geographical focus of the group.

This section primarily details the financial statements and related party disclosures for Moneyview Limited, including various income, expenses, and financial liabilities for different periods. It includes details on the accounting standards used and the availability of audited standalone financial statements. Furthermore, it directs the reader to specific notes for details regarding related party transactions as reported in the restated consolidated financial information.

The company operates as a digital financial services platform connecting users with various financial institutions. Revenue is primarily generated through fees and commission income, interest income, gain on derecognition of financial assets, and other operating income. Revenue generation involves facilitating loan origination and servicing for personal loans, and earning interest on outstanding portfolio loans. The company maintains fixed deposits with financial partners for default loss guarantees, which is recorded as other operating income. The business relies on a diversified funding profile from various financial institutions and debt partners.

The company's borrowings have diversified across various instruments and counterparties, with notable shifts in the composition of debt securities and term loans. Specifically, debt securities as a percentage of total borrowings increased significantly, driven by secured non-convertible debentures and better access to debt capital markets. Term loans from banks also showed an increase, reflecting the expansion of banking relationships. Liabilities against securitized assets grew substantially, indicating increased funding through securitization of portfolio loans. Furthermore, the company actively monitors its asset-liability management, particularly for its Material Subsidiary, WFPL, concerning the maturity pattern of its assets and liabilities.

The provided text details various financial performance comparisons between Fiscal 2026 and Fiscal 2025, highlighting significant growth in revenue and income across several lines. Total income increased by 43.13% in Fiscal 2026 compared to Fiscal 2025, driven by increased total revenue from operations. Key components like fees and commission income, interest income, and gain on derecognition of financial assets showed substantial growth, with Loan Disbursals and Average Gross Loans also increasing significantly. Expenses also rose, primarily due to higher employee benefits, finance costs, and impairment of financial instruments. Furthermore, the text discloses several exceptional items, including a loss related to a cyber incident at a material subsidiary and a one-time performance-based incentive paid to the Managing Director and CEO.

The financial performance showed significant growth in several areas between Fiscal 2024 and Fiscal 2025. Finance costs increased by 198.33% due to higher interest on borrowings, which was mainly used to fund growth in Material Subsidiary's Portfolio Loans. Depreciation and amortization expense also saw an increase of 84.18%. Impairment of financial instruments showed substantial growth, particularly in impairment loss allowance on Portfolio Loans, which was driven by the growth in Average Gross Loans. Other expenses also showed increases, with outsource service costs and transaction processing costs rising due to new product launches and Managed AUM growth.

This section primarily details financial performance metrics, including profit reconciliation, debt structure, and cash flow statements. It shows various financial figures for different periods, such as Restated Profit, EBITDA, EBIT, and Interest Coverage Ratios. The text also discusses liquidity management, cash balances, and the growth in borrowings and portfolio loans over time. Furthermore, it provides detailed breakdowns of various types of borrowings, including term loans and non-convertible debentures.

The provided section details various aspects of the company's financial health, including loan portfolio segmentation, impairment provisions, and various financial risks. It presents tables showing breakdowns of loans into different stages, impairment loss allowances, and coverage ratios. Furthermore, it discusses impairment of financial instruments relative to Average Managed AUM and annualized losses from the Moneyview platform. The text also covers risks related to interest rates, foreign currency exchange rates, and market price fluctuations, alongside information on credit ratings for the Material Subsidiary, WFPL.

The provided section primarily discusses the absence of unusual or infrequent transactions, known trends, or significant dependencies on suppliers. It details various accounting policies concerning revenue recognition, interest income, property, plant, and equipment, intangible assets, and financial instruments. The text outlines specific criteria for recognizing and measuring different types of financial assets, including the SPPI test for amortized cost classification.

This section details various accounting treatments for different financial instruments and liabilities within the company's financial statements. It outlines policies for the de-recognition of financial assets, the application of the expected credit loss model for impairment, and the initial recognition and subsequent measurement of financial liabilities. Furthermore, the text covers accounting for employee benefits, including defined contribution and defined benefit plans, and the accounting for leases, including the recognition of right-of-use assets and lease liabilities.

The provided text primarily discusses accounting treatments for various financial instruments and transactions, including contingent liabilities, share-based payments, and cash-settled transactions. It details how different types of transactions are recognized in the financial statements, such as the determination of fair value for equity-settled and cash-settled transactions, and the treatment of treasury shares. Furthermore, the text outlines the terms and conditions related to borrowings, including tenor, interest rates, repayment schedules, prepayment provisions, security arrangements, and various events of default.

The section primarily discusses legal and regulatory matters concerning the Company, its subsidiaries, directors, and promoters. It clarifies that there are no outstanding criminal proceedings, actions by statutory or regulatory authorities, or material civil claims against the Company or its subsidiaries. It also details the materiality policy used to determine which litigation should be disclosed in the Red Herring Prospectus, including thresholds based on turnover, net worth, or profit/loss. Furthermore, it outlines specific litigation involving a subsidiary related to a cyber incident, including claims filed by the subsidiary for recovered funds and the exceptional gain recognized by the subsidiary.

The section details various legal and regulatory matters, including litigation involving Key Managerial Personnel and Senior Management Personnel, and information regarding the fundraising activities of the Material Subsidiary, WFPL. It also lists outstanding dues to various creditors, including material creditors, micro, small and medium enterprises, and other creditors. Furthermore, the section outlines the status of various governmental and regulatory approvals, including corporate registrations, tax registrations, and licenses for both the Company and its Material Subsidiary, Whizdm Finance Private Limited. Finally, it discusses the status of intellectual property applications and trademark registrations.

The company determined that it did not have any Group Company based on criteria related to related party transactions and materiality policies. The document details various corporate approvals and consents related to the offer and listing process. Furthermore, it outlines compliance confirmations from selling shareholders regarding their holdings and eligibility for the offer.

This section primarily outlines various restrictions and representations related to the offer and sale of Equity Shares, particularly concerning transactions involving persons in the United States or outside the United States. It details eligibility criteria for bidders, including requirements related to U.S. persons, QIBs, and QPs, and imposes strict rules on the transfer and resale of the Equity Shares. Furthermore, it addresses issues related to the registration status of the Equity Shares under U.S. securities laws and the potential implications under the Volcker Rule.

This section primarily details the acknowledgments and warranties required from purchasers of the Equity Shares, particularly concerning transactions outside the United States. It outlines restrictions on the transfer and sale of these shares, including requirements for offshore transactions under Regulation S of the U.S. Securities Act. The text also lists various consents obtained from directors, shareholders, and experts, and provides disclaimers from the BSE and NSE regarding the offer document's completeness and the listing of the securities.

This section details the price information of past issues handled by various Book Running Lead Managers across different financial years. It includes data for ten different issues, covering various companies such as Purple Style Labs Limited, Shiprocket Limited, SBI Funds Management Limited, and others. The data is presented with various metrics concerning price changes relative to a benchmark index over different time periods post-listing.

The provided section details various discount amounts for issue prices to eligible employees across several companies, including Shiprocket Limited, Dhoot Transmission Limited, Molbio Diagnostics Limited, Juniper Green Energy Limited, Manipal Health Enterprises Limited, INDO-MIM Limited, SBI Funds Management Limited, and Fractal Analytics Limited. It also includes notes regarding the consideration of trading days for price information and the restriction to the last 10 equity initial public issues. Furthermore, the text outlines the structure of financial years, the number of IPOs, and the total funds raised across different financial years.

This section primarily details the compliance framework, rights of equity shareholders, and procedures related to the allotment and trading of Equity Shares in the Offer. It outlines various rights shareholders possess, specifies that equity shares will be allotted only in dematerialized form, and mentions agreements entered into with Depositories and the Registrar to the Offer. The text also covers jurisdiction, rules regarding the trading of shares outside India, joint holding provisions, and the nomination facility for investors. Furthermore, it sets out the bid/offer period, various timelines for fund unblocking, and conditions related to minimum subscription requirements and the allotment priority for under-subscription.

This section primarily discusses the withdrawal of an offer, the procedures for the offer structure, and various rules regarding the bidding process and timelines under SEBI regulations. It details conditions under which the offer can be withdrawn, the requirements for filing a fresh draft red herring prospectus if the offer is withdrawn, and the various rules governing the allotment process, including the allocation of shares to different investor categories. Furthermore, the text outlines the use of the UPI mechanism for payments and the timelines associated with different phases of the UPI implementation.

This section primarily details procedural requirements for the book-building process, including requests for suspension/freezing of the ISIN, rules for share transfer, and various allocation proportions under the SEBI ICDR Regulations. It outlines specific rules regarding the participation of promoters, book running lead managers (BRLMs), and syndicate members in the offer. Furthermore, it specifies strict requirements for bidders, such as linking PAN with Aadhaar and the mandatory use of the ASBA process, especially concerning UPI bidders.

This section details various restrictions and requirements concerning who is eligible to bid in the Offer, including Mutual Funds, Eligible Non-resident Indians (NRIs), Hindu Undivided Families (HUFs), Foreign Portfolio Investors (FPIs), SEBI-registered funds, Limited Liability Partnerships (LLPs), banking companies, Self-Certified Syndicate Banks (SCSBs), insurance companies, and various pension/provident funds. Specific rules are outlined regarding documentation, payment methods, investment limits, and the treatment of multiple bids from certain investor groups.

This section details the terms and conditions for participation in the offering, specifically concerning Anchor Investors and various other investor categories. It outlines requirements for bid amounts, allocation rules, bid submission procedures, and restrictions on withdrawing bids. It also specifies requirements for different types of bidders, such as those using UPI mechanisms, and mandates for submitting necessary documentation and ensuring fund availability.

This section primarily outlines various procedural and regulatory instructions for investors participating in the Offer, covering aspects such as the use of bank accounts, bid submission rules, and investor categories. It details restrictions on bid amounts, the handling of funds, and the process for finalizing the basis of allotment. Furthermore, it discusses the legal framework concerning foreign investment in Indian securities and clarifies certain limitations regarding the offering of equity shares to U.S. persons.

This section primarily covers preliminary legal aspects related to the offering of equity shares and the articles of association for Moneyview Limited. It discusses the applicability of certain regulations, the coexistence of different parts of the Articles of Association, and the provisions concerning share capital and variations. It details rules for the issuance of shares, including conditions for transfer, the company's lien on shares, and procedures for the sale of shares.

The provided section primarily details the provisions related to the call process for shares, the transfer of shares, and the forfeiture of shares. It outlines the board's power to extend payment times for calls, the liability of joint holders for unpaid calls, and the interest applicable on overdue payments. Furthermore, the text covers various aspects concerning the transfer of shares, including the requirements for instruments of transfer, the board's power to decline registration of transfers, and provisions related to the death or insolvency of a member and the subsequent rights of the heir or nominee to the shares.

This section primarily outlines procedural aspects related to the capitalization of profits and the distribution of funds among members, rather than detailing specific related party transactions. It discusses resolutions for capitalizing amounts for reserve accounts or profit and loss, and the manner in which such sums are to be distributed, such as paying up unpaid shares or allotting new shares. Furthermore, the text covers provisions for the purchase of the company's own securities, the dematerialization of securities, and various rules concerning general meetings, voting rights, and the composition and appointment of the Board of Directors.

This section primarily outlines various procedural and governance aspects related to the Board of Directors, committees, and the appointment of key managerial personnel. It details rules regarding director qualifications, meeting procedures, quorum requirements, and the delegation of powers to committees. Furthermore, it covers provisions concerning the payment of dividends, the handling of profits, and the inspection rights of members. Finally, it lists several material contracts and documents that have been entered into or are planned for entry, including agreements related to an offer, various agreements with different parties, and corporate incorporation documents.

This section primarily details various resolutions, reports, and consents obtained by the company related to the drafting of the Draft Red Herring Prospectus (DRHP) and related filings. It includes approvals from the Board and IPO Committee, examination reports from Statutory Auditors, and various consents from Chartered Accountants and other entities to include their names or reports in the prospectus. Furthermore, it lists various certificates issued by Chartered Accountants concerning KPIs, offer price, equity share costs, insurance coverage, employee stock option schemes, financial indebtedness, outstanding dues, build-up of equity and preference share capital, and various agreements and complaints.

The provided section primarily consists of various declarations and certifications from different directors and officers regarding compliance with various laws and regulations. These declarations confirm that the statements and disclosures made in the Draft Red Herring Prospectus adhere to the provisions of the Companies Act, 2013, and other relevant SEBI regulations. The section includes certifications from an Independent Director, a Chief Financial Officer, and a Promoter Selling Shareholder.

This section primarily contains declarations from various parties regarding the truthfulness of statements made in the Draft Red Herring Prospectus. The declarations cover statements made by Sanjay Aggarwal as a Promoter Selling Shareholder, Chitra Agarwal as a Selling Shareholder, and several investor/selling shareholders including Internet Fund III Pte. Ltd., Accel India IV (Mauritius) Limited, and Accel Growth IV Holdings (Mauritius) Ltd. These declarations confirm the accuracy of their respective disclosures and limit their responsibility for statements made by others.

This section primarily contains declarations from various investors and entities confirming the accuracy of statements made in the Draft Red Herring Prospectus. The declarations involve several parties, including Crimson Winter Limited, Ribbit Capital, TI Fintech Management, LLC, TI JPNIN India Holdco, Ltd., and DI Investment LLC, confirming their roles as investors selling shareholders. No specific financial transactions like loans or sales are detailed in this excerpt.

This section details an Annexure A - US Resale Letter from Moneyview Limited, which relates to the sale or transfer of equity shares outside the United States. The letter outlines representations and warranties regarding the purchase of the shares and the nature of the offer and sale process. Key points include the buyer's status, the location of the offer, and assurances that no directed selling efforts were made in the United States.