Description

BSE makes available the Draft Offer Document of Sham Foam Limited for public comments for 21 days, as filed on February 23, 2026 under ICDR Regulations Schedule VI.

Summary

BSE has published the Draft Offer Document of Sham Foam Limited, filed on February 23, 2026, on the Stock Exchange website. The document is available for a minimum period of 21 days for public comments, in accordance with Schedule VI of the ICDR Regulations.

Key Points

  • Draft Offer Document filed by Sham Foam Limited on February 23, 2026
  • Document hosted on the BSE SME website for at least 21 days
  • Public comments are invited within 21 days from the date of notice (i.e., by March 17, 2026)
  • Document complies with disclosures specified under Schedule VI of the ICDR Regulations
  • Notice issued by Hardik Bhuta, Assistant Vice President, BSE

Regulatory Changes

No regulatory changes. This is a standard procedural notice under the ICDR (Issue of Capital and Disclosure Requirements) Regulations, requiring public availability of the Draft Offer Document before an SME IPO proceeds.

Compliance Requirements

Important Dates

  • Filing Date: February 23, 2026
  • Notice Date: February 24, 2026
  • Public Comment Deadline: March 17, 2026 (21 days from notice date)

Impact Assessment

This notice has minimal broad market impact. It is a routine disclosure requirement for an SME IPO by Sham Foam Limited. The primary audience is prospective investors, analysts, and market participants interested in the SME segment. No trading restrictions or compliance obligations are imposed on existing market participants.

Impact Justification

Routine SME IPO draft offer document publication for public comment period; limited to a single SME company with no broad market impact.