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Microlesson · 5-min read

Red Herring Prospectus (Sec 32)

# Section 32 — Red Herring Prospectus (RHP)

## Why an RHP?

  • Helps companies time the issue and use book building to discover the right price based on market conditions.
  • Leaves price and quantity of securities open — to be finalized after the issue closes.

## Definition

A Red Herring Prospectus is a prospectus that does not include complete particulars of the price of the securities or the quantity of securities offered.

## Filing Requirements

  • The company may issue an RHP prior to the issue of the final prospectus.
  • The RHP must be filed with the ROC at least 3 days before the opening of the subscription list and offer.

## Legal Status

  • An RHP carries the same obligations as a prospectus.
  • Any variations between the RHP and the final prospectus must be highlighted as variations in the final prospectus.

## Post-Closure Filing

After the offer closes, the final prospectus is filed with both the ROC and SEBI, containing:

1. Total capital raised (debt or share capital);

2. Closing price of the securities;

3. Any other details that were omitted from the red herring prospectus.

## Book Building Process (Brief)

  • Book building is a price discovery mechanism.
  • The company specifies a price band (range) instead of a fixed price.
  • Underwriters collect orders from institutional investors, fund managers, and others — specifying both quantity and price they're willing to pay.
  • The final price is set based on the demand profile.

## Timeline Cheat Sheet

```

[Draft RHP filed with ROC]

↓ (at least 3 days)

[Offer opens — book building]

[Offer closes]

[Final Prospectus filed with ROC + SEBI]

```

Worked example

### Example 1

Example 1: ABC Ltd. plans to open its IPO subscription on 20th June 2026. What is the latest date by which it must file the RHP with the ROC?

Answer: By 17th June 2026 (at least 3 days before opening).

### Example 2

Example 2: ABC Ltd.'s RHP indicated 'price band ₹100–₹120'. The final issue price is fixed at ₹115. Where must this be reflected?

Answer: In the final prospectus filed with ROC and SEBI after closure, highlighted as a variation from the RHP.

⚠️ Common exam mistakes

  • Thinking RHP can omit ALL details — it only omits price and/or quantity.
  • Filing the RHP same day as offer opening — must be at least 3 days prior.
  • Forgetting that the final prospectus is filed with both ROC and SEBI.
Bare-Act text Section 32 · Companies Act, 2013 · click to expand
Section 32(1): A company proposing to make an offer of securities may issue a red herring prospectus prior to the issue of a prospectus. (2) A company proposing to issue a red herring prospectus under sub-section (1) shall file it with the Registrar at least three days prior to the opening of the subscription list and the offer.
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