The relaxation in respect of stringent eligibility conditions applicable for companies proposed for listing under SEBI ICDR and compliance requirements under SEBI LODR specifically for companies under SME sector opened a new and economical mode of capital raising by the companies under SME category. Many companies in the SME space have been able to successfully avail this opportunity and greatly benefitted. There are a large number of companies operating in the SME space including partnership firms and LLPs which has a successful business model but could not be scaled up due to difficulty in raising adequate capital in a cost-effective manner. The window opened by the Government to address this by encouraging listing of securities on the dedicated SME Platform of NSE and BSE without the stringent regulatory scrutiny and compliance burden applicable to main board companies thrown open a huge opportunity for companies operating in the SME sector to raise equity capital to accelerate growth and fund expansion plans. The listing of shares not only provide liquidity to the promoters but also unleash the value of their shares.