## **Procedure for Purchasing Bira Unlisted Shares via RookCapital** Follow these five simple steps to secure your investment in Bira’s Pre-IPO shares: ### **1. Trade Confirmation** Confirm your intent to purchase Bira Unlisted Shares with a **RookCapital** advisor at the current agreed-upon trading price. ### **2. Documentation & KYC** In compliance with SEBI regulations, please submit the following digital copies for KYC verification: * **Client Master Report (CMR):** Obtain this from your current broker. * **PAN Card:** A clear, scanned copy. * **Cancelled Cheque:** Only required if you are transferring funds from a bank account not linked to your CMR. ### **3. Funding Your Transaction** Upon verification of your documents, **RookCapital** will provide the official bank account details for the transaction. **4. Payment Methods** Transfer the investment amount via **RTGS, NEFT, or IMPS**. > **Important:** We do not accept cash deposits. All transfers must originate from the bank account linked to your Demat account (as per your CMR). 5. Share Credit & Timeline** Once payment is confirmed, RookCapital initiates the transfer. If funds are credited before **2:00 PM**, shares will be credited to your Demat account within **24 hours**. ⚠️ Mandatory Regulatory Note** Please be advised that as per current SEBI guidelines, there is a **6-month lock-in period** on Pre-IPO shares following the company's official listing on the stock exchange. You will be eligible to sell your Bira shares only after the completion of 6 months from the date of listing. **Questions?** Our team is here to assist you. Contact us at **sales@rookcapital.com**.

**Procedure for Selling Bira Unlisted Shares to RookCapital** Exit your investment with ease by following our streamlined five-step settlement process: ### **1. Price Confirmation** **RookCapital** will provide a firm buy-back quote for your Bira Unlisted Shares. > **Note:** This price is locked for **3 business days**. If the transfer is not initiated within this window, the prevailing market rate at the time of share receipt will apply. ### **2. Share Transfer & Demat Details** We will provide you with our **Client Master Report (CMR)**. You will then need to initiate the transfer of your Bira Unlisted Shares to the RookCapital Demat account through your DP (Depository Participant). ### **3. Verification & Bank Details** Once the shares are successfully reflected in our Demat account, we will request your bank account details for the payout. ### **4. Fast Payout & Settlement** RookCapital ensures a rapid settlement. Your funds will be disbursed within **24 hours** of share receipt via **RTGS, NEFT, or IMPS**. * *Please note: We do not facilitate cash transactions.* ### **5. Compliance & Security** In strict adherence to **SEBI regulations**, payments are only issued to the bank account linked to your Demat profile. * If you wish to use an alternative account, you must provide a **cancelled cheque** displaying your name for verification. * **RookCapital** strictly prohibits third-party transfers to ensure the highest level of financial security. --- ### **Need Assistance?** Our dedicated desk is available to guide you through the transfer process. Reach out to us at **sales@rookcapital.com** for a seamless exit.

nvesting in NSE Unlisted Shares involves risks like limited liquidity, regulatory changes, and the potential delay in share transfer due to the requirement of board approval. Investors should also consider the market conditions and the company's financial performance before investing.

You need to submit your Client Master List (CML) copy, PAN card, Aadhar card, and a cancelled cheque for KYC purposes.

There are no additional costs such as stamp papers, document preparation charges, or consultant fees. Stamp Duty and DP charges are now included in the price of the shares, making the transaction completely transparent and all-inclusive.

"For comprehensive and up-to-date news and information about Bira Unlisted Shares, we have several platforms to keep you informed. Our website is regularly updated with the latest insights and developments. For real-time updates and engaging discussions, you can join our Telegram channel. Additionally, follow us on Twitter for quick news bites and industry trends. And for more in-depth analysis and informative content, subscribe to our YouTube channel. These resources are designed to provide you with a well-rounded understanding of the unlisted market, ensuring you have access to all the information you need about Bira Unlisted Shares."

**Our Sourcing Strategy for Bira Unlisted Equity** At **RookCapital**, we employ a sophisticated, direct-sourcing model to provide our clients with exclusive access to Bira’s pre-IPO equity. Our liquidity pool is primarily built through strategic engagements with two key stakeholder groups: ### **1. Institutional & Early-Stage Investors** We facilitate secondary exits for angel investors and early-stage venture capital participants who entered during Bira’s foundational rounds. As these investors seek to rebalance their portfolios or capitalize on long-term gains, **RookCapital** provides a streamlined, professional exit mechanism. This allows us to offer high-volume blocks of shares to our clients that are otherwise inaccessible in the broader market. ### **2. Strategic Employee Liquidity (ESOPs)** We work closely with Bira’s high-performing talent pool—employees who have earned equity as part of their compensation or through **Employee Stock Option Plans (ESOPs)**. By offering a secure platform for these professionals to diversify their personal wealth and liquidate holdings, we ensure a consistent and reliable supply of shares for our investment community. --- ### **The RookCapital Advantage** Our direct-sourcing approach creates a bridge between early stakeholders and new-age investors. This ecosystem provides a **dual-value proposition**: * **For Sellers:** A discrete, efficient, and compliant path to liquidity. * **For Buyers:** Unparalleled access to high-growth private equity with a verified chain of custody. By navigating the complexities of the private market on your behalf, **RookCapital** ensures that every transaction is handled with the highest level of institutional integrity. > **Invest with Insight. Exit with Ease.** > Contact our desk at **sales@rookcapital.com** to explore current Bira availability.

**Risk Disclosure: Investing in Bira Unlisted Equity** While the pre-IPO segment offers unique wealth-creation opportunities, **RookCapital** believes in empowered investing through full transparency. Investors should evaluate the following risk factors associated with Bira’s unlisted shares: ### **1. Liquidity & Capital Commitment** Unlisted equities are not traded on public exchanges. Unlike stocks on the NSE or BSE, these assets may have lower trading volumes, which can lead to a longer turnaround time when you decide to exit your position. Investors should view this as a medium-to-long-term capital commitment. ### **2. Price Discovery & Volatility** Prices in the unlisted market are driven by private transactions rather than continuous public bidding. Consequently, Bira’s share price may experience higher volatility due to concentrated demand-supply shifts or limited interim financial disclosures compared to listed entities. ### **3. Regulatory & Compliance Dynamics** Pre-IPO investments operate under a different regulatory framework. Any amendments to **SEBI guidelines**, tax laws, or transfer protocols can influence the ease of trade or the valuation of your holdings. RookCapital ensures all transactions remain compliant with current laws. ### **4. Information Asymmetry** Private companies are not required to provide the same level of quarterly public reporting as listed firms. While RookCapital strives to provide the latest available data, the relative scarcity of public information can make fundamental valuation more complex. ### **5. Listing Contingency** Investing with the expectation of an **Initial Public Offering (IPO)** carries "Listing Risk." There is no contractual guarantee that Bira will list on a public exchange within a specific timeframe, or at all. A delay or cancellation of IPO plans can impact the projected internal rate of return (IRR). ### **6. Asset-Specific & Sector Risks** As a player in the FMCG/Alcotech space, Bira is subject to industry-specific challenges, including raw material fluctuations, supply chain logistics, and evolving consumer preferences. The company’s performance is intrinsically linked to its ability to scale operations and maintain brand equity. --- ### **The RookCapital Philosophy** > "Risk comes from not knowing what you're doing." — *Warren Buffett* At **RookCapital**, we mitigate these risks by providing rigorous vetting, secure escrow-like settlement processes, and expert market insights. We recommend diversifying your unlisted portfolio to balance these inherent market factors. **Consult with a RookCapital Portfolio Manager today at sales@rookcapital.com.**

**Verifying Your Asset Allocation: Bira Unlisted Equity** At **RookCapital**, we prioritize the security of your digital assets. Per SEBI regulations, all Bira Unlisted Shares are held and transferred exclusively in **dematerialized (Demat) form**. Once your transaction is processed, there are two primary ways to verify the credit of shares in your portfolio: ### **1. Direct Verification via Central Depositories (NSDL/CDSL)** For the most accurate and real-time view of your holdings, we recommend using the official applications of India’s central depositories. To identify which depository your broker uses, check your **16-digit Demat Account Number**: * **CDSL (Central Depository Services Ltd):** * **Identifier:** Your account number will be **entirely numeric** (e.g., `12000000 00000000`). * The first 8 digits represent the DP ID (Broker), and the last 8 digits represent your unique Client ID. * **NSDL (National Securities Depository Ltd):** * **Identifier:** Your account number will start with the prefix **'IN'** (e.g., `IN300000 10000000`). * 'IN' plus the next 6 digits represent the DP ID, followed by an 8-digit Client ID. > **Pro Tip:** Download the **m-CAS (NSDL)** or **CDSL MyEasy** app from the App Store or Google Play for 24/7 access to your unlisted inventory. ### **2. Verification via Your Trading Platform** You can also view your Bira holdings directly within your broker’s interface (e.g., Zerodha, Groww, Angel One). * **Settlement Timeline:** While the transfer from RookCapital is often near-instant, most retail brokerage apps operate on a **T+2 sync cycle**. * **Visibility:** If the shares are visible in the NSDL/CDSL app but not yet in your broker’s "Holdings" tab, please allow 48 hours for the broker's internal systems to refresh their records. --- ### **The RookCapital Commitment** We provide a **Digital Transaction Advice** note for every transfer. If you do not see your shares reflected within the stipulated timeline, our dedicated compliance desk is available to assist you. **Secure your future with RookCapital. Contact us at sales@rookcapital.com.**

## **Strategic Tax Planning: Post-Listing Transitions** When Bira transitions from the unlisted to the listed market, the tax treatment of your holdings undergoes a significant shift. For the modern investor, understanding these nuances is key to optimizing net returns. ### **1. Unified Holding Period Calculation** A common misconception is that the holding period "resets" upon listing. At **RookCapital**, we ensure our clients understand that your tenure begins from the **original date of purchase** in the unlisted market. * To qualify for **Long-Term Capital Gains (LTCG)** on listed equity, the total holding period (Unlisted + Listed) must exceed **12 months**. ### **2. Revised Tax Rates (Post-July 2024)** Following recent regulatory updates, the tax landscape for listed securities has been streamlined: | Gain Type | Holding Period | Tax Rate | | :--- | :--- | :--- | | **LTCG** | > 12 Months | **12.5%** (on gains exceeding ₹1.25 Lakh) | | **STCG** | < 12 Months | **20%** | > **Note:** The previous 10% LTCG rate and 15% STCG rate have been revised to **12.5%** and **20%** respectively for all transactions executed on or after July 23, 2024. ### **3. The "Listing Advantage"** While unlisted shares are generally taxed at slab rates (for STCG) or 12.5% without indexation (for LTCG after 24 months), selling them **post-listing** on a recognized exchange (where STT is paid) offers distinct advantages: * **Lower STCG:** Instead of your personal income tax slab (which could be up to 30%+), STCG on listed shares is capped at **20%**. * **Higher Exemption:** You benefit from an annual aggregate exemption of **₹1.25 Lakh** on Long-Term Capital Gains. ### **4. Strategic Advice for RookCapital Investors** To maximize your post-IPO alpha, we recommend the following: * **Maintain Digital Trails:** Keep your **Purchase Invoices** and **Credit Advice** notes from RookCapital secure. These are vital for establishing your "Cost of Acquisition" during tax filings. * **Monitor the 'Lock-in':** Remember the **6-month post-listing lock-in** for Pre-IPO investors. This mandatory period naturally helps many investors move into the LTCG bracket. * **Harvesting Gains:** Coordinate with your tax consultant to utilize the ₹1.25 Lakh annual LTCG exemption across your entire listed portfolio. --- ### **Invest with Clarity** Taxation is a critical component of your investment IRR. At **RookCapital**, we provide the data you need to make tax-efficient exit decisions. **For a personalized portfolio review, contact us at sales@rookcapital.com.**