Key Takeaways When a foreign parent gives stock options to your team in India, the gain at exercise is taxed in India as salary: the fair market value on the exercise date minus what the…
Key Takeaways Most FDI problems in Indian startups are created before the money arrives, not in the FC-GPR filing after it. The decisions on route, investor, instrument and price are made at the term-sheet stage.…
Key Takeaways Unit economics measure whether a single unit of your business (one customer, one order, one subscription) makes or loses money after the direct costs of winning and serving it. The core numbers are…
Key Takeaways If you are resident in India and hold equity in a foreign entity that counts as overseas direct investment (ODI), you must file an Annual Performance Report (APR) for that entity every year.…
Key Takeaways Due diligence is a state, not an event. An investor does not test you; they read the file you already have. The startup due diligence checklist Indian founders should run is the same…
Key Takeaways Granting ESOPs and having a legally sound ESOP are not the same thing. An option becomes real equity only when an approved scheme, a board grant, a valuation and a signed grant letter…
Key Takeaways Pre-money valuation is what your company is worth before the new money goes in. Post-money is pre-money plus the new investment. Post-money is the number that decides how much of your company you…
Key Takeaways If you hold equity in a foreign entity as overseas direct investment, an Annual Performance Report is due for each foreign entity every year by 31 December. It is not tied to your…
Key Takeaways SME IPO readiness is a financial hygiene problem, not a paperwork problem. Eligibility gets you in the door. Your last three years of books decide whether anyone is willing to walk you through…
Key Takeaways A US subsidiary for an Indian startup is a business decision, not a growth milestone. Open one when a customer, an investor or a hire makes it necessary, not because it signals ambition.…
