Buy-back of Shares (Law & Procedure) (1st Edition, 2025)
- Year of Publication: 2025
- Edition: 1st
- ISBN: 978-93-48080-56-1
- No.of Pages: 324
In India, share buybacks became legal when the Securities and Exchange Board of India (SEBI) introduced the Buyback of Securities Regulations in 1998. A share buyback occurs when a company repurchases its own shares from the market. Companies may opt for share buybacks for several reasons, including:
- Increase the Value of Remaining Shares
- Return Profits to Investors
- Improve Financial Ratios
- Consolidate Voting Rights
- Provide Liquidity in Emergencies
- Restructure Debt-Equity Mix
- Show Financial Strength
A share buyback is an essential tool that companies use to manage their finances, reward shareholders, and improve their market image. Given these benefits, the introduction of share buybacks in India’s corporate sector has been welcomed by regulatory authorities and has received a positive response from Indian companies. It is seen as an effective way to enhance shareholder value and strengthen financial positions.
This book delves into several key issues concerning buybacks. It offers a comprehensive review of the theoretical foundation behind buybacks, providing readers with a clear understanding of the buyback mechanism. Additionally, it explores the legislative provisions governing share buybacks, along with the accounting and reporting requirements in India. The legislative framework and accounting/reporting standards ensure that share buybacks are executed in a transparent and regulated manner, with proper disclosures made to both investors and authorities.
Drawing on real-world insights and industry practices, the author aims to provide a comprehensive guide to share buybacks, covering both the regulatory framework and operational aspects. This book will be a valuable resource for professionals, students, and anyone interested in understanding the intricacies of share buybacks in the corporate world. Law and Procedure of Buyback of Shares is a thorough and accessible introduction to the principles and practices of the laws relating to share buybacks. The book comprises 13 chapters written in simple, clear language, and includes a special section with frequently asked questions (FAQs), resolutions, and formats related to the buyback process.
CS Khushboo Patodi, MBA, B.Com. is a practicing Company Secretary with expertise in Company Law, SEBI regulations, and Stock Exchange compliances. She is actively engaged in the practice of corporate governance, legal advisory, and compliance services for various businesses.
With a strong background in financial analysis, corporate finance, and market strategy, Khushboo Patodi is a financial expert who brings extensive experience in investment analysis and strategic planning. Her professional journey reflects a deep understanding of both the legal and financial aspects of business operations, making her a trusted advisor in the fields of corporate law and financial compliance.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2025
- Edition: 1st
- ISBN: 978-93-48080-56-1
- No.of Pages: 324
In India, share buybacks became legal when the Securities and Exchange Board of India (SEBI) introduced the Buyback of Securities Regulations in 1998. A share buyback occurs when a company repurchases its own shares from the market. Companies may opt for share buybacks for several reasons, including:
- Increase the Value of Remaining Shares
- Return Profits to Investors
- Improve Financial Ratios
- Consolidate Voting Rights
- Provide Liquidity in Emergencies
- Restructure Debt-Equity Mix
- Show Financial Strength
A share buyback is an essential tool that companies use to manage their finances, reward shareholders, and improve their market image. Given these benefits, the introduction of share buybacks in India’s corporate sector has been welcomed by regulatory authorities and has received a positive response from Indian companies. It is seen as an effective way to enhance shareholder value and strengthen financial positions.
This book delves into several key issues concerning buybacks. It offers a comprehensive review of the theoretical foundation behind buybacks, providing readers with a clear understanding of the buyback mechanism. Additionally, it explores the legislative provisions governing share buybacks, along with the accounting and reporting requirements in India. The legislative framework and accounting/reporting standards ensure that share buybacks are executed in a transparent and regulated manner, with proper disclosures made to both investors and authorities.
Drawing on real-world insights and industry practices, the author aims to provide a comprehensive guide to share buybacks, covering both the regulatory framework and operational aspects. This book will be a valuable resource for professionals, students, and anyone interested in understanding the intricacies of share buybacks in the corporate world. Law and Procedure of Buyback of Shares is a thorough and accessible introduction to the principles and practices of the laws relating to share buybacks. The book comprises 13 chapters written in simple, clear language, and includes a special section with frequently asked questions (FAQs), resolutions, and formats related to the buyback process.
CS Khushboo Patodi, MBA, B.Com. is a practicing Company Secretary with expertise in Company Law, SEBI regulations, and Stock Exchange compliances. She is actively engaged in the practice of corporate governance, legal advisory, and compliance services for various businesses.
With a strong background in financial analysis, corporate finance, and market strategy, Khushboo Patodi is a financial expert who brings extensive experience in investment analysis and strategic planning. Her professional journey reflects a deep understanding of both the legal and financial aspects of business operations, making her a trusted advisor in the fields of corporate law and financial compliance.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
