Initial public offering of up to 30,940,000 equity shares having a face value of Rs. 10 each of ACB (India) Limited (equity shares) for cash at a price of Rs. [*] per equity share (including a share premium of Rs. [*] per equity share) (offer), through an offer for sale of up to 30,940,000 equity shares, comprising up to 23,800,000 equity shares by Pineridge Investment ltd (Pineridge), up to 3,140,000 equity shares by Mr. Ganesh Chandra Mrig and up to 4,000,000 equity shares by Mr. Ashok Mrig (Mr. Ganesh Chandra Mrig and Mr. Ashok Mrig shall be collectively referred to as the individual selling shareholders and the individual selling shareholders and pineridge shall be collectively referred to as the selling shareholders) aggregating up to Rs. [*] crores (offer). Further, up to 250,000 equity shares of Rs. 10 each will be reserved in the offer for subscription by eligible employees at the offer price (the employee reservation portion). The offer less the employee reservation portion is hereinafter referred to as the net offer. The net offer shall constitute 12.89% of the fully diluted post-offer paid-up capital of the company.The face value of the equity shares is Rs. 10 each and the offer price is [*] times the face value of the equity shares.