Luxury Time Eyes BSE-SME Debut — IPO Raises ₹18.74 Crore, Watch for Supplier & Concentration Risks

Luxury Time Ltd. — a distributor and retailer of Swiss luxury watches in India — has launched an SME-IPO to raise ₹18.74 crore. The IPO opened on December 4 and will remain open for subscription through December 8, 2025.

📈 Offer Details

  • Price band: ₹78 – ₹82 per share.
  • Issue comprises a fresh issue of ₹15.00 crore and an offer-for-sale (OFS) of ₹3.74 crore.
  • Minimum application (retail) — 3,200 shares (i.e. 2 lots), which corresponds to around ₹2.62 lakh at the upper end.
  • Tentative listing date: December 11, 2025, on the BSE SME platform.

🏭 Business Profile & What It Does

Luxury Time is an authorized distributor for leading Swiss watch brands in India — including TAG Heuer, Zenith, Bomberg, and Exaequo — along with distribution of watch-service tools and equipment from Swiss manufacturers.

The firm runs a pan-India retail presence with over 70 points-of-sale (POS), including mono-brand boutiques, multi-brand outlets and an online sales channel, plus after-sales servicing via service-centres and authorised repair partners.

📊 Financial Snapshot & Valuation

  • For FY25, revenue was ₹60.78 crore (up from ₹50.59 crore in FY24) and net profit jumped to ₹4.29 crore.
  • Based on the upper band price (₹82) and FY25 earnings (EPS ₹6.96), the IPO values the company at a P/E multiple of roughly 11.8× — which appears modest compared with peers in the luxury-retail/distribution space.

🎯 Use of Proceeds

Proceeds from the fresh issue will fund:

  • Setting up four new retail stores (capex ~ ₹2.82 crore)
  • Working-capital needs (~ ₹9.00 crore) and general corporate purposes.

⚠️ Key Risks & What Investors Should Watch

  • Heavy dependence on a single Swiss supplier for major watch procurements — 49–65% of purchase volume over recent years — with no long-term supply agreements. Supply disruption or supplier issues could impact business significantly.
  • High customer concentration: revenue heavily skewed towards a small number of clients — top 10 customers contributed ~79% of revenue in Q2 FY26, a pattern seen in prior years too. Losing a major customer could hit revenues hard.
  • Discretionary consumption nature of luxury-watches means demand may fluctuate with macro conditions, consumer sentiment, or import duty/tax changes.

🧑‍💼 What Kind of Investors It May Suit

  • Those comfortable with SME-IPO risk and willing to hold for medium term (2–3 years) for retail expansion to play out.
  • Investors seeking value — IPO appears moderately valued relative to earnings, rather than a high-valuation “hype play.”
  • Diversified-portfolio investors who can accept volatility — but prefer a business with established brand partnerships, retail presence and growth potential in luxury segment.

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