Definition

An IPO is the process by which a private company offers shares to the public for the first time and lists them on a stock exchange, transforming it into a publicly traded company.

IPO Process – Step by Step

StepProcessKey Details
1Mandate & Due DiligenceCompany hires investment banks (bookrunners); legal, financial, and business due diligence performed.
2Draft Prospectus / RegistrationFiled with regulator (e.g., SEC Form S-1); includes financials, risks, use of proceeds.
3Bookbuilding & RoadshowMarketing to institutional investors to gauge demand and determine a price range.
4Pricing & AllocationFinal offer price is set based on demand from the bookbuilding process.
5Listing & TradingShares are listed on an exchange (e.g., NYSE, NASDAQ) and public trading begins.
6Post-IPO StabilizationThe bank may support the price via a greenshoe option; a lock-up period prevents insider selling.

Example – Airbnb IPO (2020)

Airbnb raised approximately $3.5 billion. Its initial price range was $44–$50, but due to high demand, it was priced at $68 per share and listed on Nasdaq under the ticker ABNB.

Key IPO Concepts

Definition

A follow-on offering is when a publicly listed company issues additional shares after its IPO to raise more capital or provide liquidity for existing shareholders.

Types of Offerings

TypeDescription
Primary OfferingThe company issues new shares, and the proceeds go to the company (e.g., to fund expansion).
Secondary OfferingExisting shareholders (like founders or venture capitalists) sell their own shares, and the proceeds go to them.
Mixed OfferingA combination of both a primary and secondary offering.

Mechanisms

Example – Tesla Follow-On (2020)

Tesla issued approximately $5 billion in new shares to fund its expansion plans. The shares were sold to investors via an accelerated bookbuild.

Private Placement

Shares are sold directly to a select group of institutional or accredited investors without a public offering. This is faster and cheaper but the shares are usually illiquid and may be sold at a discount.

PIPE (Private Investment in Public Equity)

A public company issues shares to private investors, often below the current market price, to raise capital quickly.

Example

A biotech company raises $200 million from a group of hedge funds in a PIPE transaction to get immediate funding for its research and development pipeline.

Rights Issue

A company offers new shares to its existing shareholders at a discount, usually in proportion to their current holdings, to protect them from dilution.

Mechanism

Shareholders receive "rights" which they can either exercise (to buy the new shares), sell on the open market, or let expire.

Example

A company announces a 1-for-4 rights issue at $10 when the current market price is $15. This allows a shareholder to buy one new share for every four they currently hold.

Standby Underwriting

An underwriter agrees to purchase any unsubscribed shares in a rights issue, guaranteeing that the company will raise its target amount of capital.

Definition

A SPAC is a “blank check” company formed to raise money via an IPO with the sole purpose of acquiring a private company and taking it public, typically within 18-24 months.

Lifecycle

  1. Formation & IPO: The SPAC raises capital from the public.
  2. Trust Account: The IPO proceeds are held in escrow.
  3. Target Search & Merger: The SPAC finds a private company and merges with it (the "de-SPAC" transaction).
  4. Public Listing: The target company becomes a publicly listed entity.
Why SPACs matter: They offer a faster path to the public markets compared to a traditional IPO, but are often more dilutive and face increasing regulatory scrutiny.

Definition

These are debt or hybrid instruments that can be converted into equity. They are often used as a cheaper way for companies to raise capital.

Types

Example

A company issues $500 million in convertible bonds. The bonds are convertible into shares at a price of $50 per share, while the current stock price is $40. If the stock price rises above $50, investors will likely convert their bonds into shares.

Quick Comparison Table

MethodPublic?InvestorsKey BenefitKey Risk
IPOYesPublic marketLarge capital raise, liquidityExpensive, regulatory burden
Follow-OnYesPublicQuick raise post-IPODilution
PIPENoInstitutionalFast, flexibleIlliquidity, discount
Rights IssueYesExisting holdersProtects from dilutionUnder-subscribed risk
SPACYesPublic → Private mergeSpeed, flexibilityDilution, regulatory risk
ConvertibleMixedInstitutionalCheaper capital, upsideDilution, complexity

Final Interview Tips

Always be ready to describe the bookbuilding process for an IPO, explain the difference between primary and secondary shares in a follow-on offering, and understand the mechanics of a SPAC and a rights issue.