Circle-Up Training
Practice the judgment behind an auditor circle-up on pages from a real, publicly filed offering document. In Explore mode, hover or tap any highlighted figure to see whether an auditor would circle it under SAS 72 / PCAOB AS 6101 and why. In Test mode, mark every figure you would circle, then reveal a scored comparison. New to circle-ups? Start with the practical guide.
Lenskart Solutions — IPO RHP (2025)
Ten pages from Lenskart's ₹69.6 billion 2025 IPO (Sidley Austin as international counsel): restated financials, the SEBI-mandated KPI table, non-GAAP bridges and store-count operational data.
Loaded below
Urban Company — IPO RHP (2025)
Ten pages from Urban Company's ₹19 billion 2025 IPO (White & Case as international counsel): a services-marketplace KPI table, NTV cohort analytics and Adjusted EBITDA by segment.
Start practising
Meesho — IPO RHP (2025)
Ten pages from Meesho's ₹54.2 billion 2025 IPO (Latham & Watkins as sole international counsel): e-commerce KPIs at scale, peer comparisons and negative Adjusted EBITDA.
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Source: Lenskart Solutions — IPO RHP (2025), SEBI / Lenskart investor relations (public filing) — view the original filing. Shown for professional training purposes.