What are the main categories of SME IPO expenses?

IPO costs can be divided into three broad categories:

1. Regulatory & Statutory Charges (exchange fees, SEBI/ROC filing, stamp duty)
2. Intermediary & Professional Fees (merchant banker, registrar, legal, auditors, CS, market maker, sponsor bank, etc.)
3. Miscellaneous Costs (marketing, PR, technology upgrades, roadshows, out-of-pocket expenses)

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