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Diamond & Jewellery · Micro cap

Deep Health AI raised more than its market cap. Then it spent the cash on stocks.

A rights issue 121% of market cap was meant to buy Oasis Ceramics. The company put the money in other companies' equity shares instead. The audit committee said nothing.


Mkt cap₹32.15 cr
P/E5.36×
ROE3.92%
Debt / eq.0.03
₹39.98 cr Rights-issue proceeds diverted to equity investments.

What's new

  • Deep Health AI invested its ₹39.98 cr rights-issue proceeds in equity shares of other companies, not the promised Oasis Ceramics acquisition.
  • The rights issue was 121% of the company's ₹33 cr market cap; shareholders approved the change in January 2026.
  • The audit committee noted the deviation but offered no comment.

Why this matters

Raising more cash than a company is worth is unusual. Spending it on something other than the stated reason, with the board's oversight body silent, is a governance failure. For a nano-cap, this level of undisclosed deviation erodes the basic contract between company and shareholder.

What we're watching

  • Whether SEBI investigates the unexplained deviation in use of proceeds.
  • What the company's equity investments in other firms are worth now.
  • Any further board or promoter turnover following the governance lapse.

The full read

Deep Health AI India raised ₹39.98 crore from shareholders in a rights issue last October. The money was for one thing: buying Oasis Ceramics. Instead, the company put the cash into other companies' equity shares. That switch was approved in January. The amount raised was 121% of the company's entire market capitalisation of ₹33 crore, meaning it collected more cash from its owners than the business itself was worth. The audit committee flagged the deviation but had nothing to say about it. There was also a minor over-spend of ₹48.86 lakh on issue costs. For a company this size, a rights issue this large is already a red flag. Spending it on something other than the stated purpose, with the board's oversight body silent, is a governance failure.

Questions answered

What was the rights issue for, and what did the company do instead?
The ₹39.98 crore rights issue, completed in October 2025, was for acquiring Oasis Ceramics. Instead, Deep Health AI invested the cash in equity shares of other companies.
Why is the size of the rights issue unusual?
The ₹39.98 crore raised was 121% of the company's ₹33 crore market capitalisation. The company collected more cash from its owners than the business itself was worth.
What was the audit committee's response to the deviation?
The audit committee noted the deviation in the use of funds but offered no comments on it, leaving the capital-allocation switch unexplained at the board level.
Was there any other spending issue mentioned?
The company also overspent ₹48.86 lakh on issue expenses beyond the original allocation.
Mentioned: Deep Health AI India Ltd. · Oasis Ceramics Private Limited · ₹39.98 crore rights issue
Primary source BSE · NSE · Tijori

An independent reading of the company's own disclosure — the primary filing above is the final word.