India's Emami Cement Ltd has filed for an initial public offering of shares worth up to 10 billion rupees ($135.94 million), it said in a filing on Friday.
The offering consists of a fresh issue of shares of up to five billion rupees and an offer for sale of shares by existing shareholders up to 5 billion rupees.
The Kolkata headquartered company is a part of the Emami Group and has cement plants in West Bengal, Chattisgarh and Odisha.