Gravitywell.Research
VC Firms · Dossier

Tiger Global.

The disciplined retreat: ~$3.5bn banked on Flipkart, >$2bn of India exits in 18 months, PhonePe's full exit queued, while the 2021 spray-vintage sits marked down, the new fund raised a third of target, and a Supreme Court tax ruling reprices every historic exit route.

~$3.5bn
total Flipkart realisation: India's defining venture win
>$2bn
India exits in the 18 months to early 2026
~$2.2bn
PIP 16 close vs $6bn original target
SC ruling
GAAR/Mauritius decision against Tiger: Jan 2026
Founded~2005 (India; Flipkart 2009)
HQNew York (no India office)
StageCrossover · harvest + selective follow-ons
CadenceRefreshed monthly
VintageJuly 2026

GW GP Score

Tiger's India story is the 2021 cycle in one book: it wrote more India term sheets that year than anyone, drove half the unicorn cohort, then stopped. What's left is a barbell: genuine crown jewels heading to exits (PhonePe full exit at ~$15bn filed, Razorpay reverse-flipped for listing, Groww 4.5x banked) against a long tail of marked-down 2021 names (ShareChat, BharatPe, Slice, DealShare). Four cheques in 2025, all follow-ons, no India office, and PIP 16 closed at ~$2.2bn against a $6bn target. The January 2026 Supreme Court GAAR ruling on the Flipkart-Walmart gains adds a tax overhang no other firm on this page carries.

Gravitywell house view

Re-up candidate: the realised-cash evidence is doing more work than the brand story.

The score may understate process quality because realised multiples are modest but repeatable.

Cautious · Medium conviction

No named analyst override yet; current view is generated from the scored dossier and should be refreshed when the next primary source lands.

Live catalyst

PhonePe IPO revival: deferred Mar 2026; Tiger's full exit rides on it.

What changes

GAAR ruling fallout: appeals, settlements, structure migrations.

Red-team case

The GAAR precedent could claw at every Mauritius-routed historic gain and complicates the PhonePe/Razorpay exit economics.

Freshness

Computed from current dossier sources; analyst override pending.

GW GP Score · research opinion
60
G3 · Sound
Outlook: Negative

Elite realisations from pre-2019 conviction, graded down for everything since: the 2021 tail, the fundraise collapse, the absent India thesis, and a tax ruling that uniquely burdens its exit mechanics.

Confidence: Medium · Same G1-G6 ladder as Gravitywell Ratings · E
Portfolio quality62

PhonePe/Razorpay/Dream11 jewels against a marked-down 2021 tail

Exit realisation78

$3.5bn Flipkart + >$2bn/18mo + PhonePe filed: elite, though tax-clouded

Sector positioning48

No India AI thesis; follow-on-only posture; public-side opportunism

Capital velocity45

PIP 16 at ~$2.2bn vs $6bn target: the LP verdict on the model

Franchise stability50

Shleifer to advisory; no India team; institutional memory thinning

Portfolio quality 25% · Exit realisation 30% · Sector positioning 15% · Capital velocity 15% · Franchise stability 15%: see the full GP Score methodology · compare this firm →

Re-rating watch
Upgrade watch
Score pressure +5 to +6 · GW estimate

Positive catalysts and/or re-up evidence exceed the visible risks, but the score should move only after the named proof lands.

Upgrade trigger

PhonePe liquidity clears with credible OFS/block-sale evidence.

Downgrade trigger

GAAR ruling fallout: appeals, settlements, structure migrations.

Next review

PhonePe IPO revival: deferred Mar 2026; Tiger's full exit rides on it.

LP underwriting verdict
Conditional positive
Re-up score 67 · High cash conversion
Why invest

Tiger India is the cautionary base rate for velocity investing: the same firm produced Flipkart AND the 2021 tail. The GAAR ruling is the underappreciated risk: ask every India manager how their Mauritius/Singapore structures survive it.

Why pass

The GAAR precedent could claw at every Mauritius-routed historic gain and complicates the PhonePe/Razorpay exit economics.

Next proof point

PhonePe IPO revival: deferred Mar 2026; Tiger's full exit rides on it.

Score actions
2026-0760

Coverage initiated: inaugural GW GP Score.

Catalyst exposure · latest source pressure

Recent public evidence mapped to this GP. Read this before reading the position table: it is where the score can move next.

Net catalyst read
+3
Constructive tilt

Look for confirmation, not discovery: the market has started handing this file proof points.

Attribution3 positive catalyst(s), 1 pressure catalyst(s); top driver: Razorpay files confidential DRHP.

2026-07-02
Market beta
India PE-VC value down 5% YoY in H1 CY2026

The broad private-capital backdrop is selective rather than euphoric; fundraising and mark support now need firm-specific proof.

Score pressureRaises the bar for weak-DPI managers and stale flagship vehicles; rewards funds with fresh closes or visible exits.

What to watch

Separate broad PE-VC softness from venture AI strength before changing sector-positioning scores.

2026-07-02
Consumer tech IPO
ShareChat parent targets a ~$400M IPO for FY28 after turning profitable

Mohalla Tech turned operationally profitable in Q1 FY27, with an annualised revenue run-rate of ~₹1,400 Cr growing 30%+, driven by micro-drama content, and is now guiding to a ~$400M listing next year.

Score pressureFirst positive signal on the long-marked-down ShareChat position since the 2021 peak; still a year-plus from an actual print.

What to watch

Any priced round ahead of the IPO that would reset the residual mark, and continued profitability through FY27.

2026-07-01
Regulatory fallout
Dream Sports shuts its fintech arm as the RMG ban keeps biting

Dream Money, the mutual-funds/digital-gold/lending arm launched Aug 2025 to offset the real-money-gaming ban's revenue hit, is closing by 2026-07-30; the company frames it as refocusing on its DreamStreet stock-broking unit.

Score pressureConfirms the Dream11 impairment thesis is still deepening rather than recovering across every book holding the position.

What to watch

Any RMG-ban litigation or legislative movement; DreamStreet traction as the stated pivot.

2026-06-15
Fintech liquidity
Razorpay files confidential DRHP

The expected ₹5,000-6,000 Cr issue is the bellwether fintech realisation event for the 2026-27 IPO queue.

Score pressurePositive for holders if valuation and OFS quantum hold; negative if the listing clears materially below the $7.5B private peak.

What to watch

DRHP details, OFS participants, valuation range and post-listing block-sale behaviour.

The funds

~$2-4bn active India positions (E) · PIP 16 ~$2.2bn global across 2 tracked vehicles.

VehicleVintageSizeStageNote
PIP 162025Recovery / IPO window~$2.2bnCrossover VC/PEvs $6bn original target; insider-heavy LP base
PIP 152021Peak frenzy$12.7bnCrossoverThe spray vintage: India's 2021 unicorn cohort lives here

Closest booksPeak XV Partners (4 shared) · Z47 (3 shared) · Elevation Capital (3 shared)computed · E

Chase ColemanFounder; took over private investing 2024 · also the largest LP in the new fund
Scott ShleiferSenior advisor (from Jan 2024) · architect of the India book

Fund analytics · LP underwriting screen

Computed from the public dossier: vehicle cadence, realised exits, mark drift, concentration and franchise stability. All computed signals are GW estimates.

Capital stack read
~$2.2bn · 2025
Latest fund
4.0 yrs
Fund cadence
8
Tracked active
5
IPO / public queue
Fresh dry powder2 vehicles tracked

Latest vehicle closed inside the current exit/repricing window.

Next liquidityPhonePe · Razorpay · Infra.Market · Captain Fresh · OfBusiness

Realisation discipline78

3 visible exit events since Jul 2024.

Capital velocity45

Latest vehicle closed inside the current exit/repricing window.

Portfolio momentum80

8 up / 0 flat / 2 down tracked signals.

Franchise stability50

No senior departure flagged in key people.

Mark drift
Positive mark drift

8 up / 0 flat / 2 down

Exit mix
2 IPO · 2 secondary

3 events since Jul 2024

Sector concentration
Consumer & Commerce · 40%

Largest tracked active exposure

Factor dispersion
33 pts

Higher spread = less balanced franchise

Marked overhangDream11 (Dream Sports) · ShareChat: names with negative 12-month mark or momentum signals in the reconstructed book.

Vintage quality
PIP 16Recovery / IPO window

Exit-led repricing; entry discipline decisive

PIP 15Peak frenzy

Cycle-top entry marks; the vintage still being digested

Next liquidity calendar
PhonePe

Full exit filed in the ~$15bn all-OFS IPO; deferred Mar 2026: exit pending

Razorpay

Reverse-flipped to India; DRHP filed: cross-held with Peak XV, Lightspeed, Z47

Infra.Market

2025 follow-on; DRHP filed: cross-held with Nexus

Captain Fresh

Jan 2025 follow-on with Prosus, Accel

OfBusiness

IPO-track

Evidence confidence
Fund dataMedium

At least one cited source is dated 2026.

Exit dataHigh

4 visible events tracked.

Portfolio dataMedium

10 representative positions tracked.

Team dataLow

No departure signal structured.

Performance proxyMedium

Fund-level DPI/TVPI is usually not public; proxy remains estimated.

Peer benchmarks · equity cohort
Exit events
3

Peer median 2 · +1

IPO queue
5

Peer median 2 · +3

Cash conversion
84

Peer median 74 · +10

Mark drift
60

Peer median 62 · -1

Partner churn
0

Peer median 0 · +0

Diligence agenda · how this view can change

The live research question, the proof required, and the source standard. This prevents a GP score from becoming a stale label.

Current diligence status
Evidence gap

Team data evidence remains low-confidence despite a scored dossier.

Source freshness

Current · At least one cited source is dated 2026.

Proof required

Upgrade the weak fields with dated facts before the next score action: Team data.

Source bar

Prioritise filings and firm disclosures; mark estimates as GW E until then.

Kill switch

GAAR ruling fallout: appeals, settlements, structure migrations.

Next proof

PhonePe: next public-market or secondary print

Evidence quality · source file health

How hard the public record is beneath this view: source mix, freshness, low-confidence fields and the next source action.

Evidence score
60
Usable, needs refresh

No primary source structured.

Source mix
0P · 5S · 1E

6 total sources · 0% primary

Freshness
Current

At least one cited source is dated 2026.

Latest source
2026

TechCrunch: Tiger & Microsoft full PhonePe exit (Jan 2026)

Refresh action
1 weak field(s)

Find a filing, official firm disclosure, regulator table or LP document before next score action.

Source tiering follows Gravitywell policy: primary = filing/regulator/company disclosure, secondary = reputable media or research, E = Gravitywell estimate. Evidence score is a GW control metric, not an external rating.

The position book

~20-30 active India positions (E). 10 tracked below.

9positions contested with rival tracked books
CompanySectorEnteredEntry stageStatus12-mo signalLatest read
PhonePeFintech2016GrowthUnicornFull exit filed in the ~$15bn all-OFS IPO; deferred Mar 2026: exit pending
RazorpayFintech2019GrowthUnicornReverse-flipped to India; DRHP filed: cross-held with Peak XV, Lightspeed, Z47
Dream11 (Dream Sports)Consumer & Commerce2019GrowthUnicornRMG regulatory overhang post-Gaming Act
Infra.MarketLogistics & Infra2019GrowthUnicorn2025 follow-on; DRHP filed: cross-held with Nexus
GrowwFintech2020GrowthPublicSold ~₹518 Cr in OFS at 4.5x; residual ~1.5%
Captain FreshConsumer & Commerce2021GrowthSoonicornJan 2025 follow-on with Prosus, Accel
OfBusinessLogistics & Infra2021GrowthUnicornIPO-track
ShareChatConsumer & Commerce2019GrowthUnicornThe 2021-vintage markdown emblem
SpinnyConsumer & Commerce2021GrowthUnicornCross-held with Elevation, Blume, GC
MeeshoConsumer & Commerce2025IPO anchor (1.9%)PublicBought INTO the anchor book at ₹111: public-side re-entry, not an exit

Representative tracked positions reconstructed from public disclosures: not the full book. 12-mo signal is a GW estimate of mark direction from round/exit prints (E). Ownership stakes are not shown: not reliably public.

Sector exposure · where the book leans

Share of the tracked active book by normalized sector (GW estimate): read against our sector dossiers for crowding.

Fintech34%
Consumer & Commerce40%
Logistics & Infra14%
SaaS & Dev Tools8%
Deeptech & Space4%

New cheques · 2025-26

Four India cheques in 2025: every one a follow-on defending an existing mark. The genuinely new India activity is on the public side (Meesho anchor). No AI thesis articulated for India, in stark contrast to every other firm at this scale.

MeeshoDec 2025
IPO anchor: 1.9% · Consumer & Commerce

Hedge-fund side buying the listing

EatClub2025
₹126 Cr of ₹185 Cr round (led) · Consumer & Commerce

Cloud kitchens

Captain FreshJan 2025
Follow-on · Consumer & Commerce
Infra.Market2025
Follow-on · Logistics & Infra

Realisation · are LPs getting paid?

>$2bn realised in 18 months with PhonePe, potentially the single largest India exit ever: filed and waiting. But the Supreme Court's GAAR ruling on the 2018 Flipkart gains means historic and future exits face treaty-benefit denial: the harvest's economics just got structurally worse.

2026-01
PhonePeIPO

Updated DRHP: Tiger and Microsoft to exit FULLY in the all-OFS ~$15bn listing; deferred Mar 2026 amid market shocks: pending.

2025-11
GrowwIPO

Sold 5.18 Cr shares (~₹518 Cr) at 4.5x from a 6.05% stake.

2025-08
Urban CompanySecondary

2.14% pre-IPO to SBI MF & Acrobat (~₹323 Cr, source arithmetic conflicted).

2024-06
FlipkartSecondary

Final ~$1.4bn tranche to Walmart completing ~$3.5bn total realisation.

Flipkart~$3.5bn

The anchor realisation of Indian venture

PhonePe exitFiled, deferred

Full exit at ~$15bn valuation: the pending print

2021 vintageMarked down

Global VC book -33% (2022); India tail (ShareChat, Slice, BharatPe…) largely unexited

Tax rulingAgainst

SC on Mauritius/GAAR (Jan 2026): reprices exit routes retroactively

No India fund cut disclosed. GW read: the pre-2019 vintages made Tiger's India record (Flipkart, PhonePe, Razorpay); the 2021 vintage unmade its reputation; the fund-size collapse is LPs' verdict. India posture now is a harvest with a tax problem. E.

What they're doing

01

Harvest the crown jewels through the IPO window: PhonePe (full), Groww (done), Razorpay/Infra.Market/OfBusiness queued.

02

Defend selectively: follow-ons only into names with clear listing paths.

03

Crossover flexibility: buy IPO anchors (Meesho) where the hedge-fund side sees listed value.

04

No India office, no country head: New York underwriting with episodic India presence.

What can break

01

The GAAR precedent could claw at every Mauritius-routed historic gain and complicates the PhonePe/Razorpay exit economics.

02

The unexited 2021 tail needs down-round exits or write-offs that will print embarrassing marks.

03

PIP 16 at a third of target constrains any meaningful India re-entry.

The watch list · unresolved as of July 2026
W1

PhonePe IPO revival: deferred Mar 2026; Tiger's full exit rides on it.

W2

GAAR ruling fallout: appeals, settlements, structure migrations.

W3

Any genuinely NEW India cheque (none since 2022).

W4

2021-tail resolutions: ShareChat, BharatPe, Slice, DealShare marks.

Point-in-time discipline: these are the open items we could not verify at the current vintage. They get resolved: confirmed, corrected or dropped, at the next monthly refresh, never silently.

The takes · one screen, three readers

For LPs

Tiger India is the cautionary base rate for velocity investing: the same firm produced Flipkart AND the 2021 tail. The GAAR ruling is the underappreciated risk: ask every India manager how their Mauritius/Singapore structures survive it.

For rival GPs

Tiger's retreat freed the growth-stage pricing environment you're now enjoying; its unexited 2021 tail is your secondary shopping list at real discounts: Kenro and Oister are already circling.

For sector teams

PhonePe's deferred all-OFS listing is the highest-stakes pending print in Indian fintech: its pricing sets Razorpay's, and Tiger's full exit defines the foreign-capital-cycle narrative either way.

Data & sourcing policy

Sourcing. Every figure is sourced and dated. We tier provenance: Primary (official, regulatory, exchange or company filings), Secondary (tier-1 industry research and reputable media), and GW estimate (our own reconstruction or opinion, labelled, never presented as external fact). We prefer primary where it exists, reconcile divergent prints to cited ranges, and hold every number point-in-time: dated, and never silently restated; revisions publish as dated changes.

Fact vs opinion. Facts vs opinion: market sizes, official prints, prices, named deals and agency ratings are sourced facts (Primary/Secondary). Scores, grades, purity weights, scenario paths and indicative sparkline points are Gravitywell's analytical opinion (GW estimate): labelled, not presented as external data.

PPrimary: Official / regulatory / exchange / company filingSSecondary: Tier-1 industry research or reputable mediaEGW estimate: Gravitywell reconstruction or opinion: our analysis, not an external fact

GW GP Scores are research opinions, not investment advice, not a solicitation, and not an assessment under any SEBI regulation. Dossiers are compiled from public sources believed reliable; firms named did not participate and figures marked E are Gravitywell estimates. Point-in-time: dated to the vintage shown and never silently restated.

New reports and coverage updates. No spam. Unsubscribe anytime.